Abstract
This research aimed to find out factors which affected accountability of village fund allocation management in Bogor district. Population in this research was village heads and village secretaries in Bogor district. The hypotheses were tested using data surveys from 77 respondents. The analysis technique used multiple linear regression. The findings from this research indicated that the competence of village officials affected the accountability of village fund management. Whereas, society participation and supervisors had no effect on accountability in the management of village fund allocations. This research contributed to the use of village fund allocations in the Indonesian village government. The further research should the interview method to dig deeper into the management of village funds. In addition, further research is expected to expand research to not be only focused on villages in Bogor District.
Highlights
Village is an area inhabited by group of people who have government system according to statutory provisions in force
The granting of broad, real and responsible authority in the laws and regulations is the planning of the democratization process in the implementation of village autonomy to assist the central government in conducting government in villages with a heavy emphasis on district/city governments
(Permendagri No 20 2018) states that village fund management conduced by village officials is expected to be able to realize community development and increase village development
Summary
Village is an area inhabited by group of people who have government system according to statutory provisions in force. On January 15th, 2014 the government enacted Law (UU) No 6 Year 2014 concerning villages. It states that villages has their rights in regulating and managing the interests of local communities and playing a role in realizing the ideals of independence. The granting of broad, real and responsible authority in the laws and regulations is the planning of the democratization process in the implementation of village autonomy to assist the central government in conducting government in villages with a heavy emphasis on district/city governments. (Permendagri No 20 2018) states that village fund management conduced by village officials is expected to be able to realize community development and increase village development
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