Abstract:
The purpose of this study is to find the effectiveness of village funds management measured by
target, on time, and responsibility of village management funds. This is qualitative study with phenomenology
methods. This study is performed at villages in coastal areas in Riau, in this case were villages in Bengkalis
Regency. The results show that the village fund disbursed by the government to villages has been managed by
almost the village villagers who have not been done by village development. While in the village fund distribution
is still often late, it was due to the limited human resources. All activities funded by the village reported by
village in a form of report the village realization fund. To make this report, the village still assisted by the
accounting supporting (staff from regency). The result of this research is to collect priority of villagers needs
before budgeting process, and training the village staff to be independent in making financial reports
