As an implementation of decentralized development, village financial management (VFM) is a financing model in a way to closer the needs of development at the village level. Theoretically, the successful objectives achievement of this authority delegation is if VFM can be done efficiently and effectively. This study aimed to analyze these efficiency and effectiveness of VFM and analyze factors inhibiting. The results showed that 1) VFM in Asahan district has not implemented both efficiently and effectively that shown from the weak implementation of both good governance principles and continuous improvement and, 2) Factors inhibiting the efficiency and effectiveness of VFM are, (i) lack of musrenbang transparency specifically the quality of information, access to information, the transparency mechanism of information and the level of information disclosure, (ii) lack of budgeting transparency, in particular the level of information disclosure, access to information and quality of information, (iii) lack of supervision transparency in particular the level of transparency, information quality and information access, (iv) the weak of oversight participation, especially the satisfaction level of participation and involve the community, and (v) lack of monitoring accountability in particular public complaints mechanism, access to the audit report and the responsibility structure.
AbstrakPenelitian ini menekankan pentingnya ekonomi sosial sebagai penggerak pembangunan lokal. Ekonomi sosial lebih mementingkan pengentasan kemiskinan yang menlanda di pedesaan yang kaya sumberdaya alam. Penelitian ini membahas nilai sosial, kelembagaan sosial, kewirausahaan sosial, dan modal sosial. Penelitian ini menggunakan metode kualitatif, dimana penelitian ini dilakukan di desa Sei Lendir Kabupaten Asahan. Objek penelitian ini adalah petani kelapa dan keluarganya, pengusaha kopra basah, pengrajin kopra basah. Hasil penelitian ini menunjukkan bahwa di desa Sei Lendir sudah berjalan ekonomi sosial yang digerakkan pengusaha kopra basah dengan membentuk kelembagaan informal. Usaha kopra basah ini menjadi salaah usaha mikro yang berkembang dan membuka lapangan kerja baru bagi penduduk sekitar. Hubungan kerja antara pengusaha, petani dan pengrajin kopra basah menciptakan modal sosial berupa adanya kepercayaan, jaringan dan norma. Namun, sayangnya hubungan tersebut hanya menguntungkan sebelah pihak. Oleh karen itu, dibutuhkan kelembagaan ekonomi sosial yang formal untuk membantu para petani dan keluarganya agar dapat hidup sejahtera.Kata Kunci: ekonomi sosial,pembangunan lokal, nilai tambah, kewirausahaan sosial, kelembagaan sosial, modal sosial
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