Village Funds: A Study of Community Village Monitoring Title : Village Funds: A Study of Community Village Monitoring Authors :1. Siti Nuraini12. Dina Heriyati13. Izzato Millati14. Aprilia Dwi Puriyanti15. Ratna Dwi Lestari1 Department : Akuntansi Journal Name : Kinds of Journal : Keywords : village funds; monitoring system; community village ABSTRACT The village fund is one of the national programs to reduce poverty in rural areas, expand job opportunities by creating businesses in Village-Owned Enterprises (BUMDesa) and improving rural infrastructure. Prioritizing community empowerment, village funds are managed directly by the community. This study aims to find out the monitoring system carried out by the community on the implementation of village funds in East Java from 2015 to 2020 before pandemic Covid-19. This study uses qualitative descriptive research with in-depth interviews, observations and literature studies. The location of the sampling is Regency in East Java. and the sample of this study was 12 districts out of a total of 38 cities/districts. The results of this study indicate that from 2015 to 2020 before pandemic Covid-19, financial reports underwent several changes from a manual system to an online integrated financial system, namely using the village financial system (Siskeudes) or SID (village information system), which shows the role of information technology in management transparency. village funds that can be accessed by the community. Assistance in village funds by the sub-district and the Regional Office for Community and Village Empowerment (DPMD). Meanwhile, the evaluation was carried out with a sample of the Regional Inspectorate, the Provincial Audit and Development Agency (BPKP) and the Supreme Audit Agency (BPK). The general public can report misuse of funds or implementation by calling the hotline at the complaint number. Indications of misuse of village funds can be seen from the limited transparency of the use of village funds, protection against non-existent whistle blowers, and a complaint centre that is only owned by the central government. For this reason, a structured policy is needed to monitor the implementation of village funds from the grassroots level or the general public and government. For details : https://www.atlantis-press.com/proceedings/icombest-21/125964947