AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA

Abstract

The research aimed to find out the mechanism accountability and transparency of village governument finance whitin the Village Fund management of Pandeman village, Arjasa, Sumenep; for its planning, implementation, and accountability. The research was descriptive qualitative, which described theVillage Fund management of Pandeman village, Arjasa, Sumenep. Moreover, the instrument in data collection technique used interview, observation, and documentation. Furthermore, the informants were Head of Village, Secretary, and Treasurer. Additionally, the data analysis technique was started from checking its data completeness, quality, grouping, and analysis. In addition, the research result concluded that the Village Government of Pandeman village, Arjasa, Sumenep had implemented the principles of accountability and transparency within Village Fund management. In line with that, the steps of Village Fund management which consisted of planning, implementation, and accountability in the development program; had run very well. In the Village Fund management, it needed a companion for Village Government in order to gain accountability and transparency.