PERAN PERANGKAT DESA DALAM AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Kantor Desa Badak Mekar Kecamatan Muara Badak Kabupaten Kutai Kartanegara)

The purpose of this study is to find out the role of village officials to play a role in the accountability of the Village Fund management in the village of Badak Mekar, Muara Badak Subdistrict of the Year 2020. According to permendagri No 113 of 2020 reviewed from Planning, Implementation,administration, reportin, accountability.The analytical tool used is Permendagri No 113 of 2014 in Sujarweni (2015: 18-20) calculating using Dean J. Champion Formula.Based on the results of the analysis and discussion on the research, the conclusions obtained are as follows. The role of the village officials in terms of planning was 83.33%, implementation was 73.91%, administration was 81.67%, reporting was 83.33%, accountability was 76.67% that is meant it had played a good role according on permendagri no 113 of 201