ACCOUNTABILITY OF VILLAGE FUND ALLOCATION MANAGEMENT (ADD) IN VILLAGE GOVERNMENT (CASE STUDY: BANGUNJIWO VILLAGE, KASIHAN SUB-DISTRICT, BANTUL REGENCY)
The government must apply the principle of good governance in its financial management, namely accountability, especially in the management of the Village Fund Allocation (ADD). The management of ADD must be carried out by government officials who have the ability and responsibility in managing the funds. This study aims to determine and analyze the accountability of village governments in managing ADD and the obstacles faced by the village government in improving ADD accountability. This research used a descriptive method with a qualitative approach. The focus of this research was the accountability of village governments in managing ADD. The data sources in this study were identified in 3 types, namely person, place, paper and primary and secondary data sources. The results showed that the management of ADD carried out by the Bangunjiwo village government was in accordance with the rules stated in the Bantul regional regulation No. 10 of 2019. The Bangunjiwo village government has proven accountability by adhering to and following the stages of ADD management correctly and in accordance with the principles of accountability.
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