Village Fund Allocation Management in Kapala Pitu District, North Toraja Regency

Abstract

— Management is an activity carried out by moving people or workers to do a job. Allocation of village funds is part of village finances obtained from regional tax revenue sharing and part of the central and regional financial balancing funds received by districts for villages at least 10% (ten percent). All activities originating from the village fund allocation budget are planned, implemented and evaluated openly by involving all village communities. Administrative accountability in North Toraja district is in the good category. The village, the implementing team or the supervisors carry out their respective duties properly according to administrative procedures. The management of infrastructure for village fund allocation in North Toraja Regency is in the good category. In managing the allocation of village funds in North Toraja, professionalism, effectiveness, and efficiency in administrative activities are good because they are done well according to existing procedures. There is a relationship between administrative accountability and the management of village fund allocation infrastructure in North Toraja Regency. It is known that administrative accountability in the management of village fund allocations has a correlation value of 0.670 from the person correlation sig (1-tailed) value associated with each variable, which means that there is a relationship between variables X and Y.