MANAGEMENT CONTROL SYSTEMSPECIAL FINANCIAL AID 1 BILLION 1 VILLAGE GOVERNMENT OF EAST LUWU DISTRICT

Abstract

This study aims to determine the application of the management control system, distribution procedures and performance of the management control system for the Special Assistance 1 billion 1 village government of East Luwu district. This study was analyzed according to a qualitative descriptive approach by triangulating data sources, methods and time. The total number of informants is 5 people. The results showed that the management control system for the 1 billion Special Financial Assistance program for 1 village in East Luwu district was good and in accordance with the rules. Factors influencing the BKK program control system include supporting and inhibiting factors. The supporting factors are community participation in the Village Government, adequate facilities and infrastructure, and the quality of human resources, namely village officials who have the skills and loyalty to the tasks they carry out. While the inhibiting factors are the low synchronization between planning at the village and sub-district levels and the lack of socialization intensity.