Abstract
This study aims to test and analyze the effect of regulation, supervision system, village heads and village assistant on the performance of Village Fund Management in Bogor Regency. The sample consists of 51 respondents using purposive sampling technique, which consist of village officials (village head, village secretary, section head/head of affairs), village communities, village assistant, and local government representatives who handle village coaching and supervision in Bogor Regency. Data were analyzed using Likert scale instrument and multiple linear regression. The results showed that all the independent variables (regulation, supervision system, village head dan the village facilitator) have a siginificant effects on the success of Village Fund management if tested simultaneously (F test), but only the regulation variable had a significant effect on the management of Village Fund in Bogor Regency if a partial test was carried out (t test). The adjusted R-square value is 0,442 or 44,2% which means 44,2% of the success variable of Village Fund management can be explained by the four independent variables (regulation, supervision system, village head dan the village facilitator), while the remaining 55,8% explained by other independent variables outside the model in this study. 
Highlights
This study aims to test and analyze the effect of regulation, supervision system, village heads and village assistant on the performance of Village Fund Management in Bogor Regency
The results showed that all the independent variables (regulation, supervision system, village head dan the village facilitator) have a significant effects on the success of Village Fund management if tested simultaneously (F test), but only the regulation variable had a significant effect on the management of Village Fund in Bogor Regency if a partial test was carried out (t test)
Pengawasan Dana desa dalam Sistem Ketatanegaraan Indonesia
Summary
Melihat besarnya dana desa yang harus dikelola oleh Kabupaten Bogor, maka perlu dilakukan identifikasi pengaruh faktor-faktor pendukung kinerja pengelolaan dana desa pada Kabupaten Bogor berdasarkan dua dimensi sistem dan sumber daya manusia, sehingga tujuan spesifik dari penelitian ini adalah untuk menguji dan menganalisis pengaruh dari regulasi, sistem pengawasan, kepala desa serta pendamping desa terhadap kinerja pengelolaan dana desa di Kabupaten Bogor
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