<![CDATA[This study aims to analyze and describe the effectiveness of implementing transparency and accountability principles in the management of Village Funds in Bara Village, Woja District. To achieve this objective, the study employs a qualitative approach with a descriptive design, where data validity is tested utilizing source and technique triangulation, followed by data analysis through the stages of data reduction, data display, and conclusion drawing. Based on the analysis, the results indicate that transparency has been implemented through the involvement of various village elements in development planning meetings (Musrenbangdes) and the public display of information boards or banners regarding APBDesa development activities. Meanwhile, accountability is realized through the preparation of program implementation accountability reports (from RKPDesa to APBDesa documents), which are currently transitioning toward a computerized recording system. The implementation of this transparency and accountability has crucial implications for preventing budget misappropriation practices, while simultaneously ensuring the effectiveness and quality of physical infrastructure development in the village. The novelty of this research lies in its locus, which specifically highlights the successful positive synergy between the village government apparatus and the active, inclusive participation of various community groups—including women, youth, and religious leaders—in overseeing and realizing clean financial governance.]]>
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