Analisis Akuntabilitas Pengelolaan Anggaran Pendapatan Dan Belanja Desa (Apbdes) Di Kantor Desa Wonosari Kabupaten Kediri

Asmarani, Ninik (2026) Analisis Akuntabilitas Pengelolaan Anggaran Pendapatan Dan Belanja Desa (Apbdes) Di Kantor Desa Wonosari Kabupaten Kediri. Tugas_Akhir thesis, Universitas Kadiri.

	Text 01.Cover.pdf Download (215kB)
	Text 02.abstrak.pdf Download (20kB)
	Text 03.bab 1.pdf Restricted to Repository staff only Download (169kB)
	Text 04.daftar pustaka.pdf Download (133kB)

Abstract

The management of the Village Revenue and Expenditure Budget (APBDes) is one of the authorities of the village government in managing financial resources to support development and improve community welfare. Accountability in APBDes management is an important aspect to ensure that every process of planning, implementation, administration, reporting, and financial accountability is carried out transparently, effectively, and in accordance with applicable regulations. This study aims to analyze the accountability of APBDes management at the Wonosari Village Office, Kediri Regency. This study uses a qualitative method with a descriptive approach. The research data were obtained through observation, interviews, and documentation related to APBDes management in Wonosari Village, Kediri Regency. The informants in this study consisted of village officials involved in village financial management and parties who understand the APBDes planning and implementation processes. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing. The results showed that APBDes management in Wonosari Village, Kediri Regency, has implemented accountability principles through a planning process involving the community, implementation of activities based on the established budget, and preparation of accountability reports as a form of transparency in village financial management. However, several aspects still need improvement, particularly in optimizing the delivery of financial information to the community and increasing the understanding of village officials regarding village financial management regulations. Based on the research results, it can be concluded that the accountability of APBDes management at the Wonosari Village Office, Kediri Regency, has been implemented quite well, although it still requires strengthening in terms of transparency and supervision so that village financial management becomes more effective, open, and accountable to the community. Keywords: Accountability, APBDes, Village Financial Management, Transparency, Village Government.

Item Type:	Thesis (Tugas_Akhir)
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi & Bisnis > Prodi Akuntansi Sektor Publik D4
Depositing User:	Unnamed user with email rio.mahardiko@gmail.com
Date Deposited:	21 Oct 2026 02:46
Last Modified:	21 Oct 2026 02:51
URI:	http://repository.unik-kediri.ac.id/id/eprint/1265

Actions (login required)

View Item