ABSTRAKThe village is the smallest system of government in governance in Indonesia, the villagehas been given the authority and responsibility to regulate and manage its own governmentaffairs, the village fund is given annually by the government which aims to empower thecommunity so that accountability is needed to avoid fraud, the principle of transparency,accountability and Value For Money in Good Governance are very suitable to support theaccountability of these funds. The purpose of this study was to find out how theaccountability of the allocation of village funds in Suka Maju, Tanjung Pura District, withGood Governance Approach. The method used in this research is descriptive qualitative.Data collection was carried out by interviewing and distributing questionnaires to all staffand related sections in Suka Maju Village. The results of this study indicate that there is adiscrepancy in Permendagri No. 37 of 2007 regarding village financial managementguidelines, namely 30% for apparatus and village government operational expenditures,70% for community empowerment costs, while the implementation of good governancewith the principles of transparency, accountability and value for money has been carriedout. well in Suka Maju Village, Tanjung Pura District.Keywords: Good Governance, Village Fund Allocation
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