STAKEHOLDER'S PERCEPTION OF TRANSPARENCY IN VILLAGE FUND MANAGEMENT IN TOTO SELATAN VILLAGE, KABILA DISTRICT, BONE BOLANGO REGENCY

Abstract

This study aims to determine stakeholder perceptions of the Transparency of
Village Fund Management in South Toto Village, Kabila District, Bone Bolango
Regency, with reference to the Minister of Home Affairs Regulation No. 20 of 2018
concerning Village Financial Management.
This research method uses descriptive research with a qualitative approach. Data
collection techniques used in this study was through observation, in-depth interviews
and documentation.
The results of this study indicate that stakeholder access in the budget
accountability report has been carried out in the form of a Transparency Board /
Billboard, so that all activities and their budgets can be seen by stakeholders. The
weakness is that if there is a change in activities and budgets, then stakeholders do
not have access to these changes. Independent audit involvement in budget
transparency has been carried out. The audit was carried out by the Regency
Inspectorate regarding finances and accountability reports for all activities that had
been carried out. The weakness is that most stakeholders do not know the results of
the examination or audit. Stakeholder involvement in budget decision making has
been carried out, every planning stage always involves the BPD, LPM and the
community. The weakness is that community involvement is only in the form of
providing ideas and proposals related to the needs in each hamlet, but the stages of
determining them are no longer involved.