AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Desa Ngurit Kecamatan Gunung Bintang Awai Kabupaten Barito Selatan)
Kata Kunci:
Accountability, Village Fund Management, FactorsAbstrak
The purpose of this study was to determine the accountability process for village fund management in Ngurit Village, Gunung Bintang Awai District, South Barito Regency, to explain the importance of accountability in village fund management in Ngurit Village, Gunung Bintang Awai District, and to identify factors influencing accountability in village fund management in Ngurit Village, Gunung Bintang Awai District. The researcher used a qualitative approach. Data collection techniques used were interviews and documentation with the help of NVIVO software. The results showed that Ngurit Village, Gunung Bintang Awai District, has implemented four accountability indicators and village fund management processes, including planning, implementation, administration, reporting, accountability, and supervision. Three factors can influence accountability in village fund management: village apparatus competence, utilization of information technology, and clarity of budget targets.
