THE MANAGEMENT OF THE VILLAGE FUND: BETWEEN RULES AND IMPLEMENTATION(CASE STUDI IN DESA LESTARI INDAH- SIMALUNGUN REGENCY, NORTH SUMATERA PROVINCE)

This study aims to find out how the implementation of village fund management based on Permendagri No. 113/2014 on Village Fund Management. This research using primary data and secondary data, the technique of data collection is done by using interview technique, observation and documentation. Data analyzed using comparative description analysis. The results of the study found 1) Nagori Lestari Indah as a whole has performed its function in accordance with Law Number 6 Year 2014 on Village. 2) Management of village fund is in accordance with Permendagri mandate No. 113/2014 on Village Fund Management. The incompatibilities are in relation to the reporting of village fund reporting information to the community, where Nagori Lestari Indah does not publish accountability through bulletin boards, community radio or other communications media, but rather. Nagori Lestari Indah in conveying responsibility only summons Gamot to 6 (six) huta through a meeting invitation in Nagori hall. Mismatch is also found in the preparation of the RPJM, in which Nagori Lestari Indah has just drafted the RPJM in 2017 for the budget period of 2018.