<![CDATA[AbstrakDalam penyelenggaraan pemerintah daerah, diperlukan sebuah unsur sistem pemerintah bagus yaitu akuntabel. Artinya kebijakan yang dikeluarkan pemerintah desa dan pelaksanaannya dapat dipertanggungjawabkan kepada masyarakat. Akuntabilitas diharapkan bisa memperbaiki kualitas kinerja dari pemerintah desa agar jadi pemerintah yang transparan dan berorientasi terhadap kepentingan publik. Tujuan penelitian untuk mengetahui transparansi dan akuntabilitas pemerintah desa dalam mengelola alokasi dana desa di desa Bululoe Kecamatan Turatea Kabupaten Jeneponto. Jenis penelitian yaitu metode penelitian kualitatif dengan pendekatan deksriptif. Metode pengumpulan datanya yaitu dokumentasi dari arsip resmi yang dimiliki oleh pemerintah desa di lapangan dan wawancara yang dilakukan oleh beberapa informan. Hasil penelitian menunjukkan bahwa pengelolaan Alokasi Dana Desa tahun 2020 di Desa Bululoe Kecamatan Turatea Kabupaten Jeneponto dari aspek transparansi sudah sesuai dengan prinsip transparansi menurut Permendagri No. 20 Thn 2018 sedangkan dari segi akuntabilitas, proses pengelolaan Alokasi Dana Desa mulai dari tahap perencanaan, pelaksanaan, penatausahaan, pelaporan hingga pertanggungjawaban dapat disimpulkan bahwa pengelolaan Alokasi Dana Desa di Desa Bululoe belum sepenuhnya dikatakan akuntabel terkhusus pada tahap pelaporan dan pertanggungjawaban karena adanya keterlambatan dalam pelaporan dan pertanggungjawaban kepada Bupati di akhir tahun anggaran.Kata kunci: Transparansi, Akuntabilitas, Alokasi Dana DesaAbstractIn the implementation of local government, an element of a good government system is needed that is accountable. This means that the policies issued by the village government and its implementation can be accounted for to the community. Accountability is expected to improve the quality of performance of the village government in order to be a transparent and oriented government to the public interest. Keywords: Transparency, Accountability, Village Fund Allocation. The purpose of the research is to find out the transparency and accountability of the village government in managing the allocation of village funds in Bululoe village of Turatea District of Jeneponto Regency. This type of research is a qualitative research method with a dedexriptive approach. The method of collecting data is documentation from official archives owned by the village government in the field and interviews conducted by several informants. The results showed that the management of Village Fund Allocation in 2020 in Bululoe Village of Turatea District of Jeneponto Regency from the aspect of transparency was in accordance with the principle of transparency according to Permendagri No. 20 of 2018, While in terms of accountability, the process of managing village fund allocation starting from the planning stage, implementation, management, reporting to accountability can be concluded that the management of village fund allocation in Bululoe village has not been fully said to be accountable especially at the reporting and accountability stage due to delays in reporting and accountability to the Regent at the end of the budget year.Keywords: Transparency, Accountability, Village Fund Allocation]]>
