| dc.description.abstract | The allocations of village fund are grants from the central government to village
government. The purpose of giving the village fund allocation is to finance the
implementation of governance and development, social development and
empowerment of rural communities. These funds are managed based on the
principles of transparent, accountable, participatory, in orderly and disciplined
budget. Financial accountability will determine the quality reports village fund
allocation program. In the implementation of the Village Fund Allocation has some
constraints, e.g : unclear regulatory, the low competence of human resources and the
lack of coordination and supervision. The purpose of this study is to provide an
overview phenomena and to solve the problems so the implementation of village
fund allocation is in accordance with the rules and recommendations of previous
studies. The method of this research uses literature study, it is using secondary data
are from of books and articles. The results of the study provide solutions to problems
that occur. So it is realize the financial accountability of the allocation village fund
program. Recommendations are given, among others, to make regulations and
technical guidelines are clear and socializing the program and the benefits of the
village fund allocation. Conducting technical guidance for human resources and
provide mentoring and good supervision. | en_US |
