PERAN BADAN PERMUSYAWARATAN DESA (BPD) DALAM MENINGKATKAN TRANSPARANSI ANGGARAN DI DESA SUKO, KECAMATAN SIDOARJO

Abstract

This research aims to analyze the role of the Badan Permusyawaratan Desa in improving budget transparency in Desa Suko. The study employs a descriptive qualitative approach based on the concept of Good Governance introducedby UNDP, role theory proposed by Biddle & Thomas, and the concept of public transparency introduced by Mardiasmo. Data were collected through semi-structured interviews, observation, and documentation, with informants selected using purposive sampling techniques. The findings indicate that the village consultative body plays a role in the budget planning process through participation in village deliberation forums and the discussion of the Village Budget (APBDes), as well as conducting oversight of budget implementation through coordination with the village government. Budget transparency has been implemented through the dissemination of information to the public via village meetings and public budget information boards. However, several challenges remain, including limited time availability of BPD members and varying levels of public understanding of budget information. Therefore, stronger coordination between the BPD and the village government, along with improved public dissemination of budget information, is necessary to enhance transparency in village financial management.