Competence of Village Officials in Managing Village Funds in Telaga Sub-District, Gorontalo District, Indonesia

Purpose of the Study: This study aims to analyze the competence of village officials in managing Village Funds in Telaga District, Gorontalo Regency. The main focus of this study is to understand the level of knowledge, skills, and factors that influence the effectiveness of village fund management.

Methods: This study uses a qualitative approach with a descriptive analysis method. Data was collected through observation, in-depth interviews, and documentation with key informants consisting of village heads, village officials, and beneficiaries of Village Funds in three villages, namely Pilohayanga, Pilohayanga Barat, and Dulohupa. Data analysis was carried out using Miles and Huberman's interactive technique, including data collection, reduction, presentation, and conclusion.

Results: The results show that village officials with relevant educational backgrounds and higher levels of training tend to be better able to manage funds effectively. The study also found that the competence of village officials has an important influence on managing village funds. Village officials in Pilohayanga Village better understand village financial regulations than village officials in West Pilohayanga Village and Dulohupa Village. The main factors influencing the competence of village officials include the level of education, work experience, and the availability of training and technical guidance. The use of technology in village financial management is still limited.

Conclusion: The competence of village officials plays an important role in the effective management of Village Funds. Therefore, capacity building through continuous training and support from central and local governments is essential to ensure transparency and accountability in village financial management.