Implementation of Lesson Study Based Learning on the Motivation and Learning Outcomes of High School Students

Wilisa Wilisa; Abd. Rijal; Nur Afiah

Authors

Wilisa Wilisa Department of Accounting, Faculty of Economics and Business Universitas Negeri Makassar, Makassar, Indonesia
Abd. Rijal Department of Accounting, Faculty of Economics and Business Universitas Negeri Makassar, Makassar, Indonesia
Nur Afiah Department of Accounting, Faculty of Economics and Business Universitas Negeri Makassar, Makassar, Indonesia

Keywords:

Accountability, Transparency, Management of Village Funds

Abstract

This study aims to analyze the accountability and transparency of village fund management in Bonra Village, Mapilli District, Polewali Mandar Regency. Data collection was conducted through documentation and interviews, while the data analysis technique employed was qualitative descriptive. The results of the study indicate that the accountability of village fund management in Bonra Village is relatively good, aligning with the stages of planning, implementation, bookkeeping, and accountability. However, the reporting stage does not fully comply with the regulations outlined in the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Fund Management. Transparency in the management of village funds in Bonra Village is considered quite good, in accordance with the provisions of the Minister of Home Affairs Regulation Number 20 of 2018 regarding Village Fund Management. Recommendations for development and improvement could focus on enhancing the quality of reporting in accordance with applicable regulations and solidifying the principles of transparency in the management of village funds in Bonra Village.

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