Analisis Akuntabilitas Dan Transparansi Pengelolaan Keuangan Alokasi Dana Desa (Dipemerintahan Wali Nagari Desa Baru Kecamatan Ranah Batahan Kabupaten Pasaman Barat)

The purpose of this study was to determine the application of the principles of accountability and government in the management of village fund allocations including planning, budgeting and accountability activities. The research method used is a qualitative method with a descriptive approach. Data collection techniques used in the form of observation, interviews and documentation. The data collected are primary and secondary data. The results of this study indicate that the new village government in the Batahan sub-districk of West Pasaman Regency in the allocation of village funds (ADD) in terms of accountability and transparency is still lacking. And it is not in accordance with Permengadri Regulation No 113 of 2014. At the transparency stage, the head of the implementing division does not tell the public how much money is used and how much money is left, this is clearly a lack of transparency to the public. Furthermore, on accountability or accountability where the government does not show or provide information to the public regarding the realization of the APBDesa, reports on activities that have not been completed and resport on the remaining budget. However, physical accountability has shown a transparent implementation, but from the administrative side, improvements are still needed so that further guidance is needed. So it can be concluded that new villages in terms of accountability and transparency in managing village fund allocation (ADD) are still lacking and not in accordance with Permendagri Regulation No. 113 of 2014