Skripsi
AKUNTABILITAS PELAKSANAAN ANGGARAN KEGIATAN PEMBANGUNAN JALAN DI DESA MUARA PENIMBUNG ULU KECAMATAN INDRALAYA KABUPATEN OGAN ILIR TAHUN 2018
This study entitled “Accountability of Budget Implementation for Road Development Activities in Muara Penimbung Ulu Village, Indralaya district, Ogan Ilir Regency in 2018”. This study aims to find out how the accountability of the budget impelementation for road construction activities in Muara Penimbung Ulu Village, Indralaya District, Ogan Ilir Regency in 2018.”The research method used in this”research”is descriptive qualitative method. Sources of data obtained from primary data and secondary data, data collection techniques through”literature study, documentation and interviews. This study uses Mustopadidjaja financial accountability”theory based on three dimensions to measure financial”acoountability,”namely financial integrity, disclosure, and compliance with laws. The results of this study indicate that the accountability of budget”execution for road construction activities in Muara Penimbung Ulu Village, Indralaya District, Ogan Ilir Recency in 2018 is not yet accountable because of manipulated receipts, dishonest disclosure, and reporting time exceeds the specified limit. The suggestion recommended ini this research is that the village government should be able to make more detailed financial reports and be able to convey the truth to the public so that it can achieve good accountability for budget implementation of road development activities in the village. Keywords: Accountability, Finance, Village Government
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