Abstract
The purpose of this research is to know the implementation of fund management of village fund in Ogan Ilir Regency, South Sumatera. The population in this study were 224 villages in Ogan Ilir Regency that received the allocation of Village Funds in 2016. The purposive sampling technique was applied to obtain samples and produce 26 villages. The analysis will be carried out with a quantitative and qualitative description process. Based on the data obtained, the researcher tries to describe or describe systematically, accurately, and factually about matters relating to the field as fact, nature, and relationship between phenomena. Quantitative techniques will also use frequency analysis that aims to provide an overview of the general condition. The results reveal that the financial management aspects are generally in accordance with those set out in Permendagri 113/2014 and have complied with the basic principles of financial management. Reporting and accountability remain a problem for some villages. Not all of the villages studied have aspects of human resource reporting and accountability. Taking into account the composition of village budgeting, the village does not meet the rules that require a ratio of 70:30, this results in inequality in the implementation of rural development. The conclusion of this research is that the implementation of village fund management in Ogan Ilur Regency has been running well according to Permendagri 113/2014.
Highlights
Governance which directly connects with rural communities becomes an important focus in government development, due to the territory of Indonesia mostly located in rural areas
State Budget (APBN) was a source of funding for Village Funds intended for villages that could be transferred through district or city Budget and used in funding for governance, implementation in development, guidance, and empowerment for the community
The use of Village Funds was prioritized for the development of villages with the allocations that were used in achieving the objectives of village development namely improved welfare and quality of life and could overcome poverty by meeting basic needs, development and infrastructure, potential local economic development and sustainable natural and environmental resources management
Summary
Governance which directly connects with rural communities becomes an important focus in government development, due to the territory of Indonesia mostly located in rural areas. The government has prepared several related regulations to support the accountability of the Village Fund. The regulations above are not intended to make it difficult rural governments to manage the Village Funds, but to be maximally utilized for the sake of rural progress and can be accounted for as well as possible. Resource constraints may be an obstacle for rural governments to manage according to the rules and objectives of establishing a Village Fund. Considering that the Village Fund policy is still relatively new and there has not been much research done to see the implementation of this policy, while for a new policy needs to be evaluated. This study focuses on the issue of how the accountability for the management of the Village Funds both in the form of budget and realization. This research aims to know the implementation of financial management village funds
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