THE EFFECT OF THE IMPLEMENTATION OF GOVERNMENT ACCOUNTING STANDARD POLICIES IN THE VALUE OF TRANSPARENCY AND ACCOUNTABILITY IN PUBLIC SECTOR FINANCIAL MANAGEMENT (Case Study of Serdang Village, Tanjung Bintang District)

Abstract

This study aims to analyze the effect of the implementation of Government Accounting Standards (SAP) as stipulated in Government Regulation Number 71 of 2010 on transparency and accountability in public sector financial management in Serdang Village, Tanjung Bintang District, South Lampung Regency. Using a qualitative method with a descriptive analysis approach, data was collected through interviews with village officials. The results of the study show that Serdang Village has implemented Government Accounting Standards (SAP) through the use of the Village Financial System (Siskeudes), which facilitates the process of planning, implementing, administering, and reporting financial in a structured manner. Transparency is carried out by displaying budget banners at village offices and holding village deliberations involving the community, so that the community can find out the budget allocation and realization. Accountability can be seen from the submission of financial accountability reports openly in village forums, in line with Permendagri Number 20 of 2018. Community involvement in the planning and supervision process also strengthens good governance. However, there is criticism from residents regarding the quality of infrastructure development, which indicates the need to improve communication between the village government and the community. These findings show that SAP implementation contributes to increasing transparency, accountability, and community participation, which can ultimately support welfare through more targeted budget allocation.