TRANSPARENCY, PUBLIC ACCOUNTABILITY AND VILLAGE FINANCE

Abstract

Purpose of this research is to study and analyze the effect of transparency and public accountability on village financial management. The method used in this research is descriptive and verification methods. The object of this research is the application of transparency, public accountability and village financial management in Cianjur district. The unit of analysis in this study was the villages in Cianjur Regency, as many as 354 villages from 32 sub-districts that carried out village financial management. The results of the study state that transparency and public accountability affect the management of village finances either partially or jointly or simultaneously.