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Abstract
Study of village financial management accountability as the implementation of PP
no 47 of 2015 Aims to determine that each end result of the activities of state
administration must be accountable to the public. This review is not only a formal
legal procedure but also relies on how the village engages with the community. The
activity begins with a survey of a number of twenty-three villages scattered in
Badung and Tabanan regencies with the aim of knowing the facts, perceptions and
behaviors of village financial management activities that are assumed to have
accountability values. The research method uses in-depth interviews to selected
sources such as village heads, secretaries, treasurers, village administrators as
well as villagers. From the results of this study that the village financial
accountability has not shown accountable in preparing financial reports,
publications of village funds and supervision. Social accountability is also not
accountable because community involvement is only done through representation
at village level, so many villagers do not know about the village fund and its
program.