Analysis of Village Fund Management Performance in Baumata Barat Village, Kupang Regency

The purpose of this study was to determine the process of planning, implementation, administration, reporting and accountability in managing village funds in the village of West Baumata. Data collection methods used are documentation and interviews. Sources of data in this study are primary and secondary data. The data analysis used is descriptive qualitative. Based on the results of the analysis that planning in the management of village funds has been carried out the process of determining the planning is in accordance with the Minister of Home Affairs No. 113 of 2014. The implementation process in managing village funds is in accordance with Permendagri No. 113 of 2014. For the administrative process in the management and village, it is not in accordance with the Minister of Home Affairs No. 113 of 2014 where the West Baumata village treasurer is late in recording receipts and expenditures. And the reporting process in managing village funds is also not in accordance with Permendagri No. 113 of 2014 due to delays in preparing reports on the implementation of activities so that they cannot be reported according to a predetermined schedule. The accountability process in managing village funds is in accordance with Permendagri No. 113 of 2014 where the West Baumata village government provides accountability information to the community through billboards, making it easier for the community to know the existing accountability reports