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The purpose of this study is to measure the Influence of Village Fund Allocation and Village Original Income on Village Expenditure in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency. This study uses a quantitative approach with a survey method and multiple linear regression techniques. All samples in this study were 30 people taken from village officials, BPD, BUMDes and the Community in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency. The results of the study indicate that the allocation of Village Funds and Village Original Income of this study indicate that the allocation of village funds and village original income have a simultaneous effect on village expenditure in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency. The contribution of the allocation of village funds and village original income to explain village expenditure is 0.467, which means that the allocation of village funds and village original income contribute 46.7% to village expenditure. The hypothesis can be stated as simultaneously accepted, where the allocation of village funds and village original income together have a positive and significant effect on village expenditure. The less than optimal contribution shows that there are still many other variables that influence village spending in Lompotoo Village, Suwawa Tengah District, Bone Bolango Regency, besides village fund allocation and original village income.

This study aims to examine the influence of accountability in village fund allocation, transparency in village governance, and community participation on village development in Jati Kesuma Village, Namorambe Subdistrict, Deli Serdang Regency. The research employed a quantitative approach with a total of 90 respondents selected through purposive sampling. Data were collected using questionnaires and analyzed using multiple linear regression. The results indicate that all three independent variables—accountability, transparency, and community participation—have a positive and significant effect on village development, both partially and simultaneously. Among them, community participation was found to have the most substantial contribution. These findings highlight the importance of good governance practices in village financial management, particularly in promoting participatory development and transparency to enhance sustainable rural development.    

This research aims to analyze the influence of accountability and transparency on the management of village fund allocation in Gera Village, Mego District. This type of research is quantitative research with an associative approach. The sampling technique used a saturated sample where the entire population in this study was sampled and questionnaires were distributed to 32 respondents. Data analysis used multiple linear regression using the Statistical Package for the Social Sciences (SPSS) version 26. The results of this study show that partial accountability has no effect on the management of village fund allocations, while partial transparency has an effect on the management of village fund allocations, apart from simultaneous accountability. and transparency influences the management of village fund allocation.

Village fund allocations are funds sourced from the APBN for villages which are transferred through the district/city APBD which are used to finance government administration, implementation of development and community empowerment. This research aims to determine the management of village fund allocations in efforts to empower and welfare the community in Perk. Pulahan village based on Government Regulation No.6, 2014. The data analysis technique used in this research is descriptive using qualitative analysis methods. The results of this research show that overall village fund management has been carried out well, but the lack of community participation in this matter means that management is not optimal. Communities are needed to build villages together, because communities have a huge influence on the success of development and the growth of quality communities.

This study aims to analyze the management of village fund allocation in village development and identify factors that encourage and hinder its implementation. The research method used is a qualitative descriptive approach, with a case study conducted in Minta Kasih Village located in Salapian District, Langkat Regency. In this study, researchers analyzed the implementation of village fund allocation and its impact on village community empowerment. The research approach includes interviews, observations and document analysis to obtain information on the use of village fund allocation. The results showed several obstacles in accountability for village fund allocation, especially related to reporting and monitoring. In addition, there are gaps in community accessibility and understanding of village fund allocation programs that have the potential to affect the effectiveness of village development. From the results of the study, it is known that the factors that support the implementation of village fund allocation in the development of Minta Kasih Village are community support in infrastructure development, education, health, and the development of micro and small enterprises in the village. However, inhibiting factors include the government's inability to optimize budget use and delays in preparing village fund allocation accountability reports (ADD).