ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ALOKASI DANA DESA (Studi Kasus Pada Salah Satu Desa di Kabupaten Pasuruan)

This research aims to examine the Accountability and Transparency of Village Fund Allocation (ADD) management in Kejapanan Village. This research is qualitative research using a descriptive approach. Data collection techniques use interview and documentation methods. The resource persons consisted of the village and village treasurer staff. The results of this research show that the Kejapanan Village Government, Gempol District, Pasuruan Regency has implemented the principles of Accountability and Transparency in the Management of Village Fund Allocations (ADD) in accordance with Pasuruan Regent Regulation number 13 of 2015 and Minister of Home Affairs Regulation number 20 of 2018. All stages starting from planning, implementation, Administration, reporting and accountability are carried out in accordance with existing regulations, however there are slight obstacles related to limited human resources at the reporting stage. For transparency, the Kejapanan village government has implemented it well in conveying the management of Village Fund Allocation (ADD) to the entire community by installing banners for the realization of Village Fund Allocation (ADD) around the village office and conveying it at village deliberation activities.