Implementasi Asas Transparansi dan Akuntabel dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (APB Desa) di Desa Bantan Sari dan Desa Deluk Kecamatan Bantan Kabupaten Bengkalis
This study aims to see implementation principle transparency and accountability in the management of the Bantan Sari and Deluk Village Revenue and Expenditure (APB Desa) Budget based on Bengkalis Regent Regulation Number 53 of 2018 for the 2019 budget year and its obstacles. The results of this study indicate that the Bantan Sari and Deluk in the management of APB Desa have generally implemented the principle of transparency and are accountable starting from the planning stage to the reporting and accountability stage, unless there is one indicator that has not been fulfilled by the Bantan Sari Village Government, which is not yet publishing the APB Desa through the information media. The obstacles faced by the Bantan Sari Village Government in the management of APB Desa are the slow disbursement of the APB Desa, inconsistent regulations and a lack of coordination between the BPD and the Village Government. While the obstacles by the Deluk Village Government are changes in the price of goods every time they carry out the program, changes in weather, limited budget and the delay in ratifying the budget ceiling.