Pengawasan Anggaran Pendapatan dan Belanja Desa dalam Meningkatkan Transparansi Pengelolaan Keuangan Desa di Desa Rimo Mungkur Kecamatan Namo Rambe Kabupaten Deli Serdang

Abstract

This study aims to determine the Supervision of the Village Budget (APBDes) in Improving the Transparency of Village Financial Management in Rimo Mungkur Village, Namo Rambe District, Deli Serdang Regency, the village government basically provides village budget transparency as a form of budget transparency to the community so that it can provide comfort to the community in village financial management. This research is important to be able to find out how village financial management is carried out by the village government of rimo mungkur sub-district namo rambe in increasing village financial accountability to the community in rimo mungkur village. This research uses descriptive research methods with a qualitative approach. Data collection techniques are carried out through interviews, observation, collecting secondary data, documentation, and literature study. Furthermore, this study uses indicators of supervision according to Busro (2018: 163-164), internal supervision, external supervision, preventive supervision, repressive supervision. Furthermore, informants in this study include all rimo mungkur village officials and the community in rimo mungkur village, namo rambe sub-district, deli serdang district. The results of this study indicate that the supervision of the village budget in the village of rimo mungkur is still unable to be realized perfectly, this can be measured through indicators of supervision according to Busro (2018: 163-164), internal supervision, external supervision, preventive supervision, repressive supervision, where the Village Government is still lacking in providing infographic data for that supervision starting from internal, external, preventive, and repressive must be carried out optimally to increase the transparency of village financial management and increase village government accountability in village financial management.