ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN ANGGARAN DAN BELANJA DESA (studi kasus : Desa Andonosari Kecamatan Tutur Kabupaten Pasuruan)

This study seeks to examine the accountability and transparency of village budget and spending management in Andonosari Village, Tutur District, Pasuruan Regency. APBDes management begins with the planning stage, followed by the execution step, and finally by the reporting stage. This study employs a qualitative descriptive research approach, with data derived from interviews with the leader of Andonosari village. According to the findings of the study, Accountability and Transparency in Andonosari Village, Tutur District, Pasuruan Regency has adopted accountable and transparent indicators, despite the fact that it is not perfect and there are many things that can be improved.