<![CDATA[This study aims to analyze the accountability of Village Budget (APBDes) management in realizing good governance in Sandingrowo Village, focusing on the accountability dimensions of honesty and law, processes, programs, and policies. The background of the research was based on the findings of irregularities in village funds, including the alleged corruption of village treasury land auction funds in 2023, which showed non-compliance with the principles of accountability according to Mardiasmo (2018). The research method used a qualitative case study approach with seven informants. Data collection was conducted through interviews, observation, and documentation. The results showed that the accountability of APBDes management in Sandingrowo Village has been running quite well, although there are still some limitations. In terms of honesty and legal accountability, the village government applies transparency through the dissemination of public information, the use of banners, as well as the SISKEUDES application and the village financial website. However, community access to certain documents is still limited. In terms of process accountability, community participation in budget planning through hamlet and village meetings is considered effective. However, program accountability is still less than optimal, as seen from the misalignment between the activities implemented and the objectives set, as well as the lack of alternative program initiatives. Policy accountability is fulfilled through the preparation of accountability reports (LPJ APBDes, LPPD, LKPPD) that are submitted on time, although certain documents are not fully disclosed because they contain sensitive information.]]>
