The Effectiveness of Village Funds Financial Management in Siabu and Bukit Malintang Sub-District Regency of Mandailing Natal

This research was conducted to determine and analyze the effectiveness of financial management of village funds in Siabu District and Bukit Malintang District, Mandailing Natal Regency. Apart from that, it aims to determine the financial effectiveness of village funds in Siabu District and Bukit Malintang District, Mandailing Natal Regency, as well as to determine the impact of the use of village funds on community welfare in Siabu District and Bukit Malintang District, Mandailing Natal Regency. The method used by the author in analyzing the research results in this paper uses a mixed method. The data used in this research are primary data and secondary data. The research results show that the process of preparing and determining the Village Fund financial management plan in Bukit Malintang District has been carried out and refers to Mandailing Natal Regent Regulation Number 4 of 2021 with the largest budget absorption focused on the Direct Cash Assistance (BLT) program. The effectiveness of Village Fund budget absorption obtained from the results of this research shows the level of achievement of very effective financial performance or that all Village Funds that have been budgeted by the government have been spent entirely by the Village Government. Based on research and discussions conducted using statistical tests and surveys, it can be concluded that there are differences in people's consumption patterns in Siabu District and Bukit Malintang District before and after receiving BLT. Keywords: Village Funds, Effectiveness, Budget Realization,Financial Management.