This study aimed to identify the model of accountability in the planning of the village fund allocation based on local wisdom that many applied in Indonesia. This study used a qualitative research method with phenomenological approach. Location survey respondents consisted of Banyuwangi with village officials, community leaders, representatives of the village. As an egalitarian and open community to change osing community also has its own pattern in the process of accountability. The culture of "tilik dusun" (hamlet visit) in the planning process can increase the community participation in planning and aspiration.
Keywords: Accountability, Village Government, osing, Village fund allocation (ADD), Planning
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