JEFMS Journal

ABSTRACT:

In addition, the village also has the capacity to generate money and enter it as Village Original Revenue. Because the idea of the village fund is equity and justice, the calculations also reflect those two things. Not to mention the problem of the Covid-19 Endemic which has had a strong impact on the welfare of rural communities. Therefore, the allocation of this formula takes into account the total population, poverty rate, area area, and geographical difficulties per village. Besides that, there is also such a thing as affirmation allocation. This is additional money to villages that are considered underdeveloped and very underdeveloped. The problem of the amount of village funds that will be received by every village throughout Indonesia raises concerns for many parties. There is the potential for mismanagement of village funds starting from budgeting, implementation, administration, accountability, and reporting. For this reason, in the context of administering village governance, accountability and transparency are required both in terms of finances, performance, and compliance with laws and regulations. The purpose of the study is to analyze the Transparency and Accountability of Village Fund Management, the results of which are expected to provide additional evaluation material for the achievement of effective, transparent, and transparent village fund management.ResultsAccountability and transparency research has a significant effect on the management of village funds in order to improve management accountability. Allocation of village funds increases the independence of rural communities during the Covid-19 endemic period.

KEYWORDS:

Accountability, Transparency, Village Fund Financial Management

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