Skripsi
EFEKTIVITAS PERAN PERANGKAT DESA DALAM AKUNTABILITAS DANA DESA PINANG BELARIK KECAMATAN UJAN MAS KABUPATEN MUARA ENIM
This study aims to determine the effectiveness of the role of village offiials in the accountability of village funds Pinang Belarik Ujanmas District Muara Enim Regency. The purpose of this study was to assess the effectiveness of the role oof village officials in the village financial system in realizing the transparency and accountability of the financial statements of the Pinang Belarik Village Government. The research method used is descriptive qualitative with a case study research strategy. This research uses agency theory. Data was obtained from 4 informants, namely the villae head, village secretary, village treasurer, and village secretary using data collection in the form of interviews and documentation. Based on the results of research and discussion, the role of village officials in the accountability of village funds in Pinang Belarik Village, Ujanmas Subdistrict, Muara Enim Regency, as a whole can be said to have an effective role in the accountability of Pinang Belarik village funds.
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