<![CDATA[Accountability is an essential aspect of Village Fund management because village governments are required to account for the use of public resources to the community in accordance with applicable regulations. This study aims to analyze Village Fund management in Pandeyan Village, Jatinom District, Klaten Regency, based on the dimensions of public sector accountability during the 2023–2024 fiscal years. This study employed a qualitative approach, with data collected through observation, interviews, and documentation. The research informants consisted of the village head, head of financial affairs, and village officials directly involved in Village Fund management, selected using the snowball sampling technique. Data were analyzed through data reduction, data presentation, and conclusion drawing based on Mardiasmo’s public sector accountability framework, which includes accountability for probity and legality, managerial accountability, program accountability, and policy accountability. The findings indicate that Village Fund management in Pandeyan Village was carried out through the stages of planning, implementation, administration, and reporting in accordance with applicable regulations. The four dimensions of accountability were implemented through regulatory compliance, the performance of managerial functions, the realization of development and community empowerment programs, and policies directed toward community needs and improved public services. However, transparency remains an area requiring improvement, particularly regarding the dissemination of information on Village Fund utilization and program achievements to the community. Therefore, strengthening information disclosure and public access to Village Fund management information is necessary to improve public accountability in Pandeyan Village. ABSTRAK Akuntabilitas merupakan aspek penting dalam pengelolaan Dana Desa karena pemerintah desa berkewajiban mempertanggungjawabkan penggunaan sumber daya publik kepada masyarakat sesuai dengan ketentuan yang berlaku. Penelitian ini bertujuan untuk menganalisis pengelolaan Dana Desa di Desa Pandeyan, Kecamatan Jatinom, Kabupaten Klaten, berdasarkan aspek akuntabilitas sektor publik pada Tahun Anggaran 2023–2024. Penelitian ini menggunakan pendekatan kualitatif dengan pengumpulan data melalui observasi, wawancara, dan dokumentasi. Informan penelitian meliputi kepala desa, kaur keuangan, dan aparatur desa yang terlibat dalam pengelolaan Dana Desa, dengan penentuan informan menggunakan teknik snowball sampling. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan dengan menggunakan kerangka akuntabilitas sektor publik Mardiasmo yang meliputi akuntabilitas kejujuran dan hukum, akuntabilitas manajerial, akuntabilitas program, dan akuntabilitas kebijakan. Hasil penelitian menunjukkan bahwa pengelolaan Dana Desa Pandeyan telah dilaksanakan melalui tahapan perencanaan, pelaksanaan, penatausahaan, dan pelaporan sesuai dengan ketentuan yang berlaku. Keempat aspek akuntabilitas telah diterapkan melalui kepatuhan terhadap regulasi, pelaksanaan fungsi manajemen, realisasi program pembangunan dan pemberdayaan masyarakat, serta kebijakan yang diarahkan pada kebutuhan masyarakat dan peningkatan pelayanan publik. Namun, aspek transparansi masih perlu diperkuat, terutama dalam penyampaian informasi mengenai penggunaan Dana Desa dan capaian program kepada masyarakat. Dengan demikian, penguatan keterbukaan informasi dan akses masyarakat terhadap informasi pengelolaan Dana Desa diperlukan untuk meningkatkan akuntabilitas publik di Desa Pandeyan.]]>
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