Accountability and Transparency of Village Government in the Management of the Village Revenue and Expenditure Budget (APBDes) of Labuapi Village, West Lombok Regency

Authors : Nurhidayanti Nurhidayanti; Sri Pancawati Martiningsih
article cite 0 Year 2025
source: Formosa Journal of Social Sciences (FJSS)
Abstract

The purpose of this study is to analyze the implementation of accountability and transparency and identify the challenges faced by the village government in realizing accountability and transparency in management (APBDes) in Labuapi Village, West Lombok Regency so that this research contributes to providing input to the village government in order to improve more transparent and accountable village financial management. This study uses a qualitative research method with a descriptive approach. Data collection uses observation, in-depth interviews, and documentation methods. The results of the study show that the implementation of accountability and transparency in the management of the APBDes is carried out optimally and in accordance with the applicable laws and regulations. However, there are several challenges such as differences in interests between stakeholders, budget limitations, unexpected external factors, this affects the realization of development programs so that it requires adjustment of the priority scale


Concepts :
SMEs Development and Digital Marketing
Local Governance and Development
article cite 0 Year 2025 source Formosa Journal of Social Sciences (FJSS)
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