Analysis of Village Fund Budget Management in Tokalimbo Village, Towuti District, East Luwu Regency

Andi Dina Fadlia Mattoreang (Muhammadiyah University of Makassar)
Nur Widya Jabal (Muhammadiyah University of Makassar)
Dian Sasmita (Muhammadiyah University of Makassar)
Asrah Anjani (Muhammadiyah University of Makassar)
Rio Kurniawan (Muhammadiyah University of Makassar)
Putri Amelia Safitri (Muhammadiyah University of Makassar)
Muttiarni (Muhammadiyah University of Makassar)

JEKAMI: Journal of Accounting
Vol. 4 No. 1 (2024): January 2024

This research investigates the management of village fund budgets in Tokalimbo Village, located in Towuti District, East Luwu Regency. To support village development and improve community welfare, it is very important to manage village funds. Qualitative descriptive research was used, with data collection through observation, interviews and documentation. The research results show that village fund management in Tokalimbo Village has been carried out in accordance with established regulations, but there are several obstacles, such as limited apparatus capacity and poor community participation. To overcome this obstacle, capacity building is needed through training and outreach, as well as encouraging communities to participate more actively in planning and implementing village programs. Therefore, it is hoped that village funds will be managed more efficiently and provide the greatest benefits for the people of Tokalimbo Village.