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.
Highlights
Government accounting has a role in public financial management in realizing good governance, starting from central, regional, and village financial governance
Implementation of village fund management in Panyirapan Village, Sukanagara Village, and Soreang Village is divided into several stages, namely: 1. Planning In the planning phase, the use of village funds is preceded by a Village Development Planning Consultation (Musrenbang) involving Village Consultative Body (BPD), Village Community Empowerment Institution (LPMD) and other community leaders by accommodating the aspirations of the community
Village planning is divided into Village Medium-Term Planning (RPJMDes) and Village Short-Term http://jurnal.unpad.ac.id/jaab – ISSN: 2614-3844 48
Summary
Government accounting has a role in public financial management in realizing good governance, starting from central, regional, and village financial governance. Principles in government accounting such as accountability and transparency in the management of public finances are a form of obligation from the central government, and areas such as villages. In order to support the realization of good governance in village administration, village financial management. The foundation of thought is a form of providing support and encouragement to the village in order to increase its participation in the implementation of government in Indonesia and reflects the village government as the smallest government unit closest to the community which is considered to have a very strategic position and is expected to improve service and community empowerment directly and quickly
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