ANALYSIS OF VILLAGE FUND PLANNING AND ACCOUNTABILITY REPORTING IN NEKMESE VILLAGE
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This study aims to analyze the planning and accountability of village fund management in Nekmese Village, South Amarasi District. The background of this research is based on the importance of village financial management in realizing accountable and participatory village governance. The method used is a qualitative descriptive approach with interviews, documentation, and literature studies as data collection techniques. The results showed that the planning of village fund management was in accordance with Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management, and had involved community participation. However, in terms of accountability, the process of reporting and accountability was still constrained by human resource capacity and documentation consistency. This study concludes that while planning procedures are generally running well, improvements are still needed in administrative capacity and the completeness of financial reports.
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