DAMPAK AKUNTABILITAS DAN TRANSPARANSI ANGGARAN PENDAPATAN DAN BELANJA KALURAHAN TERHADAP KEPERCAYAAN MASYARAKAT (Studi di Kalurahan Pucung, Kapanewon Girisubo, Kabupaten Gunungkidul)

Nurrohmah Nasywa Zulfiana, 22314426 (2026) DAMPAK AKUNTABILITAS DAN TRANSPARANSI ANGGARAN PENDAPATAN DAN BELANJA KALURAHAN TERHADAP KEPERCAYAAN MASYARAKAT (Studi di Kalurahan Pucung, Kapanewon Girisubo, Kabupaten Gunungkidul). Diploma thesis, Politeknik Agraria STPN.

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Abstract

The implementation of accountability and transparency in the management of the Village Revenue and Expenditure Budget (APBKal) is one of the efforts to achieve good governance and enhance public trust in the village government. Pucung Village, Girisubo District, Gunungkidul Regency, has implemented various forms of accountability and transparency through community involvement in deliberation meetings, submission of accountability reports, and dissemination of budget information through various media. However, several challenges remain that may affect the effectiveness of accountability and transparency implementation as well as the level of public trust. Therefore, this study aims to examine the impact of accountability and transparency in APBKal management on public trust, identify the challenges encountered in realizing accountability and transparency, and analyze the solutions implemented by the Pucung Village Government to overcome these challenges. This study employed a qualitative method with a descriptive approach. Data were collected through interviews and documentation involving informants consisting of the Village Head, Village Secretary, Financial Affairs Officer, Chairperson and Members of the Village Consultative Body (Bamuskal), community leaders, and residents of Pucung Village. The data were analyzed using thematic analysis. The results indicate that the implementation of accountability and transparency in APBKal management in Pucung Village has a positive impact on public trust. Accountability is reflected through community involvement in the planning, implementation, reporting, and accountability stages of budget management, while transparency is carried out through village deliberation meetings, the village website, social media, APBKal billboards, and development information boards. The application of these principles enhances public understanding, participation, and trust, while also supporting the management of village assets, particularly village treasury land. Nevertheless, the implementation still faces several challenges, including limited human resources, changes in policies and regulations, and budget constraints. To address these challenges, the Pucung Village Government has improved information dissemination and public outreach, strengthened coordination with relevant stakeholders, involved the community in development planning deliberations, and implemented priority-based budgeting according to village needs and financial capacity. Keywords: accountability, transparency, Village Revenue and Expenditure Budget (APBKal), and public trust.

Item Type: Thesis (Diploma)
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD29 Pertanahan
Divisions: Prodi Diploma IV Pertanahan
Depositing User: yosep ka perpus
Date Deposited: 18 Sep 2026 07:13
Last Modified: 18 Sep 2026 07:13
URI: http://repository.stpn.ac.id/id/eprint/5037

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