AKUNTABILITAS PERANGKAT DESA DALAM PENGELOLAAN KEUANGAN DESA (Studi Kasus pada Desa Bumiaji Kecamatan Bumiaji Kota Batu)

This study aims to examine more deeply the accountability of village officials in village financial management in Bumiaji Village. This research is a qualitative research with a descriptive analysis approach. Data collection techniques are obtained through observation, interviews, and documentation. Next, at the data analysis stage, there are four activities, namely: data collection, data reduction, data presentation, and drawing conclusions. The result of this study indicate that based on Permendagri Number 20 of 2018 concerning village financial management which is reviewed from the aspects of planning, implementation, administration, reporting, and accountability in general, village financial management in Bumiaji has reached accountability, although in its implementation there is still a village financial management cycle. Which are not yet appropriate, such as in the planning, reporting and accountability stages. In addition, in Bumiaji village, there are still obstacles in managing village finances due to the limitations of village officials in implementing village financial management. Related to this, assistance from related parties in needed to realize proper village financial management