Village fund management to attain a village development strategy and policy orientation in Watopute, Muna

The research confers an analysis of fund village management to attain village development strategy and policy orientation in Watopute, Muna. Data collection techniques were observation, interview, and documentation study. The data analysis technique was descriptive-qualitative. Data gathered from interviewing informants were examined and connected to documentation and observation-based evidence until we acquired the information leading us to the research objective. The results demonstrated that village fund management, covering the activities of planning, budgeting, administrating, reporting, and monitoring, had been carried out by the Matarawa village government. The Matarawa village government had technically complied with Permendagri Number 20/2018, that (1) Village fund management plan is included in the APBDesa and (2) APBDesa planning shall accord with RKPDesa of the year concerned. The APBDesa plan indicated the compliance. Accordingly, financial management implementation in Matarawa had technically adhered to Permendagri Number 20/2018. It was attested to by village financial management through the village cash account disbursed through checks.