Model Akuntabilitas Pengelolaan Dana Desa

Abstract

The village fund is a relatively new policy in Indonesia which may faces some challenges in implementationprocess, particularly accountability issues. This research aims to develop an accountability modelof village fund management that can be referenced by the village government in utilizing village funds tobe more accountable to all stakeholders. The results showed that the village fund management, includingplanning, implementation, and reporting of activities in compliance with the principle of accountability.The model was developed based on the results of this study are named Model Accountability Process. Accountabilityprocess in the management of village fund is the willingness of the village fund managers toaccept responsibility for what was assigned to him in an efficient, effective, equitable, and implemented ina transparent manner with community participatio