ANALISIS AKUNTABILITAS DAN TRANSPARANSI LAPORAN PERTANGGUNGJAWABAN PELAKSANAAN DANA DESA TAHUN 2018 (Studi Kasus Pada Desa Sumberagung Kecamatan Selorejo Kabupaten Blitar)

This study aims to describe the level of accountability and transparency in the management of the implementation of the Village Fund (DD) in Sumberagung Village, Selorejo District, Blitar Regency. The analytical tool used in this study uses the specified Accountability and Transparency indicators. This research uses a descriptive method. In this research there is an effort to describe, record, analyze and realize the conditions that are currently happening. The type of data used is primary and secondary data. The object of research is Sumberagung Village, Selorejo District, Blitar Regency. The type of data used is primary and secondary data. Data obtained by documentation and interviews about accountability and transparency to the Village Head in Sumberagung Village, Selorejo District. From the results of the analysis it can be concluded that the level of accountability in the management of the Village Fund Implementation in Sumberagung Village is quite accountable, in the accountability assessment there are 3 (three) indicators that are not met in Sumberagung Village, namely the dissemination of information through mass media, public complaints, and the availability of information management and monitoring of the results achieved. For transparency, the percentage of achievement is 80% and is included in the transparent category. In the evaluation of transparency there is 1 (one) indicator that is not met, namely the availability of reports on the management of Village Fund implementation that is easily accessible. Based on the above conclusions, the researcher can give some suggestions including, for disseminating information about village financial management decisions not only delivered through village deliberations or information boards, but also through mass media or other media. As well as to improve the welfare of the community, the village government must provide public space for public complaints