Investigation of Village Fund Allocation Accountability in Duyungan Village, Sidoharjo District, Sragen Regency

Village Fund Allocation is part of the village's fiscal authority to regulate and manage its finances for the welfare of the people. This research's objectives are to know and investigate the accountability of the 2020 Village Fund Allocation (ADD), especially in the implementation and accountability report, in Duyungan Village, Sidoharjo District, and Sragen Regency. This research was a qualitative study with a descriptive analysis approach. The research object was the Duyungan Village Office, while the research subjects were village officials (Village Head and Secretary of Duyungan Village) and the Duyungan Village community taken by sampling method. Data collection techniques were interviews and observation.Data analysis techniques used were data reduction, data display, and drawing conclusions, while data validity was tested using the triangulation technique. The results revealed that the accountability of Village Fund Allocation (ADD) is good. It can be seen through the village's general administrative services and community service activities using the APBD (Regional Revenue and Expenditure Budget) funds. In planning, deciding, and determining activities with village funds allocation, the government involves the community so that the community recognizes the activity program based on the allocated funds. The government is also transparent in spending village funds which are announced on billboards/MTT at the village hall. However, there are factors affecting the accountability of the Village Fund Allocation, including supporting (law and honesty, process, and policy) and inhibiting (position emptiness) factors.