Andy Fefta Wijaya, Mohammad Subhan, Agus Suryono, Tjahnulin Domai
Law No 6 of 2014 on Villages makes that the funds managed by the village government increase sharply. The effort to prevent corruption in financial management based law No 6 of 2014 is through accountability. One form of accountability in the Village Law is social accountability. Village government social accountability has a specificity because there are village deliberation forums with community involvement. It was found that the village government was still committing corruption even though all administrative procedures social accountability had been fulfilled. This study examines social accountability in village government financial management by looking at the practice gaps in village government where corruption occurs. The study used a qualitative method of the single case study approach. Data analysis is interactive with data collection developed by Miles and Huberman. This study found that social accountability financial is ineffective by the village government. The ineffectiveness of accountability is due to regulations governing social accountability. The law does not regulate in detail two things: quality control implementation, social accountability, and second the sanctions. This study recommends improving the standard regulation social accountability starting from implementation requirements until sanctions are supported by local government supervision.