<![CDATA[The purpose of the study was to determine the accountability of village fund management which was seen from the planning, implementation, accountability to the guidance / supervision stages. This research was conducted in BentengRiwu village, Borong District, East Manggarai Regency. BentengRiwu Village is one of the villages that experienced obstacles related to the reporting of village funds. This research is descriptive qualitative. Data collection was carried out by direct observation in the field and by interviews with several related informants. This research is expected to be able to provide input to the village government in managing village funds. The results of this study indicate that the system of planningaccountability and guidance / supervision has been well implemented. While the implementation phase and also accountability still need to be improved for better management of village funds and must continue to receive guidance from the sub-district government. Keywords: Village Funds (DD), Planning, Implementation, Accountability, Coaching/Supervision]]>
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