Village Fund Allocation Management Research Articles

EFEKTIVITAS PENGELOLAAN DANA DESA DI DESA KOLOR, KECAMATAN KOTA SUMENEP, KABUPATEN SUMENEP

This research aims to evaluate the extent to which village fund management is effective in Kolor Village, Sumenep City District, Sumenep Regency. The research method used is descriptive qualitative with a case study approach, and the data source used comes from the Village Fund Budget Realization Report. The findings from this research indicate that Village Fund Allocation Management has been effective in accelerating the development process in Kolor Village, Sumenep City District, and Sumenep Regency. In addition, obstacles were identified in the form of a lack of understanding and participation of human resources in managing village fund allocations.

Apparatus Competence, Internal Control System, Information Technology Utilization and Accountability of Village Fund Allocation Management

Purpose: This research aims to determine and analyze the influence of apparatus competency, internal control systems, and information technology on village government accountability in managing village fund allocations. Research Design and Methodology: The data analysis method that will be carried out consists of descriptive statistical analysis, validity test, reliability test, classical assumption test, and hypothesis testing through multiple linear regression analysis, t test and f test. Findings and Discussion: The research results show that apparatus competency has a negative and insignificant effect on village government accountability in managing village fund allocation. Meanwhile, the internal control system and information technology positively and significantly affect village government accountability in managing village fund allocations. Implications: The practical implication of the results of this research is the need for serious attention to increasing competence, implementing an effective internal control system, and optimizing the use of information technology in managing village funds.

Akuntabilitas dan Transparansi Pengelolaan Penyaluran Bantuan Langsung Tunai Dana Desa

This research aims to determine accountability and transparency in the management of the distribution of Direct Village Fund Cash Assistance (BLTDD) in Jaring Halus Village, Secanggang District, Langkat Regency. The approach method in this research is a descriptive qualitative method. The data collection techniques used were observation and interviews conducted directly in the field as well as documentation to support this research. Based on the results obtained, the implementation of accountability in BLTDD management is said to be quite good, in planning the allocation of village funds, responsibility in managing village funds and realizing part of the development planning in Jaring Halus Village. Apart from that, the village government still has shortcomings, such as only involving the community during the planning stage, while at the next stage only the village government knows and also all plans discussed by village officials are not all realized. Apart from that, in implementing transparency in BLTDD management, the village government does not apply transparent principles in managing village funds. This is due to the lack of openness to the community in managing village fund allocations in village development, and there are still many limitations to the community in obtaining information regarding the management of village fund allocations.

Accountability for Management of Village Fund Allocations in Klari Village, Karawang Regency for 2020 – 2021

This study aims to examine the level of accountability in managing village fund allocations in Klari Village. Allocation of village funds is an important source of funding aimed at encouraging the development and welfare of the community at the village level. However, to achieve this goal, it is important for the village to have good accountability in managing these funds. This research uses a qualitative approach by conducting in- depth interviews with various related parties, such as the village head, village officials, community leaders, and villagers. The collected data were analyzed using a descriptive method to describe the current state of accountability. The results of the study show that accountability in managing village fund allocations in Klari Village still needs to be improved. Several factors affect the level of accountability, namely the lack of transparency in village financial reporting, the low level of community participation in making decisions regarding the allocation of funds, and the lack of outside supervision. In addition, there are administrative and technical obstacles that impede the efficient use of village funds. The use of information technology that has not been maximized is also one of the challenges in increasing accountability. Therefore, the recommendations from this study are the importance of increasing transparency, community participation, and external oversight in managing village fund allocations. In addition, a better understanding of related regulations and the use of information technology is needed to increase efficiency and effectiveness in managing village funds.

