The study was conducted in order to know how the application of the principle of transparent, participatory, accountable, orderly and budget discipline in the management of the Village Fund Allocation (ADD) in the village of District Simanindo Samosir Regency. This research is expected to be useful for the government at the village, district and county in order how the conditions of application of the principle management of ADD that happened.
This research was conducted in three villages Simanindo District. The three villages were taken as samples by using purposive sampling technique with two criteria, namely the number of people (many, medium, and a bit) and the main income of the villagers (tourism, agriculture, and the capital district). Respondents were Village Government Officials, Body of Village Council, Tim Implementing Activity, the District Assistance team and Community Leaders. This research was Conducted in-depth interviews with direct observations on the implementation of ADD.
The results of this study indicate that for the planning and budgeting, implementation, administration and reporting and accountability activities of ADD the principle of transparent, participatory been run well, while the principle of accountability, and discipline the budget has been implemented well, although not perfect. The main obstacle in the application of the principle of accountability, and discipline the budget is the limited ability and knowledge implementation team, as well as the village treasurer in doing so orderly administration still needed guidance and assistance from the local government on an ongoing basis.