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All Journal Indonesian Journal of Applied Accounting and Finance
Noverita Lamo
Politeknik Negeri Banjarmasin
Economics, Econometrics & Finance

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Effectiveness of Village Fund Allocation Management (Add) in Loce Village, East Sahu District, West Halmahera Regency in 2017-2020 Noverita Lamo; Hikmahwati hikmahwati; Julkawait
Indonesian Journal of Applied Accounting and Finance Vol. 2 No. 2 (2022): December
Publisher : P3M Politeknik Negeri Banjarmasin

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Abstract

The research was conducted in Loce Village, East Sahu District, West Halmahera Regency which in its administration received funds from the government, especially the Village Fund Allocation (ADD), as regulated in Domestic Government Regulation Number 20 of 2018 concerning village financial management, village finances are managed based on the principle of transparency, participatory accountability and carried out in an orderly and budgetary discipline. This study aims to determine the effectiveness of the management of Village Fund Allocation (ADD) in Loce Village, East Sahu District, West Halmahera Regency in 2017-2020. The type of research used is qualitative research with a descriptive approach with data collection methods through interviews and documentation. The results show that the village financial management of the Loce Government has implemented management activities, namely planning, implementation, administration, reporting, and accountability activities based on the guidelines for the Minister of Home Affairs Regulation Number 20 of 2018. The level of effectiveness of the overall management of village fund allocations in 2017-2020, there are in the effective category. The effectiveness level in 2017 and 2018 was 100%, in 2019 the effectiveness rate was 93%, and in 2020 the effectiveness was 99%.
Co-Authors Julkawait