Abstract

This study aims to analyze the Accountability and Transparency of Village Fund Management in Durjela Village, Aru Islands District, Aru Islands Regency with Permendagri No. 113 of 2014. The location of this research was Durjela Village, Aru Islands District, Aru Islands Regency. Accountability is a government responsibility to report and present activities that have been carried out to the community. This accountability is carried out so that the government can be transparent with the commitments that have been formed in its implementation. The data collection technique used was semi-structured interviews. Interviews were conducted with the village government who ran the administration and the Village Consultative Body (BPD) as representatives of the community, totaling 9 informants. The results of this study indicate that the financial management of the Village Fund implemented by the village government of Durjela Village is in accordance with applicable laws and regulations. Transparency carried out by the Durjela village government uses digital information media, besides that there is also an information board placed at the Village Office. Although the management of the Village Fund carried out by the village government is very good, the community's understanding of the transparency and policies of the Village Fund carried out by the village government is still low.

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