This research aims to examine whether the implementation of accountability reporting on the development of Nagari Parambahan for 2018-2023 follows the indicators based on Minister of Home Affairs Regulation No. 114 of 2014. This research uses field research with a qualitative approach. This research shows that the Nagari Parambahan RPJM has yet to be 100% realized due to limited funds due to the non-disbursement of central government funds and COVID-19. The funds primarily used for the development of Nagari Parambahan are Nagari Fund Allocation (ADN); after that comes APBD funds. The Nagari Parambahan government always conveys the realization of RPJM and APB Nagari Parambahan on time. The sub-district team constantly evaluates all activities within its work program. It is also continually audited by Tim Tanah Datar Regency Inspectorate regarding the realization of the RPJM and APB Nagari. Nagari Parambahan Government Transparency was carried out manually, as evidenced by the erection of billboards in the Wali Nagari Parambahan yard as information to the public on the report on the realization of the use of the budget for the work program during the year. After being discussed, only four indicators met and followed the indicators Minister of Home Affairs Regulation No. 114 of 2014 covers document completeness, procedural compliance, periodic submissions, audits, and evaluations. Meanwhile, two indicators do not meet and do not match the indicators Minister of Home Affairs Regulation No. 114 of 2014 covers the suitability of reporting, transparency, and participation.
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