EVALUATION OF TRANSPARENCY AND ACCOUNTABILITY IN PREPARING THE REPORT ON BUDGET REALIZATION IN UNTEMUNGKUR VILLAGE, MUARA DISTRICT

Abstract

This study aims to evaluate the transparency and accountability of the preparation of the Village Budget Realization Report (LRA) in Untemungkur Village, Muara District, North Tapanuli Regency. This study uses a descriptive qualitative method with data obtained through observation, interviews with 15 informants, and documentation. The analysis was conducted by comparing field conditions with Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The results show that transparency has been implemented through information boards, APBDes billboards, and village meetings, but it is not yet optimal because the information provided is still limited, the use of digital media is inadequate, and community participation is uneven. Accountability is generally in accordance with the applicable regulations, particularly in administrative and managerial aspects through the use of the Siskeudes application, although corrections are still required during the initial preparation of reports. Supporting factors include the use of Siskeudes and hierarchical supervision, while inhibiting factors include limited human resources, internet connectivity, regulatory changes, delays in supporting documents, and low community participation.