Village Fund Allocation Management Research Articles

Analysis of Accountability and Transparency of Village Fund Allocation Management in Sebani Village, Pandaan District, Pasuruan Regency

The village as the smallest government system demands renewal to support improved village development and the standard of living of village communities that are far from poverty. The various problems in the village are very complex, making it a reason for the village to develop. The development progress in each village is no less important. This research aims to analyze accountability and transparency of village fund allocation management in Sebani Village, Pandaan District, Pasuruan Regency. The method in this study is a descriptive qualitative method by means of direct interviews with informants. The location of this accountability and transparency research is in Sebani Village, Pandaan District, Pasuruan Regency. This research was carried out for a period of 6 months, starting from January 2024 to June 2024. The data is processed using data analysis techniques with stages, namely data reduction, data presentation, and drawing conclusions. The results of the study based on the Regulation of the Minister of Home Affairs Number 20 of 2018 show that the management of village fund allocations in Sebani Village is accountable and transparent in the stages of administration, reporting, and accountability.

Analysis of Accountability and Transparency of Village Fund Allocation Management in Sebani Village, Pandaan District, Pasuruan Regency

Analysis of Accountability and Transparency of Village Fund Allocation Management in Sebani Village, Pandaan District, Pasuruan Regency

Analysis of the application of behavioral accounting aspects in the management of village fund allocation in Pineleng Satu Village of Pineleng District in Minahasa Regency

This study aims to analyze: (1) the application of behavioral accounting aspects in the management of village fund allocations in Pineleng Satu Village of Pineleng District in Minahasa Regency, and (2) factors that cause delays in completing the accountability report. This type of research is qualitative with a case study approach. Determination of research subjects using purposive sampling technique. This research uses data collection techniques through interviews and documentation. The data analysis techniques are data reduction, data presentation, conclusion drawing, and data verification. Data validity tests include credibility tests with triangulation of sources and techniques, and dependability tests. The results showed: (1) the application of behavioral accounting aspects in the management of village fund allocations in Pineleng Satu Village has not been fully implemented properly. This can be seen from the aspect of reporting requirements where the village government is slow in completing the accountability report, resulting in the accountability report not being reported according to the specified time. (2) The first factor that causes delays in completing the accountability report is related to human resources and the second factor is the behavior of implementers in collecting complementary documents for the accountability report.

Accountability Analysis of Village Fund Allocation Management (ADD) Based on Minister of Home Affairs Regulation No. 20 of 2018 in Kalasey One Village, Mandolang District

The purpose of this study is to evaluate the level of accountability in managing the village fund allocation in Kalasey Satu Village, Mandolang District, starting from the stages of planning, implementation, administration, reporting, and accountability. This study in Kalasey Satu Village employed descriptive qualitative research methods. The data utilized in this study is derived from the Village Revenue and Expenditure Budget. The findings indicate that the management of the village fund allocation in Kalasey Satu Village, Mandolang District demonstrates a high level of accountability across the stages of planning, implementation, administration, reporting, and accountability

The Effects of Transparency, Accountability, Village Development, and Political Interest on Village Fund Allocation Management

This research evaluates the influence of transparency, accountability, village development, and political interest on Village Fund Allocations (ADD) management by village governments, addressing community concerns about fund usage. Using a quantitative approach with multiple linear regression, data from 100 villagers in four Ponorogo Regency villages, East Java, were analyzed. Results indicate that transparency, accountability, and village development positively impact ADD management, while political interest has a negative effect, highlighting potential challenges associated with political influences on fund management. However, the study has limitations, such as a small sample size and a focus on a specific regency, limiting generalizability. Recommendations include conducting future research with larger, more diverse samples for broader insights. Practical implications suggest implementing policies and practices to enhance transparency, accountability, and village development for effective fund utilization. Additionally, awareness of the negative impact of political interest underscores the need for measures to mitigate undue political involvement in fund management.

