PENGELOLAAN DANA DESA DALAM PERSPEKTIF AKUNTANSI SYARIAH UNTUK MEWUJUDKAN GOOD GOVERNANCE: STUDI KASUS DI KABUPATEN SUKABUMI

Accountability is a form of accountability carried out by the government to report and present activities carried out to the community. Accountability can be used as a basis for implementing transparency in all activities. This study aims to determine and assess the accountability and transparency of village fund management carried out by the local government of Sukabumi Regency. This study uses a descriptive qualitative method based on field studies. The data collection techniques used are observation, documentation and interviews. This interview was conducted on behalf of the village government and the village community represented by Mr. Deviana, S.IP., M.Si Sub Coordinator of Village Finance and Assets and Mr. Syarif Hidayat, SE, M.Si Head of the Finance Sub-Division, totaling 2 informants. The results of this study indicate that the management of village fund finances by the local government of Sukabumi Regency has been in accordance with applicable laws and regulations. The transparency process of the village government uses information media in the form of banners that funds are placed in the village office. Although the management of village government is quite good, it still needs to be improved and socialization needs to be carried out to the community so that they participate in the implementation and use of village funds. Based on the characteristics of sharia accounting in village financial accounting in Sukabumi Regency, it has complied with Islamic principles. This can be seen from the form of accountability made by the village government regarding village finances.

Keywords: Good Governance, Accountability, Transparency