ANALISIS AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN BUMDESMA "DONGKO GEMILANG" KECAMATAN DONGKO KABUPATEN TRENGGALEK

This research aims to analyze the accountability and transparency of financial reporting of BUMDesMa "Dongko Gemilang" in Dongko District, Trenggalek Regency. This research design uses qualitative methods with a descriptive approach. Primary and secondary data sources were used in this research. Interviews and documentation are the methods used to obtain data. Interactive model analysis is a method used for data analysis which includes data collection, data reduction, data presentation, and drawing conclusions regarding the accountability and transparency of BUMDesMa's financial reporting for the period 2022. The results of the research show that BUMDesMa "Dongko Gemilang" has implemented the principles of accountability and transparency according to Republic of Indonesia Government Regulation Number 11 of 2021 in its financial reporting.