Implementation of Village Fund Management

Abstract

The purpose of This study is to find out how the implementation of village fund management as well as supporting factors and inhibiting factors in the management of village funds in three villages in Soreang Sub-District, Bandung Regency. This research was conducted in Panyirapan Village, Sukanagara Village, and Soreang Village in Soreang Sub-District, Bandung Regency. The method used in this research is a qualitative method with interview approach and observation with the responder, that is Head of Village, Village Secretary, Village Treasurer, and Village Consultative Body (BPD). Data analysis is done by data reduction then presents the data and draw conclusions on the data obtained according to the method of data analysis for qualitative research. The results of this study indicate that the implementation of fund management from planning, implementation, administration, reporting, and accountability of the three villages are appropriate with the Regulation of the Minister of Home Affairs Number 113 the Year 2014 concerning Village Financial Management, but in terms of administration for the Panyirapan Village has not been in accordance with regulation, then for reporting the three villages have not been able to report to the regency in a timely manner based on regulations. For most supporting factors in the three villages of human resource training for the village government, understanding in running the Village Financial System application and for the three villages as a whole is still the lack of workers in the field during development activities and the lack of human resources in administration and regulation.

Determinants of Village Fund Allocation

“…The competence of the human resources as the administrators of the organization often still becomes the main problem (Baut, Raar, & Azim, 2016;Hay & Martin, 2014;Siriwardhane & Taylor, 2017;Srirejeki, 2015). The level of understanding and technical capabilities of village officials is still not sufficient (Asrori, 2014;Boonperm, Haughton, & Khandker, 2013;Haughton, Khandker, & Rukumnuaykit, 2014;Nurhakim & Yudianto, 2018).…”

Pengelolaan Dana Desa dalam Upaya Terwujudnya Good Village Governance (Studi Kasus di Desa Kelet, Kecamatan Keling, Kabupaten Jepara)

“…Berbeda dengan penelitian sebelumnya, penelitian Utomo et al, (2018) mengemukakan bahwa jika ditinjau dari segi akuntabilitas, transparansi dan responsivitas, pengelolaan keuangan Desa di Desa Campurasri sudah diimplementasikan namun belum maksimal. Nurhakim & Yudianto (2018) juga menemukan bahwa pelaksanaan pengelolaan dana sudah sesuai dengan Permendagri Nomor 113 Tahun 2014.…”

Accountability Analysis of Village Fun Management and Village Development to Allocation of Village Funds

“…Based on Minister of Home Affairs Regulation Number 113 of 2014 concerning Village Financial Management and Bandung Regency Regional Regulation Number 11 of 2017 concerning Guidelines for Village Fund Management, the provision of village funds to village governments is required in its management to be transparent, accountable, participatory and implemented in an orderly and budgetary manner, namely from planning, implementation, administration, reporting, accountability, and supervision and development. (Nurhakim & Yudianto, 2018).…”