Analysis of Post Village Funds Distribution: Empirical Study on Nagari VII Koto Talago, Guguak District, District 50 Cities

摘要

This study aims to determine the process of village fund management, especially regarding Post-Village Fund Distribution in Nagari VII Koto Talago, Guguak District, 50 Kota District, West Sumatra Province. Qualitative research methods are used by interpreting data interpretatively (qualitative interpretive analysis techniques). Data collection techniques are carried out by observation, interviews, and documentation. The results of the study show: (1) Administration carried out by the treasurer in the form of receipts and expenditures which are recorded in general cash books, bank books, income details books, and financing detail books that are equipped with receipts. (2) Reporting and Accountability that are late in submission (3) Assessment of the Benefits of Village Funds for Community Welfare is still not effective because of programs that have not run well such as nagari-owned business entities. A good internal control system is needed and every economic event must be equipped with evidence.