Transparency, Accountability and Responsibility in an Indonesia Village Financial Management

Abstract

This study aims to explore how far the village officials understand and apply the principles of transparency, accountability and responsiveness in managing village finances. Village financial management consists of planning, implementation and accountability stages.This type of research is qualitative with interpretive paradigm. The research was conducted in Banaran Village, Grogol District, Sukoharjo District, Central Java Province, Indonesia. The focus of research is to deepen perceptions of the village apparatus on the principles of village financial management: transparency, accountability and responsiveness in the planning and financial reporting stages of the village.At the planning and implementation stage, the village officials of Banaran have not fully implemented the concept of development based on the principle of transparency and responsiveness / participation. At the stage of accountability, village financial management has been well managed both technically and administratively. Not in financial administration. Limitations due to the weakness of human resource competence as bookkeeping manager. This research has implications for the improvement of government policy to fix the administration of village bookkeeping with simple but still accountable. There has been no research on the perception of village officials regarding the overall management of village finances from the planning and reporting process in terms of accountability, transparency and responsiveness.

Keywords: Transparency, Accountability And Responsibility In An Indonesia Village Financial Management