Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022)

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Transparency and Accountability in Village Income and Expenditure Budget Management (APBDes)

(Case Study: Banjaranyar Village, Brebes District, Brebes Regency)

Authors
Yusri Anis Faidah1, *, Nurul Mahmuhdah1, Laelatul Maghfiroh1
1STr. Public Sector Accounting, Polytechnic Harapan Bersama, Tegal, Indonesia
*Corresponding author. Email: yusrianis@ymail.com
Corresponding Author
Yusri Anis Faidah
Available Online 11 November 2022.
DOI
10.2991/978-2-494069-09-1_45How to use a DOI?
Keywords
Transparency; Accountability; Village revenue; Expenditure budget
Abstract

This study aimed to determine the transparency and the accountability in the implementation of the Village Revenue and Expenditure Budget (APBDes) in Banjaranyar Village, Brebes District, Brebes Regency. It is because in Banjaranyar Village, Brebes District, Brebes Regency, Village Revenue and Expenditure Budget is always increases. The data used in this study were obtained from data collection and carried out by direct observation in the field with interviews. The data analysis technique used in this research is descriptive qualitative analysis. This interview technique was carried out directly with the Village Head, Village Secretary, Village Consultative Body, and Village Communities in Banjaranyar Village, Brebes District, Brebes Regency. The results of this study indicate that Banjaranyar Village has carried out transparency and accountability in the Village Revenue and Expenditure Budget for the 2020 fiscal year. Overall transparency and accountability in Banjaranyar Village is under the provisions and has been running well and smoothly because in implementation it has followed the existing rules and policies.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
11 November 2022
ISBN
10.2991/978-2-494069-09-1_45
ISSN
2352-5398
DOI
10.2991/978-2-494069-09-1_45How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Yusri Anis Faidah
AU  - Nurul Mahmuhdah
AU  - Laelatul Maghfiroh
PY  - 2022
DA  - 2022/11/11
TI  - Transparency and Accountability in Village Income and Expenditure Budget Management (APBDes)
BT  - Proceedings of the Tegal International Conference on Applied Social Science & Humanities (TICASSH 2022)
PB  - Atlantis Press
SP  - 387
EP  - 392
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-09-1_45
DO  - 10.2991/978-2-494069-09-1_45
ID  - Faidah2022
ER  -