GOOD GOVERNANCE DALAM PENGELOLAAN KEUANGAN APBDes DI DESA GEBANG, KECAMATAN GABUS, KABUPATEN PATI TAHUN 2023

Abstract

This research aims to analyze the application of good governance principles in the financial management of the Village Revenue and Expenditure Budget in Gebang Village, Gabus District, Pati Regency in 2023. With the increase in village fund allocation, good management of the Village Revenue and Expenditure Budget becomes very important to ensure transparency, accountability and community participation in the decision-making process. The method used in this research is qualitative with in-depth interviews with village officials and the community to collect data regarding village financial management. The research results show that Gebang Village officials have implemented the principle of efficiency in budget implementation, where the community is given the opportunity to be involved in village meetings to discuss reports on the use of village funds. This shows that there are efforts to increase transparency and accountability in village financial management. However, there are still challenges in terms of public understanding of financial reports which sometimes use technical language, making it difficult for them to understand the contents of the report In addition, this research found that although village officials try to involve the community in the financial management process, there are still some people who feel that the accountability report is not detailed enough and is just a formality. Therefore, it is important for village officials to improve communication and convey information to the community so that village financial management can be more transparent and accountable. This research provides recommendations for increasing community participation in village financial management through training and outreach regarding financial reports, as well as the use of information technology to facilitate access to information for the community. Keywords: Good Governance, APBDes, Financial Management, Transparency, Accountability, Community Participation, Effectiveness and Efficiency