<![CDATA[Tujuan penelitian ini adalahu ntuk mengetahui Akuntantabilitas dan Transparansi Laporan Keuangan Badan Usaha milik Desa Pada Desa Kereana, KecamatanBotinLeo Bele, Kabupaten Malaka. Rumusan masalah dalam penelitian ini adalah; (1) Bagimana Akuntabilitas Laporan Keuangan Badan Usaha Milik Desa pada Desa Kereana, Kecamatan Botin Leo Bele, Kabupaten Malaka?; (2)Bagimana Transparansi Laporan Keuangan Badan usaha Milik Desa pada Desa Kereana Kecamatan Botin Leo Bele Kabupaten Malaka. Metode penelitian ini adalah kuantitatif dengan pendekatan penelitian studi kasus. Dalam Penelitian ini yang menjadi subjek penelitian antara lain, Kepala Desa, Sekretaris Desa Kepala seksi, Bendahara dan Masyarakat Desa. Teknik pengumpulan data melalui tiga tahap yakni, Observasi, Wawancara dan Dokumentasi. Teknik analisa data dalam penelitian ini meliputi kondensasi data, display data, kesimpulan dan verifikasi.Berdasarkan hasil penelitian diketahui bahwa; Dari Segi Transparansi pada Desa Kereana sudah sesuai dengan Permendagri 113 tahun 2014, yakni adanya musrenbangdes setiap awal tahun untuk mengapresiasi ide atau keluhan warga, selalu menginformasikan secara tertulis jumlah dana yang didapat dari pemerintah, serta adanya papan-papan infromasi mengenai kegiatan pembangunan yang sedang dikerjakan. Oleh sebab itu Desa Kereana dikatakan Transparan; Tahap Pertanggungjawaban Desa Kereana telah dilaporkan oleh Kepala Desa kepada bupati sesuai laporan pertanggungjawaban tahun 2020 sudah menggunakan format laporan pertanggungjawaban realisasi pelaksanaan APBDes sesuai Permendagri nomor 113 tahun 2014 dengan mencantumkan laporan kekayaan milik desa, laporan program sektoral dan program daerah yang masuk desa, serta laporan penggunaan dana desa tahun anggaran. Dengan demikian maka dapat disimpulkan bahwa Desa Kereana dalam proses pertanggungjawaban dikatakan Akuntabel.Saran untuk pemerintah Desa Kereana agar lebih ditingkatkan lagi transparansi dan akuntabilitas dengan memuat laporan, profil desa, laporan keuangan dan yang lainnya pada website Desa Kereana agar lebih mudah diakses bagi masyarakat Desa Kereana atau pihak-pihak yang menginginkan laporan tersebut.Kata Kunci: Akuntabilitas, Transparansi, Laporan Keuangan, Bumdes. AbstractThe purpose of this research is to find out; Accountability and Transparency of the Financial Statements of Village Owned Enterprises in Kereana Village, Botin Leo Bele District, Malacca Regency. The formulation of the problem in this research is; (1) What is the Accountability of the Financial Statements of Village-Owned Enterprises in Kereana Village, Botin Leo Bele District, Malacca Regency?; (2) How is the Transparency of the Financial Statements of Village-Owned Enterprises in Kereana Village, Botin Leo Bele District, Malacca Regency. This research method is quantitative with a case study research approach. In this study, the research subjects included the Village Head, Village Secretary, Section Head, Treasurer and Village Community. Data collection techniques through three stages namely, Observation, Interview and Documentation. Data analysis techniques in this study include data condensation, data display, conclusion and verification.Based on the research results it is known that; In terms of transparency, Kereana Village is in accordance with Permendagri 113 of 2014, namely the existence of a village development planning meeting at the beginning of every year to appreciate ideas or complaints from residents, always informing in writing of the amount of funds received from the government, as well as the existence of information boards regarding development activities being carried out. . Therefore, Kereana Village is said to be Transparent; The Kereana Village Accountability Stage has been reported by the Village Head to the regent according to the 2020 accountability report using the accountability report format for the realization of the APBDes implementation in accordance with Permendagri number 113 of 2014 by including reports on village assets, sectoral program reports and regional programs that enter the village, as well as reports on utilization budget year village fund. Thus, it can be concluded that Kereana Village in the process of accountability is said to be accountable.Suggestions for the Kereana Village government to further improve transparency and accountability by loading reports, village profiles, financial reports and others on the Kereana Village website to make it more accessible for the Kereana Village community or parties who want the report.Keywords: Accountability, Transparency, Financial Reports, Bumdes.]]>
