ANALISIS PRINSIP AKUNTABILITAS DAN TRANSPARANSI PADA PENGELOLAAN KEUANGAN BUMDES BAROKAH (STUDI KASUS DESA BANJARDOWO KECAMATAN KABUH KABUPATEN JOMBANG)

This study examines the accountability and transparency in the financial management of Village-Owned Enterprise (BUMDes) Barokah. A qualitative research method with a case study approach is employed, utilizing interviews and documentation as data collection techniques. Primary data is obtained through direct interviews with informants, while secondary data comes from financial reports, policy documents, and village meeting records. The findings indicate that BUMDes Barokah has made efforts to uphold accountability by establishing clear roles and responsibilities, but limited technical expertise and human resources remain challenges. Financial records are systematically maintained, and periodic reports are prepared to support transparency, yet the absence of written guidelines such as Standard Operating Procedures (SOP) and Articles of Association (AD/ART) leads to unstructured decision-making. Transparency is partially achieved through village meetings, but access to information and regulatory compliance need improvement. Strengthening governance frameworks is crucial for long-term sustainability.