Abstract :

This article examines the management of Village Funds in Beringin Village, Sajad District, Sambas Regency, based on qualitative evaluative research. The study employed a data triangulation approach through questionnaires, in-depth interviews, and documentation studies. The results indicate that Village Fund management in Beringin Village overall runs well, as evidenced by an average questionnaire score of 4.68 (Good category). The planning process is carried out participatively through Musrenbangdes; financial management is conducted in an orderly manner through the Siskeudes application; and transparency is realized through the publication of Village Fund information on village information boards. Document completeness, reaching 11 out of 12 required document types, further reinforces these findings. Nevertheless, one document remains unavailable the goods and services procurement agreement/contract which requires attention going forward.

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Keywords :

Accountability, Community participation, Transparency., Village Financial Management, Village Fund

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