The aim is to see the Village Fund Allocation Management in Lawang AgungVillage Rupit District, North Musi Rawas Regency. This research included qualitativeresearch. The operational variable of this research was the Management of Village FundAllocation with Indicators for planning, implementation, administration, reporting, andaccountability. Secondary data in the form of agency profiles and Village Fund Allocationdocuments. The data analysis technique used is qualitative descriptive analysis. The resultsshowed that the Village Fund Allocation Management planning stage in the Lawang Agungvillage is not yet fully the community’s expected needs at that time. The implementation phaseof the Village Fund Allocation, there was a delay of more than one week even though theworking time was only 5 days in preparing several documents. So that it made delays inadministration, reporting, and accountability. The Village Fund Allocation Administrationstage, due to the delay in reporting form activities in the field, had an impact on delays inclosing the books which result in late submission of accountability reports to the Village Head,and it had an impact on the delay in reporting to the District and District. The Village VillageFund Allocation reporting stage, the reporting stage also occurs due to delays due to delays inthe implementation phase so that the impacts on delay in the administration and reportingdelays on the District and District parties. For the accountability phase of the Village FundAllocation, it was timely that the accountability report was made and reported monthly, 31December. But the accountability report of the village government was not informed to thecommunity. Therefore it had been no direct accountability to the community with themanagement of the Village Fund Allocation in Desa Lawang Agung, Rupit District, NorthMusi Rawas Regency.

The purpose of this study was to determine the financial performance of the Department of Village Community Empowerment, Women's Empowerment and Child Protection, North Musi Rawas Regency. The data collection method that the author uses in this study is a method of collecting documentation data while the technical data analysis that will be used by the author is descriptive analysis, data analysis by explaining theories related to Financial Performance Analysis at the Village Community Empowerment Service, Women's Empowerment and Child Protection in North Musi Rawas Regency Fiscal Year 2016-. Based on the results of the research, the financial performance of the Village Community Empowerment, Women's Empowerment and Child Protection Office of North Musi Rawas Regency seen from the analysis of spending variance in 2016-2019 in general can be said to be good. This is indicated by the average realization target of 81.06%, and indicated by the absence of expenditure realization that exceeds the budget in each fiscal year and has made efficiency or budget savings