kuntabilitas Dan Transparansi Desa Dalam Pengelolaan Keuangan Desa Di Pemerintahan Desa Tanjung Harapan Kecamatan Pangkatan Kabupaten Labuhanbatu Provinsi Sumatera Utara

The aim of this study was to analyze the accountability and transparency of village fund distribution management in Tanjung Harapan Village, Pangkatan District, Labuhanbatu District.This research is a qualitative descriptive research with primary and secondary data as data types and sources. Data collection techniques in the form of interviews and documents. Data analysis techniques in the form of data collection, data reduction, data presentation, drawing conclusions and validating.The results of this study show that the responsibility in the village Tanjung Harapan is responsible and according to the rules of Permendagri No. 20 of 2018. Tanjung Harapan Village does not provide information about APBDesa on the official village website and the municipality records the flow of incoming and outgoing funds do not, making it difficult for the public to access them. Therefore, Tanjung Harapan Village has not implemented a full transparency system and is led by Permendagr No. 20 of 2018, so creating a good village requires good village management in Tanjung Harapan Village, Pangkatan District, Labuhanbatu District