Accountability of Village Fund Allocation Management in Nyuruk Village, Dendang District, East Belitung Regency, Bangka Belitung Province

In realising Indonesia's economic equality and poverty eradication programmes, which start with building villages and from below, it will be possible if village financial management accountability is carried out properly and in accordance with applicable regulations. The purpose of this study is to determine and explain how the accountability of village fund allocation management in Nyuruk Village is in accordance with applicable regulations in this case the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management. The research method used is qualitative with descriptive type. Data collection was carried out using interview techniques, observation and documentation studies with respondents, namely the Village Head, Village Secretary, and Village Treasurer. The results of this study show that the management of village funds in Nyuruk Village has been carried out very transparently and accountably, the village government also continues to strive to accelerate with the conditions and situations as well as changes in applicable laws and regulations. So that the overall process of managing village funds has applied the principle of accountability in accordance with the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management.