The Role of Participation in Budget Preparation Realizes Village Fund Accountability Towards Good Governance

Abstract

This study discusses the role of leadership participation in increasing the accountability of Village Funds, so that villages can move towards good governance in order to manage village finances that are accountable, and more transparent. Especially in TPada Village, Sirenja District. Qualitative Descriptive, where this study collects oral data from observed people and actors. This qualitative approach is carried out to explain and analyze individual or group phenomena, events, social dynamics, attitudes, beliefs, and perceptions in detail that occur in the research site. This found that in several villages in Sirenja sub-district there has not been maximum involvement/participation of leaders in the budget preparation process, which causes the financial statements of village funds to be not accountable and transparent. Theory and Practical Implications Agency Theory The agency theory views that the village government, namely the village head and other village officials, are agents for the village community (principals) who will act consciously for the interests of their own village. This Study Is That The Method Uses A Qualitative Approach, Which Is Different From The Previous Research Using A Quantitative Method That Uses Statistical Data. the difference from the previous research is not only in terms of methods, but data collection was carried out in 13 villages, by conducting a direct interview approach with informants and communities involved in the village fund planning process.