<![CDATA[This study aims to understand the implementation of transparency and accountability principles in village fund management through a qualitative case study. The data, collected from documentation and interviews with Nagari officials and Nagari Aie Angek people, are analyzed by interactive model in three stages, including data reduction, presentation, and conclusion. This study applies Ellwood's theory of public accountability in Mardiasmo describing 4 dimensions of public accountability. The test results exhibited that the transparency and accountability principle implementation in the fund management of Nagari Aie Angek was conducted horizontally to the community and vertically to the Regency Government in accordance with Minister of Home Affairs Regulation Number 113 of 2014 and Law Number 6 of 2014. However, the Nagari Aie Angek Government must improve information about Nagari fund management and knowledge of the principles of transparency, and accountability in Nagari financial management.]]>
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