Main Article Content
Village Fund Allocation is one form of financial relations between levels of government ie financial relations between levels of government is the financial relationship between the district government with the village government denagn aim for improving aspects of development both physical and non physical infrastructure in order to encourage the level of community participation for empowerment and improvement level his life.The funds should be used and allocated accordingly in accordance with applicable laws and regulations established by the Indonesian government. However, there are still many traditions of the government to misuse funds by allocating funds improperly, minimizing the targeted budget and even cutting the budgeted funds and impacting the achievement of the objectives of the Village Fund Allocation.The purpose of this research is (1) to analyze the factors influencing the determination of budget allocation of village funds (ADD) in Kab. Banyuasin (2) to understand the readiness of the village government in the self-management of the Village Fund Allocation. This research uses qualitative research methods with descriptive analysis using data collection method with study of documentation in the form of secondary data of Branch Kab. Banyuasin No. 1 and No. 2 of 2016 on the Procedures for Distribution and Stipulation of Village Funds For each Village in Banyuasin District FY 2016.The results showed that the determination of budget allocation of village funds (ADD) Kab. Banyuasin is structured based on several factors such as: (1) The Value of Village Fund Allocation is affected by 2 factors (2) The basic use of the PMK legal reference. 49 (PMK.07 / 2016) on Procedures for Appropriation, Distribution, Use, Monitoring and Evaluation of Village Funds, (3) Broadly speaking, villages have followed the rules of village legislation (4) The Government should conduct inspection and monitoring and evaluation in the implementation of Accountability and Transparency of village financial management and minimize the occurrence of ADD corruption in village government.