<![CDATA[This research aims to determine the planning, implementation and accountability process for the Revenue and Expenditure Budget in Sukacari Village, Betanghari Nuban District, East Lampung Regency. This research is a qualitative descriptive study using primary and secondary data, where the primary data is in the form of direct observations and interviews related to the planning, implementation and accountability of the 2022 Sukacari Village Revenue and Expenditure Budget. Meanwhile, secondary data is in the form of data documentation related to the financial reports of Sukacari Village for 2022 2022. This research uses data analysis techniques by collecting, reducing, presenting and drawing conclusions in accordance with research indicators, namely Internal Affairs Regulation Number 20 of 2018 concerning village financial management. The results of this research show that the planning, implementation and accountability processes in the Sukacari Village Government are generally in accordance with Minister of Home Affairs Regulation Number 20 of 2018, and prioritize the principles of transparency and accountability. In planning, all procedures are followed involving community participation, although this participation is not always active. In implementation, the village development program is carried out with the principles of self-management and openness. At the accountability stage, the annual report is submitted according to requirements and deadlines. However, the use of village websites as a medium for openness and accountability is still not carried out optimally.]]>
