Akuntabilitas Pengelolaan Dana Desa dalam Perspektif Akuntansi Pertanggungjawaban: Studi Kasus pada Pemerintahan Desa Bangunjaya, Kecamatan Panawangan, Kabupaten Ciamis

This study investigates the implementation of Responsibility Accounting in the accountability of village fund management in Bangunjaya Village, Panawangan District, Ciamis Regency. Using a qualitative approach with an exploratory case study design, data were collected through interviews, observations, and document analysis involving nine informants, including village officials, the Village Consultative Body (BPD), and community members. Data analysis followed the Miles, Huberman, and Saldaña model, focusing on data condensation, presentation, and verification. Results show that the accountability mechanism has been established through task division, planning, implementation, bookkeeping, and reporting in accordance with organizational structure and regulations. However, its focus remains on administrative compliance rather than utilizing accountability information for control and performance evaluation. Responsibility to government is more structured than transparency to the community, revealing a gap known as decoupling. Factors supporting implementation include regulation and coordination, while barriers involve regulatory dynamics, limited capacity, transparency, and participation. The study highlights the importance of strengthening Responsibility Accounting as a control and evaluation mechanism beyond mere administrative reporting.