Abstract
This study aims to determine the extent to which the implementation of transparency, accountability, and responsiveness in managing village funds in the Panggungharjo village government. This study used a descriptive qualitative approach with interviews with the village head, village secretary/carik, village treasurer, village BPD head, Pelemsewu hamlet head, and the Director of Bumdes Panggung Lestari. The results of this study indicate that the implementation of accountability, transparency, and responsiveness in managing village funds during the Covid-19 pandemic is well implemented. This research can be a reference for improving the quality of governance for village governments and this research is also expected to be an illustration of the level of transparency, accountability, and responsiveness in the management of village funds carried out by the village government and can be a trigger for conducting research related to transparency and accountability of village funds.
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