Analysis of Behavioral Aspects in the Village Fund Budgeting Process in North Pinabetengan Village, West Tompaso District

The management of village funds is not only determined by technical aspects, but also greatly influenced by the behavior of village officials and community participation. This study aims to analyze behavioral aspects in the village fund budgeting process in North Pinabetengan Village, West Tompaso District. The focus of the research includes three important stages, namely goal setting, implementation, and control and evaluation. This research uses a qualitative approach with interview and documentation techniques. The results of the study show that active community participation through village deliberations and the commitment of village officials play a major role in the success of budget management. However, the lack of communication and public understanding of budget procedures is still the main obstacle. Understanding behavioral aspects at each stage of budgeting is expected to increase transparency, accountability, and effectiveness of village fund management.