Abstract :
Management of village funds is the overall performance which includes planning, implementation, reporting, accountability and transparency of performance to the public to gain access to information. Information obtained through accountability and transparency will later be so that all decisions in the performance of village fund financial management can achieve the expected results. This study aims to determine the effect of transparency and accountability on the performance of managing village funds. The quantitative research method, with a sample of 101 respondents in Poreang Village, Tana Lili District, North Luwu Regency, used a stratified random sampling technique with SPSS version 20. The results showed that transparency and accountability have a positive effect on village fund management performance.
Keywords: Transparency, Accountability, Village Fund Management performance