Akuntabilitas Dan Transparansi Pengelolaan Dana Desa (Studi Kasus Pada Nagari Panyalaian Kecamatan X Koto Kabupaten Tanah Datar Provinsi Sumatera Barat)

This research aims to describe and explain the accountability and transparency of village fund management in Nagari Panyalaian. The type of research used is descriptive qualitative. Data were collected by conducting observations, in-depth interviews with several related informants, and documentation. Furthermore, the data is analyzed through three stages, namely data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Village Fund Management in Nagari Panyalaian is already accountable, but not yet optimal at the accountability stage. Then for the Transparency of Village Fund Management in Nagari Panyalaian, there is no transparency, because there is no information board explaining how much cash comes in and cash goes out in carrying out village financial management activities