ABSTRACT

This study aims to examine the Accountability of Fund Allocation Management Villages in the Direct
Cash Assistance Program in Pematang Cengkring Village, Batu Bara Regency, to examine the
inhibiting factors in Accountability for Managing Village Fund Allocations in the BLT Program
Problems with the accountability of the local village government in managing Village Fund
Allocations in the BLT Program. This research was analyzed using the Mardiasmo 2022 theory. which
consists of a commitment to honesty and legality, process responsibility, program accountability,
policy accountability and is carried out using a qualitative method where all the problem
formulations are solved through interviews, observations of observations and describing conditions
based on facts that are in accordance with reality. This study concludes that indicators commitment
to honesty and legality is effective, indicators of responsibility are good enough because executors
understand their respective duties and responsibilities, indicators of program accountability are
running well, indicators of policy accountability are good enough because they are good because
they do not make it difficult for village officials and recipient families Benefits (KPM) when
Distribution of Village Fund Direct Cash Assistance (BLT- DD).

Keywords: Accountability, BLT- DD Policy