JURNAL JURISPRUDENCE Vol. 11, No. 2, 2021, pp.267-281 p-ISSN: 1829-5045 ; e-ISSN : 2549-5615 Website: http://journals.ums.ac.id/index.php/jurisprudence 267 Legal Accountability of Recording Transparency in Village Fund Financial Reporting Atrya Yusnidhar Universitas Muhammadiyah Surakarta atrya_yaya@yahoo.com Harun Universitas Muhammadiyah Surakarta Harun.dr@gmail.com Aidul Fitriciada Azhari Universitas Muhammadiyah Surakarta Aidul.F.Azhari@ums.ac.id DOI: 10.23917/jurisprudence.v11i2. 16384 Submission Track: Received: 23 November 2021 Final Revision: 26 Januari 2022 Available online: 24 Maret 2022 Corresponding Author: Atrya Yusnidhar atrya_yaya@yaho o.com ABSTRACT Objective: This article aims to find out the legal accountability of recording transparency in village fund reporting, especially in Gatak Village and Krecek Village, Delanggu District, Klaten Regency, knowing what obstacles are hamper to realizing transparency in recording and reporting village funds. Method: This type of research is empirical or sociological research. Empirical research is a type of research that is used to solve problems by examining secondary data first and then proceeding with conducting primary data research in the field and the application of law in society. The writing method used in this research is descriptive research. Findings: Transparency of Recording and Reporting of Village Funds of Gatak and Krecek Villages, to realize good governance, this has been proven by the accountability reports and the results of interviews that have been carried out by the authors in accordance with existing mechanisms based on Law No. 6 of 2014 concerning Villages, and Minister of Home Affairs number 113 of 2014. About Guidelines for Regional Financial Management. From the interviews, it was found that there were weaknesses in terms of delays in funds coming down from the center, and this would also result in a delay in activities along