| dc.description.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. | en_US |
