PRACTICES OF MANAGEMENT OF VILLAGE FUND ALLOCATION (ADD) IN BAKULAN VILLAGE, TEMAYANG DISTRICT, BOJONEGORO REGENCY

Abstract

The background of this research is that the management of Village Fund Allocations in Bakulan Village as a whole has not been carried out optimally due to problems, namely: lack of transparency in managing Village Fund Allocations, lack of reliability of managing agents managing Village Fund Allocations, not implementing community empowerment programs and lack of oversight from Village Consultative Body (BPD). This research method uses descriptive qualitative research methods. Data collection techniques in this study by observation interviews and documentation. Data analysis techniques using data reduction analysis, data presentation, verification. With the validity test using Triangulation. The results of this study showed that there were significant changes before and after the implementation of ADD management procedures according to government accounting standards.