The Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia said that there were approximately Rp. 160 billion in the distribution of the first phase of the 2017 fiscal year which was not absorbed from a total of Rp. 36 Trillion or around 60% of the total village budget funds sourced from the State Budget. The results of the evaluation of village fund disbursement by the Ministry of Finance conveyed that the late distribution of village funds from the RKUN to RKUD beyond semester 1 (one) had narrowed the time of absorption / use / implementation of the budget by the village government. The Desa (village) government in Banda Aceh has a record of the delay in the distribution of village funds and the Gompong Fund Allocation from the Regional General Cash Account (RKUD) to the Cash Desa Account (RKD / RKG) from 2015 to 2017 as reported by a number of print media and electronic.In the Guidelines for Guidance and Village Financial Management Consultation issued by the Financial and Development Supervisory Board of the Republic of Indonesia in 2015, it was stated that the human resources factor was one of the important factors in managing village finance, especially in terms of implementing the village budget. According to Minister of Home Affairs Regulation No. 113 of 2014, Village Financial Management is the whole of activities covering planning, implementation, administration, reporting and accountability of village finance. Budget absorption / realization is the result of budget execution. A number of studies on the absorption of village budgets found that several other variables also influenced the absorption of village budgets such as the procurement of goods and services and supervision. Absorption of the desa budget is measured through the suitability of the process of implementing the village budget with the applicable regulations. The study was conducted in 40 (Forty) Desa in Banda Aceh City with a total of 278 respondents w