Özet:

The Village Funds that has been allocated since 2015 still seems to encounter challenge in management due to inadequate capacity of village government in many regions. In order to overcome this problem, Ministry of Villages, Disadvantaged Regions, and Transmigration of Indonesia has established Village Fund Task Force by sending Village Counselors as an effort to guide all the village chiefs. However, this is still questionable regarding its effectiveness by seeing that the level of corruption in local government are still quite high. Hence, this paper aims to evaluate before and after the existence of Village Counselors in Tangerang District. Villages in this buffer zone for the capital city of Indonesia should have good management system as a benchmark for other villages that are regionally away from the central government. This research uses descriptive method by collecting data and doing observations in several villages in Tangerang District. The authors found that the existence of Village Counselors in Tangerang District can be said to be not yet effective in improving transparency and accountability of Village Funds management. Therefore, it can complicate efforts to eradicate corruption in Indonesia at the local level.

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