PERCEPTION OF VILLAGE MANAGEMENT OFFICE-HOLDERS ON VILLAGE FUND MANAGEMENT ASPECTS: A RESEARCH IN SLEMAN REGENCY 2016

Village has currently become one of the focuses of government policy, as proved by the enactment of Law No. 6 of 2014 on Village. As a consequence of the implementation of Village Law, all villages must now be able to manage finances independently despite there are still many challenges to face such as the lack of administrative capacity, the lack of experience in financial management, low accountability, and low supervision. Another challenge is the difference in village-level perception of village fund. This research was designed to show that there is a general perception of the management of village fund which includes planning, budgeting, implementing, reporting, and accountability by village officials. However, the results of this study suggest that there were differences in perceptions of village Management Office-holders. Keywords: Village Fund, Management Aspect, Perception