Transparansi Dalam Pengelolaan Dana Desa Di Kecamatan Delanggu Kabupaten Klaten

The purpose of this study was to determine the mechanisms and constraints of village fund management and to analyze and recommend a settlement concept to realize the transparency of village fund management in Delanggu District, Klaten Regency. The research method uses a descriptive sociological legal approach. Sources of data obtained from primary data in the form of facts or facts or information from the results of research conducted by the author directly at the research location, namely the results of observations and interviews. While secondary data includes legal materials in the form of primary legal materials and secondary legal materials. Data collection techniques through field studies, namely observation and interviews. The data analysis method used descriptive qualitative. The results showed that the mechanism for managing village funds was through the stages of accountability reports in financial management. Meanwhile, the obstacles faced by the two villages are that they do not have human resources who are proficient in accessing digital applications, so that both of them do not have digital means of reporting digital accountability to the public. In addition, the concept of transparency in the management of village funds has not been fulfilled, because it has not utilized digitalization in informing the public about the accountability of village fund management. The settlement efforts offered by the author are (1) Optimizing the use of digitalization by creating and activating the use of websites and social media to report village fund management accountability from planning to reporting which also includes digital complaint facilities and follow-up to these complaints, (2) Improving the quality of human resources by providing digital training, village fund management training, and community complaint resolution training, and (3) Optimizing the delivery of transparency in community activities