Evaluasi Pengelolaan Dana Desa Dan Alokasi Dana Desa Dalam Meningkatkan Pembangunan Fisik Desa Di Desa Umejero Kecamatan Busungbiu Kabupaten Buleleng Tahun 2017-2021

This research was carried out with the aim of evaluating (1) Village Fund Management, (2) Village Fund Allocation Management in 2017-2021. This research was conducted at the Umejero Village Office, Busungbiu District, Buleleng Regency. This research is a quantitative research with a descriptive analysis method and data collection methods were carried out with documentation obtained from records owned by the village government, namely from the Village LPJ and RKPDes. The data analysis technique used the analysis of effectiveness and efficiency. The results of the analysis showd that (1) Village Fund Management and Village Fund Allocation are in the effective category, (2) Village Fund Management and Village Fund Allocation are in the fairly efficient category

Analysis Of Village Funds On The Implementation Of Development In Layang Lekat Village, Pagar Jati District, Bengkulu Central Regency


 
 
 
 This research is motivated by One way to realize good governance in managing the Village Fund budget is to pay attention to the stages of management, planning, implementation, reporting, and accountability. In managing the government in a village, the village head needs assistance from the villagers. The people of this village work according to their duties. Because of its large role, it is necessary to formulate regulations or laws related to village government to regulate village government, so that they can carry out their roles as well as possible. In this regard, the role of the community is also important, especially in the decision-making process and the implementation of activities related to the needs of the village community. The purpose of this study was to find out how the implementation of village fund allocation management (ADD) for rural development in Layang Lekat Village, Pagar Jati District, Central Bengkulu Regency. The type in this study was qualitative with descriptive methods, observation data collection techniques, interviews and documentation, after interviews. carried out with selected informants, the researchers used data analysis techniques, namely collecting data, presenting data, drawing conclusions.The results of the study show that the policy of the Layang Lekat Village Head has been implemented properly, the policy of the Layang Lekat Village Head is to organize or manage the village fund budget for the implementation of village development, both physical and non-physical. The process of managing village funds for the implementation of Layang Lekat village development consists of several stages, namely planning, implementation, and accountability reporting. Management of the Layang Lekat Village Fund It has been quite effective in the implementation of the development of the village, the realization of the management of the Village Fund for the implementation of development in the Lekat Layang Village which has been carried out well in 202 to 2021 .
 
 
 

AUDIT SISTEM INFORMASI AKUNTANSI DESA LEMBASUNG MENGGUNAKAN FRAMEWORK COBIT 5

Lembasung Village is one of the villages in Blambangan Umpu District, Way Kanan Regency. According to Government Regulation Number 60 of 2014, Village Fund Allocations originate from the State Expenditure Budget and are then channeled through the Regional Expenditure Revenue Budget to village governments for village development. There are still several challenges in implementing the current system in Lembasung Village, including frequent errors when entering activity codes or account codes, delays in submitting financial reports from villages to sub-districts and village government offices, and a lack of human resources to use the application. Siskeudes. As a result, information technology governance has not been able to function optimally. These limitations require the use of the Cobit 5 Framework with the EDM (Evaluate, Direct, Monitor) subdomain to audit the Accounting Information System for Management of Village Fund Allocations in the Middle of the Covid-19 Pandemic. To find out the Information Technology Governance Capability Level in Lembasung Village, a study was carried out. The results showed that the Capability Level for the EDM01, EDM02, EDM04, and EDM05 subdomain processes was at level 4 and had a Gap of -0.22364, while the Capability Level for the EDM03 subdomain process was at level 0 and had a Gap of 0.042857. By enabling current village officials to carry out their obligations in accordance with their duties and functions and maximizing existing services, Lembasung Village can overcome risks or problems that must be evaluated for future improvements so as to achieve the anticipated target level.

The Influence of Accountability, Transparency and Community Participation on the Management of Village Fund Allocations in Villages in Jambi District Outside the City of Muaro Jambi Regency

The purpose of this research is to determine: (1) How community involvement, accountability, and transparency affect village budget distribution management in Jambi Luar Kota District villages concurrently. (2) How accountability affects village money distribution management in Jambi Luar Kota District communities. (3) The impact of openness on the administration of village budget distribution in the Jambi Luar Kota subdistrict's communities. (4) The impact of village fund allocation management and community involvement in Jambi Luar Kota District villages. Data from surveys and documents were used in this study to gather information on community engagement, accountability, and transparency. This study employed both primary and secondary data sources.

