DESAOleh :HERI SUSANTO, SHA.2021141051ABSTRACTThis thesis discusses the transparency and accountability of government budget planning and use the village as part of efforts to prevent fraud Budget village. From the research we concluded that Policy Implementation in the Village Head of Financial Administration Management Desa Kuala Reject Matan Hilir Subdistrict North Ketapang yet fully carry out the implementation of the Transparency and Accountability Planning and Budget Usage Village Government. This can be evidenced by the involvement of Br Jakfar Ex-head of the village of Kuala Reject defined as a convict on the Ketapang District Court No. 198 // Pid.B / 2015 / PN Ktp.Undang Law No. 6 of 2014 on the village of Desa GOI require to carry out financial reporting and governance transparency akuntabilitas.Dengan the enactment of Law No. 6 of 2014 on village that the village has specialty for each village will get funding from the central government through the state budget of approximately 1 billion per year as well as the village fund allocation provision in the Act the laws of at least 10% (ten percent) of the balance funds received by District / Municipal Budget Revenue and Expenditure after deduction of Special Allocation fund. Lack of effective guidance system in the form of assistance from the government district and the district government in the implementation of the Transparency and Accountability Planning and Budget Usage Village Government in the village of Kuala Reject Northern District of Matan Hilir Regency Ketapang.Rendahnya competence and education levels from local government which is spearheading the implementation of the Transparency and Accountability Planning and Budget Usage Village Government in the village of Kuala Reject Matan Hilir Subdistrict North Ketapang.Keywords: Transparency, Accountability, Planning, Budget Usage, Village Government.ABSTRAKTesis ini membahas transparansi dan akuntabilitas perencanaan dan penggunaan anggaran pemerintahan desa sebagai salah satu upaya mencegah terjadinya penyelewengan anggaran pendapatan dan belanja desa. Dari hasil penelitian diperoleh kesimpulan, bahwa Penerapan Kebijakan Kepala Desa dalam Pengelolaan Administrasi Keuangan Desa Kuala Tolak Kecamatan Matan Hilir Utara Kabupaten Ketapang belum sepenuhnya melaksanakan penerapan Transparansi Dan Akuntabilitas Perencanaan Dan Penggunaan Anggaran Pemerintahan Desa . Hal ini dapat dibuktikan dengan adanya keterlibatan sdr Jakfar Eks kepala Desa Kuala Tolak ditetapkan sebagai terpidana pada Pengadilan Negeri Ketapang dengan Nomor 198//Pid.