• Tohirin Widyaiswara Ahli Madya pada Badan Pendidikan dan Pelatihan Keuangan, Kementerian Keuangan


Village Fund, Distribution Requirement, qualitative, distribution factors


This study aims to find out the factors that affect the smooth distribution of Village Funds from the State General Treasury Account to the Village Treasury Account; and to find out the obstacles to the distribution of Village Funds and the policy evaluation of the Regent, Head of DPMD and BPKAD to the Village Fund policy. Data were collected through interviews and focus group discussions with key informants from KPPN Madiun , DPMD Madiun , BPKAD Madiun , KPPN Malang, DPMD Malang, BPKAD Malang, Directorate of General Transfer Funds, Directorate General of Fiscal Balance, Ministry of Finance. The information comes from the level of the Regent, Vice-Regent, Head of Office, Head of Division, Head of Section, staff, and village assistants. In addition, the data were also obtained from other related documents. The data analysis was performed qualitatively with processing stages in the form of transcription, reduction, categorization, and interpretation with reference to the research objectives. The results indicated that the findings about the affecting factors of the distribution of Village Funds from the State General Treasury Account to the Village Treasury Account are: 1) Leadership in bureaucracy, 2) Interdepartmental communication, 3) Competent human resources, 4) Completeness of Document, 5) Collaborative attitude, 6) Supporting applications and 7) Character of the implementing body. The findings about the obstacles in the distribution of Village Funds from the State General Treasury account to the Village Cash Account are: 1) Dynamic Village Fund regulations, 2) Technical Difficulties in fulfilling the requirements, 3) Problems in communication, 4) Bureaucratic System - Hectic beginning of the year, 5) Changes in the Village RegulationsAPBDes Additional requirements, 6) Additional requirements, 7) Changes in conditions – the occurrence of a pandemic, 8) Human Resources support and 9) Implementation structure.


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How to Cite

Tohirin. (2022). ANALYSIS EFFECTIVENESS VILLAGE FUND DISTRIBUTION FROM THE STATE GENERAL TREASURY ACCOUNT TO VILLAGE CASH ACCOUNT. European Journal of Humanities and Educational Advancements, 3(9), 80-91. Retrieved from