Akuntabilitas Pengelolaan Alokasi Dana Desa Terhadap Kesejahteraan Finansial Masyarakat

This research uses qualitative methods to evaluate accountability in the management of Village Fund Allocation (ADD) towards the financial welfare of the community in the Village of West Aceh Regency. This research aims to understand the extent to which community empowerment can be achieved using village funds. The approach used was descriptive qualitative involving 10 informants and data collection techniques including interviews, observation, and documentary studies. The research results show that good cooperation between the government and the community, community empowerment in participating in development programs, and transparency in the use of village funds are key factors in achieving development goals and community empowerment. The discussion underscores the importance of active community participation and accountability in managing village fund allocations to achieve sustainable village development. The policy implications identified include strengthening community participation mechanisms, increasing transparency and accountability in the management of village funds, as well as public education and advocacy to increase community awareness about the importance of empowerment and accountability in village development. The research conclusions emphasize the need to comply with established rules, apply strict village fund management principles, encourage active community participation, good administration, and ensure community institutions function in accordance with their duties and missions. It is hoped that these steps can increase the effectiveness of community empowerment through village fund allocation and have a positive impact on overall village development

The Influence of Implementing Accountability on the Management of Village Fund Allocation

The Influence of Implementing Accountability on the Management of Village Fund Allocation

The Effect Of Financial Management Of Village Fund Allocation On The Development Of Tabbinjai Village, Gowa Regency

This study aims to determine the influence of village officials and village community participation on the development of the village of Tabbinjai, Gowa Regency. This type of research used in research is research with a quantitative approach using a questionnaire. The research subjects were village officials in the village of Tabbinjai, Gowa Regency and the people of Tabbinjai village. The data used is primary data in the form of questionnaire results from respondents. Respondents from the study were 120 respondents. The analysis technique used is descriptive statistics and multiple linear regression analysis. The results of the study show that village officials and village community participation have a positive and significant effect on village development. Village officials are influential because of the ability that village officials have in managing village funds. Village community participation is influential because the higher the participation, the more development of the village.

Analisis Efektifitas Pengelolaan Alokasi Dana Desa Di Desa Simbur Naik Kecamatan Muara Sabak Timur Kabupaten Tanjung Jabung Timur Tahun 2017-2021

This Thesis aims to determine the effectiveness of village fund allocation in simbur naik village, muara sabak timur district, tanjung jabung timur regency. One of the goals is to find out how the village fund allocation is in simbur naik village, muara sabak timur district, tanjung jabung timur regency. This study uses a qualitative approach using a quantitative approach with data collection methods by conducting observation, interview, documentation. Effective village fund allocation management in simbur naik district in 2017-2021 is in the quite effective category. The conclusions are as follows: (1) The level of effectiveness from year to year is 2017 totaled (100%), 2018 amounted to (100%), 2019 amounted to (100%), 2020 amounted to (85,19%), year 2021 amounted to (96,06). (2) The obstacles faced by the simbur naik village government, muara sabak timur district, tanjung jabung timur regency are as follows: a). Community understanding of the allocation of village funds. b). Lack of communication between work units. c). Disbursement of village fund allocations is hampered.d). Covid-19 virus. (3). Solutions reganding the obstacles faced are as follow: a). Conducting training related to the allocation of village funds. b). Improve coordination between work units. c). Make a reserve fund.

ANALYSIS OF FINANCIAL PERFORMANCE MANAGEMENT OF VILLAGE FUND ALLOCATION BASED ON EFFECTIVENESS AND GROWTH RATIO IN SUNGAI ARA VILLAGE 2020-2022