Analisis Pengelolaan Alokasi Dana Desa dalam Pembangunan Infrastruktur di Desa Pangkoh Sari, Kecamatan Pandih Batu Kabupaten Pulang Pisau

This study aims to determine, analyze, and describe the extent to which the management of Village Fund Allocation (ADD) in Pangkoh Sari Village is conducted properly and in accordance with the applicable regulations, while also ensuring that the villagers understand its allocation and use. The research employs a descriptive qualitative approach, with data collected through observation, interviews, and documentation in Pangkoh Sari Village. Data analysis includes procedures for data reduction, data presentation, and drawing conclusions or verification. The findings indicate that the ADD in Pangkoh Sari Village has not been fully utilized for infrastructure development, instead focusing on improving social welfare, community services, and local income. However, one of the main obstacles identified is the lack of community awareness and participation in bureaucratic socialization efforts, leading to uneven development across the village. The study emphasizes the importance of communication and collaboration between the village government and the community to ensure more transparent and targeted use of the ADD. Improving socialization and community participation could help address these obstacles.

Perencanaan dan Pengelolaan Alokasi Dana Desa dalam Pemberdayaan Masyarakat di Kampung Skouw Mabo di Kota Jayapura

Improving the quality of life of the community is the goal of Village Fund Allocation (ADD). Improving the quality of life or improving community welfare, especially in villages, requires training and strengthening community capacity. This is the main pillar in planning and managing Village Fund Allocation (ADD) in Skouw Mabo Village. This research was conducted to determine the planning and management of Village Fund Allocation (ADD) in Skouw Mabo Village and what community empowerment activities use Village Fund Allocation (ADD). The method used in this research is a qualitative method with a descriptive approach and using comparative analysis techniques. The results of this research are the planning and management of Village Fund Allocation (ADD) in Skouw Mabo Village in terms of financial administration, the stages have been implemented in accordance with regulations, but in the planning process it is necessary to pay attention and consider priority activities in the village based on local potential so that activities and budget allocation also according to the needs of the activity. Then, in implementing community empowerment activities, the use of funds has been fully realized based on the number of activities and the size of the budget. However, village governments need to pay attention to activities and allocation of financial resources that are more in line with their budgeting priorities, in order to achieve optimal results, namely making the community prosperous and independent.

Management of Village Fund Allocation in Realizing Good Governance in Pematang Tujuh Village, Pontianak

This study aims to examine the management of the Village Fund Allocation in Pematang Tujuh Village, Rasau Jaya Subdistrict, Kubu Raya Regency, by implementing the principles of Good Governance. This research uses a case study method with a descriptive qualitative approach, employing data collection techniques such as observation, interviews, and documentation. The study involved three respondents as sources of information. The findings reveal that the planning stage adheres to the Ministry of Home Affairs Regulation No. 113 of 2014, starting with Dusun Meetings and Village Development Planning Meetings (Musrenbangdes), involving the active participation of the Pematang Tujuh Village community. The Village Institution's involvement in the preparation of the Village Medium-Term Development Plan (RPJM Desa) and the Village Government Work Plan (RKP Desa) is discussed in Musrenbangdes meetings, subsequently organized by a special team. The results of these meetings are then displayed on announcement boards and billboards. In the implementation stage, the management of the Village Fund Allocation is carried out by a management team responsible for the Accountability Report (SPJ), involving the Pematang Tujuh Village community in the execution of activities. All activities related to budget implementation are announced on the website and notice boards.

Analysis of the Management of Village Fund Allocation in the Health Program in Tuntungan II Village, Deli Serdang Regency

Analysis of the Management of Village Fund Allocation in the Health Program in Tuntungan II Village, Deli Serdang Regency

Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Di Kecamatan Sedati Kabupaten Sidoarjo

This research was conducted in connection with Accountability for Management of Village Fund Allocations in Sedati District, Sidoarjo Regency. The aim of this research is to determine and analyze the application of the principle of Accountability in managing Village Fund Allocations in the Five Villages in Sedati District, Sidoarjo Regency. This type of research uses qualitative methods with a descriptive approach. The data sources used are primary data sources and secondary data sources. Researchers analyzed data by means of data transcription, source triangulation, and data reduction. The stages that researchers carried out started from observation, interviews, and documentation. The data processing process uses data transcription, source triangulation, data reduction, and drawing conclusions. Data analysis for managing Village Fund Allocations has five stages, namely planning, implementation, administration, reporting and accountability. The results of this research show that all stages in the management of Village Fund Allocations have run well in accordance with the principles of Accountability and PERMENDAGRI Number 20 of 2018 concerning village financial management.

