Abstract
Village fund is a government program to build a prosperous community starting from the village. According to Permendagri No. 20 of 2018, village funds allocated by the government must be transparent and accountable. The accountability stage consists of the planning, implementation, administration, reporting, and accountability stages. The object of research is the village government of Gampong Lampeuneurut Ujong Blang, Darul Imarah District, Aceh Besar Regency. This study aims to determine how the management of village funds in Lampeuneurut Ujong Blang applies the principles of accountability and transparency. This research method is qualitative-descriptive. The author conducted documentation and interviews with resource persons consisting of village heads, village secretaries, village treasurers, and traditional leaders. The results show that Gampong Lampeuneurut Ujong Blang has implemented accountability and transparency by the indicators mentioned in Permendagri No. 20 of 2018.
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