Abstract
The Village Fund is a right owned by the village. Law No. 6 of 2014 on Villages explains that village finances should be managed with due regard to accountable, transparent, participatory, and implemented principles with discipline and budgetary discipline. Based on accountability, the village government has an obligation to manage the Village Fund and to account for it. The Village Fund is one of them devoted to the development of infrastructure whose output can benefit the welfare of rural communities. This study aims to analyze the accountability of village fund management for infrastructure development located in Tegalrejo Village, Gedangsari District, Gunungkidul Regency. This study uses a qualitative method. Data collection techniques used are interviews and documentation sourced from village government, community, and BPD . The finding in this research is that accountability of village fund management for Tegalrejo Village infrastructure development is poor. This is caused by several problems that consist of: no details of time related to the time of implementation program; less transparent in delivering budget management reports; not all communities have been actively participating in the implementation; has not been maximized in the utilization of Village Information System (SID) in the form of website as a means to inform Village Fund management report; and village apparatus that lack coordination with the community related to the implementation of infrastructure development.
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