ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA

Abstract

This research aimed to analyze the accountability and transparency of Village Fund Management at Desa Tambaksumur, Waru, Sidoarjo consisting of planning, implementation, administration, and reporting. Within the village fund management that could be accountable, principles of accountability and transparency had to be included and suited the Rules of Internal Affairs Ministry Number 113, 2014 about Village Fund Management. Furthermore, the research was descriptive-qualitative. The respondents were the head of the village, the secretary, and the treasurer. Moreover, the data were both primary and secondary. The instruments in the data collection technique used interviews and documentation. The research result showed that village fund management at Desa Tambaksumur, Waru, Sidoarjo which consisted of planning, implementing, reporting, and accountability was physically accountable and transparent. This was supported by a society that was actively involved in the village building.