This study aims to find out how well the Financial Performance of Village Fund Allocation Management is based on the Effectiveness Ratio and Growth Ratio in Sungai Ara Village. The type of research used is a quantitative research type because the data collected is in the form of figures from the Village Fund Allocation (ADD) financial reports in the Village Revenue and Expenditure Budget from 2020-2022. Data collection techniques used are documentation techniques and literature studies. The data analysis technique used is to use a qualitative descriptive approach with the formula for the ratio of effectiveness and growth ratio. The results of the study indicate that in general the financial performance of the Sungai Ara Village Government has been good in managing the Village Fund Allocation finances. Where based on the ratio of the effectiveness of managing the Village Fund allocation for 2020-2022 it is categorized as effective. This shows that the ability of the Sungai Ara Village government to achieve the Village Fund target has been going well. Then based on the ratio of Village Fund income growth every year it fluctuates. However, if seen from the percentage of growth, it is still low every year. This shows that the ability of the Sungai Ara Village government to maintain and increase success in managing the Village Fund Allocation finances that have been achieved every year is still low. This means that the financial performance of Sungai Ara Village, Indragiri Hilir Regency, in terms of the management of Village Fund Allocations based on the growth ratio in 2020-2022, is in the low category.

Factors Influencing Financial Management of Village Fund Allocation: Study in Lubai Ulu District

This research examines the impact of accountability, openness, and involvement on the financial management of village budget allocations in the Muara Enim district's Lubai ulu subdistrict. The sample included nine members of the village consultative committee from eleven communities within the subdistrict of Lubai Ulu. This study was conducted to assess how public accountability, transparency, and participation affect the administration of village budget allocations in the Muara Enim subdistrict of Lubai Ulu. The sample for this research consisted of 99 respondents from 11 villages in the Lubai ulu subdistrict. Respondents were chosen based on their direct involvement in reporting, decision-making, accountability, and administration in the financial management of local budget allocations. The result of this research was found accountability, transparency transparency, and participation partially have a positive and significant effect on the management of fund village allocations

The Influence of Transparency and Village Financial Management and Accountability of Village Fund Allocation in Cikembar District and Warungkiara District, Sukabumi Regency

This research aims to determine the effect of transparency and village financial management on accountability for village fund allocation in Cikembar District and Warungkiara District, Sukabumi Regency. The population in this study includes 22 villages spread across Cikembar District and Warungkiara District, Sukabumi Regency. Based on the purposive sampling method, 110 respondents were obtained. The research instrument used a questionnaire. Hypothesis testing and research instruments use multiple linear regression analysis tools. Based on the analysis carried out, the results of this research show that transparency and village financial management have a simultaneous and partial effect on accountability for village fund allocation in Cikembar District and Warungkiara District, Sukabumi Regency.

Accountability for Village Fund Allocation Management in Punagaya Village, Bangkala District, Jeneponto Regency

Accountability can be interpreted as the obligations of individuals or authorities who are entrusted with managing public resources and those concerned with them to be able to answer matters concerning their accountability. Based on this, the study aims to describe and explain the accountability of village fund allocation management in Punagaya Village, Bangkala District, Jeneponto Regency. This type of research is descriptive quantitative and the sample members are 40 employees and the community using a probling sampling technique that uses all members of the population. Data was collected using instruments in the form of; Observation, Questionnaire and Documentation of respondents. The data were analyzed quantitatively descriptive statistics using a simple frequency table. The results of the study indicate that there is accountability in the management of village fund allocations in Punagaya Village, Bangkala District, Jeneponto Regency. Factors constraining accountability for the allocation of village funds are skills/abilities, desires and level of participation. Keywords: Accountability, Allocationof Village Fund

Analysis of Management of Village Fund Allocation in Sumberjo Village, Margomulyo District, Bojonegoro Regency

This study aims to analyze the management of village fund allocation (ADD) in Sumberjo Village, Margomulyo District, Bojonegoro Regency. This research uses a qualitative approach by conducting in-depth interviews and collecting data through field observations and analysis of documents related to ADD management in Sumberjo Village. The collected data was analyzed using a descriptive method to identify the problems and challenges faced in managing ADD and to analyze the effectiveness of using these funds. The results of the study show that the management of ADD in Sumberjo Village faces several problems, including a lack of transparency and accountability in the use of funds, low community participation in making decisions regarding the use of ADD, and limited understanding and capacity of village officials in managing these funds. This research also reveals several efforts made by the village government to improve the management of ADD, such as involving the community in planning and monitoring the use of funds, as well as conducting training and mentoring to increase the capacity of the village apparatus. In improving ADD management in Sumberjo Village, it is recommended that the village government increase the understanding and capacity of the village apparatus in managing these funds and strengthen the monitoring and evaluation mechanisms for the use of ADD. In addition, collaboration with related parties, such as government agencies, communities, and non-governmental organizations, must be increased to support more effective and sustainable management of ADD.

