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Village-owned enterprises (BUMDes) are very important for the community to develop the village economy, for those villages receive assistance from the district government in the form of village funds that are distributed to BUMDes. There are 133 BUMDes in Barito Kuala Regency, 33 of which are engaged in agriculture. Barito Kuala has agricultural potential with tidal land, so that the existing villages form BUMDes which are engaged in agriculture. Based on this, a study was conducted to determine farmers' perceptions of the allocation of village funds used for the management of BUMDes engaged in agriculture on tidal lands of Barito Kuala Regency, as well as the relationship between farmers' perceptions and the characteristics of the farmers themselves. The analysis carried out is the interval method with categories. The number of samples had taken as many as 60 respondents. The majority of farmer respondents are in the 41-45 year age group, with the highest average education level from junior high school and below, and with the number of members mostly in the number of household members of 2 people, and with the most arable land area of 0,75-1 ha.

The problem of village fund management in 2015 and until 2018, the budget of village funds from the central government to South Sulawesi has reached a total of Rp.5.7 trillion spread over 2,255 villages. With that much budget, it should be a trigger for the performance of village officials to increase development as mandated by Law Number 6 of 2014 concerning Villages (Village Law. But in its development, the abundant village funds were prone to be misused. Based on ICW monitoring since from 2015 to 2018, cases of corruption in village funds have increased from year to year and there have been at least 181 cases of corruption in village funds with 184 suspects of corruption and a loss of Rp. 40.6 billion. Increasing abuse of village funds has also occurred in South Sulawesi, namely 22 cases have been recorded with state losses of 3.4 billion, so it is deemed necessary to take efforts through preemptive and preventive patterns so that misuse of village funds is not repeated in various regions, particularly in Baji Mangngai Village, Mandai District, Maros Regency. we make a legal study, as it is believed that jurisprudence ha dir in an effort to provide legal problem solving.

Corruption in village fund allocation involving village officials has become a grave concern for the government. This condition will undoubtedly reduce the community's welfare, given that village fund allocation is used to satisfy personal gains instead of fulfilling the primary needs of the community. Therefore, this study aims to examine and analyze the effect of village fund allocation on community welfare through village potential. The sample of this study comprises provincial governments using the purposive sampling method, which reports village financial data from 2017 to 2019. The panel data regression method was used in this study to test the hypothesis with the help of Eviews version 11. This study revealed that the allocation of village funds had a positive and significant effect on community welfare. However, village potential cannot strengthen the influence of village fund allocation on community welfare. This study also discovered that the level of community welfare was high due to the village revenue effectiveness. However, no significant difference was found under the category of village spending efficiency on community welfare. In other words, village fund allocation that is spent optimally by the village government for its various strategic programs will positively impact community welfare. This study aims to address the gap found in previous literature by formulating the measurement of the variable allocation of village funds and village potential, which is still limited by using secondary data.

This study focuses on evaluation on Village Fund Allocation through on examining the effect of the Village Fund Allocation on Capital Expenditure, Economic Growth, Poverty, and Social Welfare. Using secondary data and purposive sampling method, this study has 411 districts as the samples with criteria in 2015. This study used Partial Least Square (PLS) to predict relationships between variables. Before doing the analysis of PLS, Klassen typology analysis was conducted. In Klassen typology, the districts in Indonesia were grouped into 4 quadrants, namely quadrant I (developing area), quadrant II (prime area), quadrant III (potential area), and quadrant IV (backward area). PLS test results (using a sample of districts throughout Indonesia) indicate that all hypotheses are not supported. Whereas in the classification of Klassen typology (using samples in each quadrant) only in certain quadrants a hypothesis is supported. This shows that the Village Fund Allocation has not had a significant impact on the economy of the Indonesian people.

This study describes the accountability of the management of village fund allocation (ADD) in the village Budugsidorejo Sumobito District of Jombang in 2015. The aim of this study is to describe and explain the presence or absence of accountability in the management of ADD in 2015. The theory that formed the basis of looking at accountability ADD is Rahardjo Adisasmito concept of accountability by which to see accountability in financial management can be seen from the indicators of financial accountability, accountability benefits and procedural accountability. This study uses qualitative descriptive method and determination of informants by using purposive sampling technique. The results of this study indicate that accountability in the management of ADD are in accordance with the applicable procedures and can be realized because of the internal and external oversight. Given such surveillance raises their awareness that the programs funded from ADD should be accounted for as well as possible.

The purpose of this study is to determine and analyze the effect of Competence and Internal Control System on Village Government Accountability in managing Village Fund Allocation, the extent to which the Application of Competency Factors and Internal Control Systems using the Accountability Framework and to determine the obstacles faced by government officials in increasing Accountability Village Fund Allocation Management (ADD). This study uses explanatory research, the research site is in Sigi Regency with a total sample of 61 samples using random sampling. The analysis technique used is Multiple Linear Regression, hypothesis testing using a significance level of = 0.05 with the help of the SPSS version 16.00 program. Test the validity with the corrected item-total correlation technique with the minimum requirement of r = 0.3. Reliability test using Cronbach Alpha coefficient with coefficient limit > 0.6. The results of the analysis of hypothesis testing indicate that the Apparatus Competence variable has no significant effect on Accountability in ADD Management, while the Internal Control System variable has a positive influence on Accountability in ADD Management.

The purpose of this study is to describe and explain the accountability of the management of village fund allocation In the Punagaya Village, District of Bangkala Regency of Jeneponto. This type of research is quantitative descriptive and sample as many as 40 employees and communities by using a sampling technique that uses totality probability of members of the population. Data collected by using such instruments; Observations, questionnaires and documentation of the respondents. The data were analyzed statistically using the quantitative simple frequency table. Results showed that accountability for the management of the village fund allocation in the village of Punagaya, District of Bangkala, Regency of Jeneponto. Limiting factor accountability village fund allocation skills, desires and level of participation. Planning program ADD (Village Fund Allocation) in the village of Punagaya gradually been implementing the concept of participatory development of rural communities. Tujuan penelitian ini adalah menggambarkan dan menjelaskan akuntabilitas pengelolaan alokasi dana desa Di Desa Punagaya Kecamatan Bangkala Kabupaten Jeneponto. Jenis penelitian adalah kuantitatif dan sampelnya sebanyak 40 orang pegawai dan masyarakat dengan menggunakan teknik probability sampling yang menggunakan kesuluruhan dari anggota populasi. Data dikumpul dengan menggunakan instrument berupa; Observasi, Kuesioner Dan Dokumentasi terhadap responden. Data tersebut dianalis secara statistic deksriptif kuantitatif dengan menggunakan tabel frekuensi secara sederhana. Hasil penelitian menunjukkan adanya akuntablitas pengelolaan alokasi dana desa di Desa Punagaya Di Kecamatan Bangkala Kabupaten Jeneponto. Faktor akuntabilitas alokasi dana desa terbatas pada keterampilan, keinginan dan tingkat partisipasi. Perencanaan program ADD (Alokasi Dana Desa) di Desa Punagaya secara bertahap telah melaksanakan konsep pembangunan partisipatif masyarakat desa.