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Metode Penelitian Partisipatoris dan Upaya-upaya Pemberdayaan: sebuah buku pegangan bagi para praktisi lapangan. London, Thousand Oaks, New Delhi: Sage Publication. Social Development: The Developmental Perspective in Social Welfare. Akuntabilitas Sektor Publik, Andi, Yogyakarta. Improving Transparency and Accountability in the Budget Process: An Assessment of Recent Initiatives. Pengelolaan Pendapatan dan Anggaran Daerah. Intervensi Komunitas Pengembangan Masyarakat Sebagai Upaya Pemberdayaan Masyarakat.

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.ДЄuthors who publish with this journal agree to the following terms: Limitation s : The management of village funds studied is only in the planning, implementation, administration, reporting and accountability activities within the village government scope, and does not discuss the management of village funds in the city/regency level or the process of allocation, distribution and accountability of village funds in the scope of the Ministry of Finance.Д¬ontribution: The research was carried out by conducting interviews with informants, observing the implementation of development, and tracing into supporting documents in efforts to improve community welfare in Alue Bie and Meulinteung Village. Results: There are still villages that have not prioritized the management of village funds for villager empowerment programs so that the efforts of the village government to improve welfare are not optimal.

The results show that the management of village funds ranging from planning, implementation, administration, reporting to accountability activities has not fully fulfilled the principle of accountability and the welfare indicators show that the villagers are not yet fully prosperous. Research m ethodology: This study was qualitative research with a phenomenological approach. Purpose: This study aimed to investigate the accountability of village fund management and to evaluate the efforts made by the village government in order to improve the welfare of society in Jangka district.