TRANSPARANSI DAN AKUNTABILITAS DALAM PENGELOLAAN KEUANGAN DANA DESA
Transparency and accountability become very important element when it defines as actualization of values and principles of Good Governance. Besides, both of the elements increase the realization of professional, legalized, transparent, accountable and credible, clean, responsive and sensitive government on the interests and aspirations based on ethics to achieve the objective of state. This research aimed to find out the implementation of transparency and accountability of local government in management of Local Fund Allocation (ADD) which included planning, implementation, and responsibility. Moreover, the research was descriptive-qualitative. Moreover this research was descriptive-qualitative. While, the data were consists of head of local government, its secretary, treasurer, and the chair of Local Consultative Department (BPD). Furthermore, the instrument used interview and documentation. In addition, the research result concluded local government of Gawerejo Village Karangbinangun districts Lamongan had conducted the principle of transparency and accountability at the financial of village. For its planning and implementation of ADD, it had applied the principles of transparency and accountability. However, it was not fully implemented as there were still a few problem on the delivering of information media. On the other hand, the accountability of ADD had shown physically in its transparent and accountable implementation, yet in the administration; there was some improvements needed. As consequence, a further development of human resources needed to be taken.
Keywords: management of local fund allocation (add), transparency, accountability.