Community Satisfaction on Transparency and Accountability of Village Financial Statements: A Case Study of Kuala Sempang Village

Abstract

Transparency and Accountability are two important elements in financial management to increase public trust in the Village Government. The purpose of this study is to find out the satisfaction of the Kuala Sempang Village Community on the Openness and Accountability of Village financial statements. This research was carried out in Kuala Sempang Village, Seri Kuala Lobam District, Bintan Regency. This study uses case studies with qualitative descriptive methods to determine public satisfaction with the transparency and accountability of financial statements, with data obtained through in-depth interviews with Village Officials, BPD, and the Community. The result of the research is that community satisfaction with the management of Village Funds in general is still not satisfied. The community assesses that in the future the Village Government can submit financial reports more simply and easily accessible to all levels of society, to increase public satisfaction with the transparency and accountability of village financial statements. The implication of this study is that in an effort to increase community satisfaction with financial statements, village governments can simplify financial statements and ensure their accessibility for all levels of society.