Akuntabilitas Dan Transparansi Pengelolaan Alokasi Dana Desa (ADD) Pada Nagari Pangkalan Koto Baru

The purpose of this study is to determine the accountability and transparancy of the management of village fund allocations in the village pangkalan whitch consists of planning, implementation, administration, reporting and accountability activities. The research method used is a qualitative method with a descriptive approach. The resource persons in this study consisted of the village guardian, secretary, and treasurer. Data collection techniques used interviews and documentation. Data analysis techniques started from data reduction, presentation of information data, and drawing conclusions. The results slowed that the nagari government pangkalan koto baru districts pangkalan koto baru districts lima puluh kota have not fully implemented the principles of accountability and transparency in the management of village fund allocations in accordance with the minister of home affairs number 20 of 2018. Accountability at the administrative stage and accountability for managing village fund allocations has been in accordance with minister of home affairs number 20 of 2018 but at the reporting stage it has not been implemented in accordance with the minister of home affairs because od delays in reporting budget realization and first semester village expenditure income. Meanwhile the implementation of transparency in the management of village fund allocations at the base village is also not guided by the minister of the home affairs number 20 of 2018 due to the limitations of the community in obtaining information about cash in and cash out aand the absence of a website for people who want to obtain data and the absence of information about activities carried out. Being implemented or in progress