Abstract
Research on the effectiveness of the application of ASB, especially in relation to village funds, is still rarely done. Many factors influence the effectiveness of the ASB preparation, but can be classified into two factors, namely the human and non-human aspects. Both of these aspects contribute to the effectiveness of the application of ASB. This study used exploratory factor analysis. The results of the analysis show that: (1) The dimensions or factors that shape human aspects in the effectiveness of the application of ASB are commitment factors, competency, adaptation, collaboration, technical capability, sub-district supervision function, organizational skills, village head development and planning ability. (2) Dimensions or factors that shape nonhuman aspects in the effectiveness of the application of ASB are Regulatory factors, Village Support, Administration, Wages / salaries and Village Institutions. (3) The dimensions or factors that shape the effectiveness of the application of ASB are factors: Standard cost of inputs, control tools, Abc (activity-based costing), according to village priorities, general validity, approval or determination and easy to update the data
Highlights
The Village Fund Program is a government program funded by the National Budget to develop villages and increase village authority in regulating village economic development in accordance with the mandate of Law Number 6 of 2014
(3) The dimensions or factors that shape the effectiveness of the application of ASB are factors: Standard cost of inputs, control tools, Abc, according to village priorities, general validity, approval or determination and easy to update the data Keywords: ASB, RAB, human aspect, non-human aspect
Based on the results of the analysis, the conclusions are formulated as follows: 1. Dimensions or factors that shape the human aspect in the effectiveness of the application of ASB are commitment factors, competency, adaptation, collaboration, technical capability, sub-district supervision function, organizational skills, village head development and planning ability
Summary
The Village Fund Program is a government program funded by the National Budget to develop villages and increase village authority in regulating village economic development in accordance with the mandate of Law Number 6 of 2014. The Village Fund Program which revolves in each village in Likupang Barat Subdistrict, Kema Subdistrict, and Wori Subdistrict is important for success along with the Jokowi-JK Government program building from the outermost, outermost, deepest, and disadvantaged regions. In these three sub-districts it is deemed necessary to conduct a study of standard expenditure analysis so that the Village Fund program can be felt to benefit the villagers. Optimizing the use of village funds must certainly be accompanied by an efficient and effective planning and budgeting mechanism. This can be achieved if, in each village the planning and budgeting of village programs and activities is based on a standard analysis of spending
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