ANALISIS AKUNTABILITAS, TRANSPARANSI DAN PENCEGAHAN FRAUD ATAS PENGGUNAAN DANA DESA DI PEMERINTAHAN DESA PANDANLANDUNG, KECAMATAN WAGIR, KABUPATEN MALANG

The purpose of this study was to determine the implementation of village fund management in Pandanlandung Village, Wagir District, Malang Regency in order to fulfill the principles of accountability, transparency in accordance with Permendagri No. 20 of 2018 and prevention of fraud in the use of village funds. This study is a qualitative study. Data collection techniques by conducting interviews and documentation. The results of the research that has been carried out are that the Pandanlandung Village Government has implemented accountability and transparency, most of which are in accordance with Permendagri No. 20 of 2018, but there are things that need to be considered regarding time management in reporting, related to fraud prevention. The Pandanlandung Village Government has provided training programs, especially for the financial section so that they can carry out reporting properly and apply CMS in every transaction carried out.