Village Fund Allocation Management Research Articles

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

This research aims to find out, then analyze and describe the Accountability of Village Fund Allocation Management in Je'netallasa Village, Pallangga District, Gowa Regency, South Sulawesi Province in Indonesia. Another research objective is also to see whether Village Fund Allocation Management in the village is running well or not. The type of research used is qualitative descriptive research. The location of this research was carried out in a village called Je'netallasa Village. The type and collection of data was carried out using interview techniques, observation and triangulation of data sources as well as triangulation of time to analyze research materials. The results of the research show that all stages of Village Fund Allocation Management starting from planning, implementation to achieving results can be accounted for before all Village Government parties and also the village community and the Accountability system in Village Fund Allocation Management in Je'Netallasa Village has implemented the principles of participation and principle of accountability.

Implementation of Transparency and Accountability in Village Fund Management to Support Covid-19 Prevention (Study in Sumberkedawung Village, Leces District, Probolinggo Regency)

Every management of village funds needs to apply the principles of transparency and accountability. Government accountability has three main objectives, namely accountability, managerial, and supervision. Accountability by the government is a manifestation of providing information regarding every action or activity and financial management carried out by the government during implementation in a transparent manner. This study aimed to identify and describe the application of transparency and accountability in the management of village fund allocations in support of the prevention of Covid-19 in Sumberkedaung Village. This study used descriptive qualitative method. The selection of informants was deliberately selected who were considered to understand the matter to be studied, taking data from sources deemed relevant according to the issues and themes raised, so as to produce reliable data and determine the accuracy of research results. This study used the theory of policy implementation Matland Matrix which need to be met in terms of the effectiveness of policy implementation consisting of four components, namely Policy Accuracy, Implementation Accuracy, Target Accuracy, and Adjusted Environmental Accuracy. Based on indicators of accountability and transparency according to Permendagri Number 113 of 2014 concerning Village Financial Management which included planning, implementation, reporting and accountability. This research showed that the policies made and implemented were in accordance with the strategy for overcoming Covid-19 in Sumberkedawung Village

Analisis Pengelolaan Alokasi Dana Desa Dalam Pembangunan Desa (Studi Kasus: Desa Minta Kasih, Kecamatan Salapian, Kabupaten Langkat)

This study aims to analyze the management of village fund allocation in village development and identify factors that encourage and hinder its implementation. The research method used is a qualitative descriptive approach, with a case study conducted in Minta Kasih Village located in Salapian District, Langkat Regency. In this study, researchers analyzed the implementation of village fund allocation and its impact on village community empowerment. The research approach includes interviews, observations and document analysis to obtain information on the use of village fund allocation. The results showed several obstacles in accountability for village fund allocation, especially related to reporting and monitoring. In addition, there are gaps in community accessibility and understanding of village fund allocation programs that have the potential to affect the effectiveness of village development. From the results of the study, it is known that the factors that support the implementation of village fund allocation in the development of Minta Kasih Village are community support in infrastructure development, education, health, and the development of micro and small enterprises in the village. However, inhibiting factors include the government's inability to optimize budget use and delays in preparing village fund allocation accountability reports (ADD).

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 OF POLEWALI VILLAGE FUND ALLOCATION MANAGEMENT, SUPPA DISTRICT, PINRANG REGENCY

The research entitled Financial Performance Analysis of Village Fund Allocation Management in Polewali Village, Suppa District, Pinrang Regency. The purpose of this study is to analyze the form of fund allocation in Polewali Village and analyze the financial performance of financial management in improving village financial performance in Polewali Village. The type of research used is qualitative research to reveal the results of research descriptively. The focus of this research is intended to limit the results of empirical studies while limiting research to relevant matters. This research focused on the village fund budget management strategy in Polewali Village. Based on the explanation above, the data analysis techniques applied include three things, namely as follows: data reduction, data presentation and conclusions, and data verification. The results in this study are financial management carried out by Polewali Village in improving financial performance, namely the suitability of village fund financial performance in Polewali Village, Suppa District by using economic standards including carrying out village fund budget planning, implementing village financial performance. The Fund Budget reports the financial performance of the Village Fund Budget, making accountable the financial performance of the Village Fund Budget.

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.

Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Dalam Pelaksanaan Pembangunan Tahun Anggaran 2017-2021 (Studi Kasus Desa Adabang Kecamatan Titehena Kabupaten Flores Timur)

This Study aimed to investigate the accountability of village fund allocation management in the implementation of defelopment in Adabang Village, Titehena Sub-district, East Flores Regency. This study was descrriptive qualitative that relied on primary and secondary data sources. Data was collected through observation, documentation, and interviews. Data was analyzed using some steps namely data collection, data reduction, data presentation, and conclusion drawing. The results indicated that the accountability of village fund allocation management had fulfilled several indicators of accountability for village fund allocation management, namely planning, implementing, and supervising stages. They were in accordance with the accountability indicators of village fund allocation management and applicable regulation. However, the accountability was not in accordance with the accountability indicator of village fund allocation management and applicable regulations since one type of accountability report was not submitted. Thus, the accountability stage was not in accordance With Permendagri Number 113 of 2014 and according to Sari and Wahidawati (2018).

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

Analysis of Village Fund Allocation Management in Yoka Village, Heram District, Jayapura City, Papua Province

This study aims to analyze the implementation of the Village Fund Allocation in Yoka Village since it was rolled out in 2016. The method used is qualitative and literature study. Data comes from interviews, observations, documentation, and literature sources that are relevant to the topic of study. Data analysis was carried out through the stages of presenting data, data reduction, and drawing final conclusions. The results of this study indicate that the Village Fund Allocation management cycle includes Planning, Implementation, Administration, Reporting and Accountability. The management of Village Fund Allocation carried out by the Yoka Village Government has followed the technical guideline rules that have been regulated in laws and regulations, but the process is still not optimal. This can be seen from the process of reporting and accountability which experienced delays.