Özet:

Abstract This study aims to determine the appropriateness of village funds management and reporting budgets in Simeulue Regency based on the Regulation of the Ministry of Home Affairs Number 20 of 2018 and the Regulation of Simelue Regent Number 78 of 2018 concerning village fund management. This research is a study in all villages in Simeulue District in 138 villages. Data collection from this study was interviews and observations of 138 villages as the object of this research. Respondents in this research consist of two people in each village, with a total of 276 respondents. A qualitative descriptive was employed as the analysis method. Data were collected from interviews, observations and documentation. The results showed that the stages of village fund management in Simeulue Regency were following the mandate instructed by the Permendagri and the 2018 Simeulue regent regulation. Regarding managing the village fund budget, reporting, and accountability, there were still two villages, namely Lhok Makmur and Sembilan Villages, whose budgets still needed to be in order, resulting in reporting and accountability delays. Such conditions are caused by a lack of ability of the financial coordinator since the treasurer has newly served in that position. The implications of the findings are expected to be the basis for policymakers to manage village funds in the future.

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