Village-Allocated Fund Management Year 2015 – 2016 (Study Of Policy Implementation Of Malang Regency Regulation About Guidelines Of Village-Allocated Fund Implementation In Panggungrejo Village, Kepanjen Sub-District, Malang Regency)

The enactment of Law Number 6 Year 2014 about Village is as the reinforcement village autonomy to implement the village construction, community education and empowerment based on their community initiative that surely needs financing. The one of village financial source is Village-Allocated Fund that already implemented in Malang Regency. The village government that has enough competency to manage village finance is Panggungrejo Village even though the government still encounter the social jealousy. In the other hand, the Village-Allocated Fund management should suitable with the regulation set up by the law and it can be contributed to the realization of good governance principles which are participation, transparency, accountability as well as effectiveness and efficiency. This research used descriptive qualitative research to know, describe and analyze the Village-Allocated Fund management in 2015-2016 in Panggungrejo Village. Technique of data collection conducted in this research are observation, interview and documentation. The source of data in this research are from 11 informants as the primary data as well as the various document and regulations as the secondary data. Then, the data analysis method used interactive model by Miles, Huberman and Saldana (2014) which conducted starting from data collection, data condensation, data display and drawing or verifying conclusion. The research results showed that: 1) Panggungrejo Village government implemented the Village-Allocated Fund 2015-2016 in accordance with the law, consist of: planning, implementing, administering, reporting and accountability; 2) Village-Allocated Fund management 2015-2016 in Panggungrejo Village has contributed to the realization of good governance principles which are: participation, transparency, accountability as well as effectiveness, efficiency, economic (value for money), although there are weaknesses namely: there are no announcement boards in each activity implementation locations as the community demand and the lack of courage by the community to deliver their aspirations directly to the village government due to the shyly culture; 3) The supporting factors are: leader competency in Panggungrejo Village government, the effectiveness of Village Consultative Body performance, communication among stakeholders and community support, then, inhibiting factors are the activity implementation is not yet optimal, village community culture and the government has not implemented the performance-based budgeting. Finally, the suggestions are: provide announcement boards in each locations to optimally the transparency or pamphlet in the strategic locations; Village Consultative Body should provide the understanding to encourage the social maturity; and fixed the target achievement in each village activity program to implement the performance-based budgeting