ABSTRACT
This study aims to provide a conceptual study of village fund management issues to create good governance, to examine factors influencing such management, and to present a discussion of its relevance to accounting, policy-making, and theories for future research. This is a conceptual paper that discusses issues concerning village fund management in Indonesia. Previous theoretical studies have shown that effective village fund management can be influenced by community participation, the competence of village officials, and internal control by the village government. From theoretical discussions and previous research, a tentative conclusion was obtained that factors of community participation, village official’s competence, and internal control by the village government influenced the effective management of village funds.
