PENINGKATAN TATA KELOLA FISKAL PERDESAAN MELALUI TRANSPARANSI KEUANGAN BERBASIS MASYARAKAT

This research aims to analyse the management of Village Original Income (PAD) in Bontoa Village, Turikale District, Maros Regency, with a focus on transparency, community participation and accountability in the use of village funds. The research method involves in-depth interviews with key sources such as the Village Head, Village Treasurer, and community leaders, as well as direct observation of the village planning, budgeting, and financial reporting processes. The findings show a strong commitment from the village government to implement the principles of good governance, with active community participation in monitoring and evaluating the use of village funds as a key factor in strengthening transparency and accountability. Structured routine reporting also makes a significant contribution to building trust and shared responsibility between the village government and the community, although challenges such as fiscal imbalances and a lack of community understanding need to be addressed further to improve the efficiency of village financial management in the future.