Accountability and Transparency of the Village Budget in Strengthening Good Village Governance in Pancakarya Village

Abstract

This study aims to analyze the implementation of accountability and transparency principles in the management of the Village Revenue and Expenditure Budget (APBDes) in Pancakarya Village, Ajung District, Jember Regency. Effective village financial management is essential for achieving good village governance amid increasing village authority and fiscal allocations. This study employed a descriptive qualitative approach using interviews, observation, and documentation. Informants included the village head, village secretary, village treasurer, and representatives of the Village Consultative Body (BPD). Data validity was ensured through source triangulation, while data were analyzed using the Miles and Huberman interactive model. The findings show that accountability and transparency have been implemented throughout the stages of planning, implementation, administration, reporting, and accountability in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. Accountability is reflected in orderly financial administration, community participation, and the use of the Village Financial System (Siskeudes). Transparency is demonstrated through village deliberation forums and public disclosure of budget information. However, the Village Information System (SID) website has not been optimally utilized as a digital transparency platform. Strengthening digital information systems is therefore necessary to improve public access to information and community participation in monitoring village financial.management.