PENERAPAN TRANSPARANSI DAN AKUNTABILITAS PENGGUNAAN DANA DESA MELALUI SISTEM LAPORAN KEUANGAN BERBASIS WEB

Abstract

In accordance with the Indonesian Ministry of Village Regulation No. 19 of 2017, government regulates in detail about the priority of village funds in 2018. In Chapter 3 article 4 it is stated that there are five priority points in the use of village funds, wherein paragraph (1) the Priority for the use of Village Funds must be published by the Village Government to the village community in a public space accessible to the village community (Indonesian Village Regulation No 19 of 2017). Unfortunately, not all villages are able to provide report information related to the use of village funds to the public widely and openly. Mostly, the report that is submitted to the public is generally in the form of banners at the end of year. This reporting often causes unrest for the residents. The same thing happened in Banarjoyo Village, Batanghari Sub district, East Lampung, where the reports are made were in accordance with the standards, but they were still being discussed by residents and were at the same time a burden on the village apparatus. Therefore, through this student creativity program, the Muhammadiyah Metro University service team tried to help Banarjoyo village officials and residents through the application of village funds transparency report system. This application is accessible through a web-based village financial and information system