DETERMINANTS OF VILLAGE FUND ALLOCATION

Abstract

This article aims to investigate the impact of transparency, accountability, and the perfor- mance of village governments on village fund allocation. This study uses multiple regression method with 32 administrators in Trimulyo Village as a sample. This article finds that transparency is an important factor in managing village funds. Transparency can guarantee access for all people to get information about government organizations, namely information about policies, how to make and actualize, and the results achieved. In addition, the village officials are advised to submit in detail the devel- opment of village fund allocations to the community to obtain optimal results.