Understanding The Importance Of Accountability And Transparency Towards Financial Management Of Village Funds

Abstract

This study aims to reveal the importance of accountability and transparency in the financial management of village funds. This type of research uses a qualitative, phenomenological approach, this research was conducted in Tanete Village, Tompobulu District, while the informants consisted of: Village Head, Village Secretary, Village Staff, Village Consultative Body, and Village Community, the research stages, namely in-depth interviews, observations. Descriptive research data analysis techniques. The analysis tool used is Data Reduction, Data Display, Conclusions. Testing the validity of the data is done by observation and triangulation. The results of this study indicate that from the planning, implementation, accountability and reporting stages of Village Fund Allocations in Tanete Village, it is said to have implemented the principles of accountability and transparency in ADD management. The implications of this research are divided into theoretical, namely this research can provide concept development for policy delivery, so that in its application there is no difference in views between the central, regional, village and community governments, practically. planning, implementation, and supervision itself, so as to be able to supervise the village government in running the economy using the ADD that has been given.