PERTANGGUNGJAWABAN PELAKSANAAN ANGGARAN DALAM MEWUJUDKAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA (Studi di Desa Bere Kecamatan Cibal Barat Kabupaten Manggarai, Nusa Tenggara Timur)

Abstract

The purpose of this research is to: (1) know the mechanism of accountability of village fund management by realizing transparency and accountability; (2) know the role of accounting in realizing transparency and accountability of village fund management. The method that been used is descriptive with qualitative approach. The data collection techniques that been used is using interviews and documentation. The data analysis applied is descriptive qualitative comparative. From the results of the research shows that the Village Government of Bere has applied the principle of transparency and accountability in the management of village funds for the fiscal year of 2016. Transparency and accountability of the village fund management in the Subdistrict of the West Cibal the District of Manggarai has been running well. According to the results of the analysis based on the stages of the management of the Village Fund, which consists of: planning, implementation, reporting and accountability in the program of development activities have been going well, although in reporting and accountability not fully follow Regulation Manggarai Regency No. 45 years of 2015.
Keywords: Transparency, Accountability, Rural Fund Management