Abstract
Village Fund Allocation is a form of fulfilling villages’ right to carry out its autonomy in such a way that they grow and develop based on diversity, participation, original autonomy, democratization, community empowerment, and increasing the role of the village governments in providing services, improving welfare of the community and spurring development acceleration and growth of strategic areas. This study aims to analyze the management of the Village Fund Budget in Bololo Village, North Wasile District, East Halmahera Regency. This study made use the qualitative research in its methodology. The data sources were community leaders, and village heads, chosen to be key informants because they are considered to know extremely well and provide information about the things to be examined, to whom are asked which people will be the main informant. The snowball sampling was used for sampling. Based on the analysis results, it can be concluded that (1) the implementation of Village Fund Allocation (ADD) is uneven and not in accordance with Government Regulation Number 72 of 2005 and Village Law Number 6 of 2014. (2) The Government of Bololo Village, North Wasile District, East Halmahera Regency, in its accountability of Village Fund Allocation (ADD) is only one-sided and does not apply the transparency principle to the community.
Highlights
Village financial management is an overall activity comprising planning, budgeting, administration, reporting, accountability and supervision
The village financial management policy reflects the alignment with the real needs of the community, and is in accordance with the prevailing laws and regulations, one of which is the Minister of Domestic Affairs Regulation No 37 of 2007 concerning the guidelines for village financial management, and the regulation of the Regent of East Halmahera Number 55 of 2008 concerning guidelines on village financial management
East Halmahera Regency is one of the autonomous regions in North Maluku that has implemented the principles of regional autonomy by trying to optimize villages’ potentials for the implementation of a clean government
Summary
Village financial management is an overall activity comprising planning, budgeting, administration, reporting, accountability and supervision. It reflects the community's needs and is in accordance with laws and regulations. The village financial management policy reflects the alignment with the real needs of the community, and is in accordance with the prevailing laws and regulations, one of which is the Minister of Domestic Affairs Regulation No 37 of 2007 concerning the guidelines for village financial management, and the regulation of the Regent of East Halmahera Number 55 of 2008 concerning guidelines on village financial management. The concrete manifestation of East Halmahera Regency in assisting and increasing village government participation is by continuing to increase the allocation of village funds to support the implementation of authority and household affairs. The granting of Village Fund from the Government of East Halmahera Regency to the villages in 2008 was legally stipulated in the Regulation of the Regent of East Halmahera Number 55 of 2008 concerning Guidelines for the Implementation of Village Fund Allocation for East Halmahera Regency in 2008, the purposes which are: 1. to increase implementation of village government in applying government services, development, and society according to their authority; 2. to enhance capacity of village community institutions in formulating plans, implementing, controlling, utilizing, maintaining, and developing participatory development in accordance with the village's potential; 3. to increase income distribution, employment, and business opportunities for rural communities; 4. to develop community dynamics in community empowerment; 5. to mobilize and develop participation, mutual cooperation, and self-subsistent community
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