TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI KASUS DESA BANUAJU BARAT, KABUPATEN SUMENEP)NIM.: 22103070093Mohammad SafriauthorThe application of good governance principles is an essential tool for realizing transparent, accountable, and responsive public services to community needs. Therefore, Village Fund management must be optimally implemented based on these principles to ensure that every village plan and policy is truly aimed at the interests and welfare of the community. In West Banuaju Village, community participation in Village Fund management remains low. Furthermore, community understanding of transparency and accountability in Village Fund management is also limited, a factor thought to be influenced by suboptimal village public services and the low quality of community human resources. This research is an empirical legal research that is descriptive analytical with a sociological approach. This approach is used to analyze the quality of service and management of Village Funds, as well as social patterns, leadership, community participation, values, and institutions that influence community views regarding transparency and accountability in Village Fund management. Primary data were obtained through observations and interviews with some village officials and community leaders of West Banuaju Village. Secondary data include primary legal materials, namely Law No. 6 of 2014 concerning Villages, Regulation of the Minister of Home Affairs No. 20 of 2018 concerning Village Financial Management, Law No. 14 of 2008 concerning Public Information Disclosure, as well as secondary legal materials in the form of literature on good governance and Siyasah Maliyah. Data analysis was carried out through the stages of reduction, presentation, and systematic drawing of conclusions. The research results show that the management of Village Funds in West Banuaju Village reflects the principles of good governance, although not yet optimal. This is evident in the implementation of village deliberations, the publication of information through announcement media, and community involvement. However, community participation remains low, information media is still limited, and there is a slight discrepancy between report documents and information in printed media at the village hall. From a siyasah maliyah perspective, these practices are in accordance with the principles of Al-Adalah (justice) and Maṣlaḥah (public benefit), but do not fully reflect the principles of amanah (trustworthiness) and responsibility. Therefore, the West Banuaju Village Government needs to improve information media and community participation in the management of Village Funds.342 Hukum Tata Negara2026-06-04UIN SUNAN KALIJAGA YOGYAKARTA;FAKULTAS SYARI’AH DAN HUKUMThesis