@thesis{thesis, author={Fitri Anbiawati Purnama}, title ={ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN DANA INFRASTRUKTUR DARI DANA DESA DALAM ANGGARAN PENDAPATAN DAN BELANJA DESA (Studi Kasus pada Desa Bencoy Kecamatan Cireunghas Kabupaten Sukabumi)}, year={2021}, url={https://eprints.ummi.ac.id/1774/}, abstract={This study aims to determine how the management and accountability of infrastructure funds from village funds in the village income and expenditure budget in Bencoy village, Cireunghas district, Sukabumi district. This study uses a descriptive method with a qualitative approach. The author uses data collection techniques through interviews, documentation and observation. Processing data by means of descriptive analysis, namely a technical writing by describing all data obtained through interviews, documentation, and library materials and analyzing it based on written sources. The results of this study indicate that the village of Bencoy, Cirenghas sub-district, Sukabumi district carries out the management and accountability of village funds, especially the infrastructure sector, which always involves the community in the work of village infrastructure development in terms of planning, implementation and supervision. Apart from that, several inhibiting factors were also found in the management of village finances, namely, incompetent human resources, inadequate facilities and infrastructure and delays in disbursing village funds.} }