Untitled

Abstract

The village fund program which began in 2015 was intended by the government to reduce the income gap between rural and urban areas so that it is expected that income distribution will be more even. Village fund management quality can be influenced by several variables, thus the purpose of this study is to analyze: 1) Village fund management quality level in Gianyar Regency; 2) The influence of Tri Hita Karana culture, existence of village facilitators, community participation and education on village fund management quality in Gianyar Regency; 3) The role of the Tri Hita Karana Culture in moderating the influence of community participation on Village fund management quality in Gianyar Regency. Data analysis results show that: 1) Village fund management quality in Gianyar Regency is classified as high in terms of indicators of transparency, accountability, order and discipline in managing village funds; 2) Tri Hita Karana culture, the presence of village facilitators, community participation, and education have a significant positive effect on Village fund management quality in Gianyar Regency, this means that all the variables analyzed are able to increase Village fund management quality by increasing the influencing variables; 3) Tri Hita Karana culture does not significantly moderate the influence of community participation on Village fund management quality in Gianyar.