“…Data on the use of village funds as released by the Anti Corruption Committee (ACC) data on corruption case handling based on the transfer of cases from the prosecutor's office to the district court, one of the most highlighted cases is the misuse of village funds as many as 22 cases as of 13 December 2018. irregularities in the misuse of the village fund budget because previously the village government had never managed large amounts of money (Ibrahim, 2019;Sulila, 2020;Zulkifli et al, 2018), suddenly asked to manage billions of money into a breath of fresh air that can manage it by the mandate of the law, but on the other hand, for village governments that cannot be responsible, the occurrence of corruption in village funds is possible does not mean taking state money intentionally but it could be due to careless use or administrative errors in accountability resulting in a finding of budget misuse (Mauro, 1998;Persson et al, 2013;Tanzi, 1998;Treisman, 2000).…”