Abstract :

This article discusses a transparent model in village financial governance in Limboto Barat District, Gorontalo Regency, with a focus on the application of the principle of transparency in the management of village funds. Although Law Number 14 of 2008 concerning Public Information Disclosure has encouraged accountability and transparency, the level of information disclosure in Gorontalo Province is still low. This study uses a qualitative-exploratory approach to analyze transparency indicators, such as document accessibility and clarity of information. The results show that access to information related to budget use is still limited, and community participation in supervision is not optimal. This article recommends increasing the commitment of the village government and increasing access to information through the use of digital technology to increase transparency. In addition, it is necessary to build a supervision system that involves the community as active supervisors, in order to increase the efficiency and accountability of village financial management and public trust in the village government.

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Keywords :

Accountability, Participation, Transparency., Village Financial Management

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