The purpose of this study is to determine the application of management accounting information in increasing the effectiveness of coastal community empowerment through village funds in Gorontalo Province. This type of qualitative research uses a phenomenological approach. The low use of accounting information in managing village funds has an impact on empowerment aspects for coastal communities in Gorontalo Province. The management of village funds at each stage is not entirely based on management accounting information because the village government does not have real information about the business progress of business actors who have received village fund assistance. Management accounting information is only applied at the planning stage because the village government only knows the number and type of businesses that can be provided assistance, but at a later stage no supervision is carried out until the output and outcome stages of each assistance. the application of management accounting information to the village government has not been maximized because it only focuses on planning, organizing and delivering assistance, but routine monitoring and evaluation is not carried out on the development of community businesses that have received village fund assistance. at each stage starting from planning to the stage of evaluation and performance measurement

Keywords : Accounting, Management, Empowerment, Society, Funds.