Accountability for Village Fund Allocation Management in the Administration of Sambong Village, Ngasem District, Bojonegoro Regency

This study aims to determine the accountability of village fund allocation, known as ADD management, in Sambong Village, Ngasem District, Bojonegoro Regency, to realize good governance. Then it was intended to know and explain the planning system and the joint implementation of the responsible management system for managing the Allocation of Regional Funds (ADD) in Samboing Village, Ngaseim District, Kabuipateiin Boijoigoiroi. Furthermore, to know how far the accountability of ADD management will affect the accountability of ADD management in improving social welfare happened. This research technique uses qualitative descriptive research methods. in the form of written or spoken words from people and informant who can provide direct information that research requires. The results of this study were under applicable regulations. The planning stage begins with holding hamlet meetings and involving the local community. However, the activeness of Village Institutions could have been more enthusiastic in the process of ADD activities when conducting Musrenbangdes. The stages of implementing ADD management were carried out by an implementing team that was trusted to manage the activities to be carried out, and the budget used was announced by installing information boards; however, to realize good governance, village staff had difficulty finding workers and were afraid of protests from some village communities. The accountability stage of ADD management uses various types of reports, and the difficulty level is accountability for the ADD management process, namely, rules that are easy to change. However, this is relatively easy because it creates new challenges that can be used as a basis for learning to improve productivity and performance in ADD management to realize good governance.

Pengaruh Transparansi, Akuntabilitas, Dan Partisipasi Masyrakat Terhadap Pengelolaan Alokasi Dana Desa Di Kecamatan Pandaan (Studi Kasus Di Kecamatan Pandaan Kabupaten Pasuruan)

This study aims to examine the effect of transparency, accountability, and community participation on the management of village fund allocations. This study uses a type of quantitative research using primary data. The primary data is in the form of a questionnaire distributed to 84 respondents in villages in Pandaan District, Pasuruan Regency. Selection of the sample in this study using purposive sampling. The results of this study prove that the translation variable has no effect on the management of village fund allocations in Pandaan District. Meanwhile, accountability and community participation have a positive effect on the management of village fund allocations in Pandaan District.
 Keyword: Transparency, Accountability, Community Participation, Village Fund Allocation Management

Management, Implementation and Effect of Village Fund Allocation on Regional Development During Covid-19 Pandemic

The allocation of Village Funds requires planning, monitoring, implementation, and accountability for its use. The implementation of village development must be in accordance with what has been planned in the planning process and the community. The Covid-19 pandemic has changed the order of various aspects of life, including Indonesia. The health, social, and economic sectors were most significantly affected. The economic sector is experiencing recession both at the global and national levels. Timor Island is one of the islands in Indonesia experiencing this. This problem cannot be separated in encouraging the national economic growth rate. This study aims to determine the impact of the Covid-19 pandemic on economic growth in Timor Island, especially Fatuneno Village. Economic growth in Timor Island became the center of attention, which had experienced a contraction to accelerate economic recovery in Indonesia. Utilizing Village Fund Allocation as community empowerment is the main source in developing and advancing village communities, from what is mandated by the central and regional governments prioritizing regional autonomy. The Village Fund allocation is fully utilized for community empowerment and welfare, marked by the development of agricultural land and several infrastructures to make it easier for the community to empower themselves and the environment. Small form so that the village is able to empower the community and village institutions to overcome poverty and reduce inequality, improve development planning and budgeting in the village, and improve village infrastructure development, in order to create a prosperous village.
 Keywords: management, village fund allocation, village welfare, village development, Covid 19 pandemic