Analysis of the financial performance of village fund allocation management based on the growth ratio and effectiveness ratio at the bandar agung village office Ulu manna sub-district

The data sources used were primary data sources and secondary data from the Village APBDes of Bandar Agung Village, Ulu Manna Sub-District, South Bengkulu Regency. Based on the results of existing data processing, the effectiveness ratio based on the calculation of the Effectiveness Ratio it can be seenthat the Village Fund Allocation Effectiveness Ratio (ADD) for the village office in 2018 was 98.83%, in 2019 it was 99.20%, in 2020 it was 99.66%, and in 2021 it was 100% and in 2022 it was 99.88%. The effectiveness of the financial performance of the Village Fund Allocation (ADD) of the Bandar Agung Village office for 2018-2022 is categorized as Effective according to the financial performance in the village. While the growth ratio from the results of data processing, it was found that the Village Fund Allocation Revenue Growth Ratio (ADD) for the finance of the office in 2018 was 0% or normal, while in 2019 it was(-0.58%), and in 2020 it experienced another increase, namely (14.90%). In 2021 it decreased by 5.06% and in 2022 it increased by 18.47%.

Implementation of A Village Fund Allocation Management for Sustainable Rural Development in Sigaluh Sub-District, Banjarnegara

Village governments are responsible for distributing village funds. This study aims to explain how village funds are managed to achieve sustainable development by allocating them to four sectors: village government, village development, community empowerment, and emergency disaster management. Effectiveness measurement indicators include goal achievement, integration, and adaptation to the results of achievements. Data was obtained from 14 villages in Sigaluh District, Banjarnegara Regency, and a qualitative method was used. The research was conducted through interview methods and literature studies on government reports on the allocation of village funds that each village has implemented. The results showed that the village funds in Sigaluh District were distributed in the four areas based on the community's priority needs that were agreed upon at Musrembang. The priority of the village government administration is to provide more effective and efficient services to the community. Village development focuses on physical and non-physical development, including increasing village road access and providing Posyandu assistance to reduce stunting. The allocation of funds in community empowerment is focused on the agriculture, fisheries, and UMKM sectors to support village food security. Emergency disaster management is focused on handling COVID-19 and disaster mitigation. Local village governments play important and crucialrole in sustainable development in rural areas as they control the implementation of various programs. The allocation of village funds in the Sigaluh sub-district is designed to be carried out with the principle of frugality, directed at achieving goals and benefits for the village community, and is well-controlled.

ANALISIS PENERAPAN AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI PENGELOLAAN ALOKASI DANA DESA DALAM PENCAPAIAN GOOD GOVERNANCE

This research aims to analyze accountability, transparency and community participation in managing Village Fund Allocations in Candiwates Village, Prigen District, Pasuruan Regency in 2022, using a descriptive qualitative approach. with primary data sources and secondary data, using data collection methods through interviews and documentation. The results of the research show that the management of Village Fund Allocations in Candiwates Village is in accordance with the provisions stipulated in Domestic Regulation Number 20 of 2018. However, there are discrepancies in village administration because the recording of receipts and expenditures in the general cash book is carried out every 2-3 months for one report times. Transparency and participation in Candiwates Village is considered adequate from the planning to accountability stages and in accordance with the provisions of Domestic Regulation number 20 of 2018.

Accountability and Transparency in The Management of Village Fund Allocation

Accountability and Transparency in The Management of Village Fund Allocation

Analisis Pengelolaan Alokasi Dana Desa (ADD) Dalam Upaya Pemberdayaan Dan Peningkatan Kesejahteraan Masyarakat Di Desa Perk.Pulahan Asahan

Village fund allocations are funds sourced from the APBN for villages which are transferred through the district/city APBD which are used to finance government administration, implementation of development and community empowerment. This research aims to determine the management of village fund allocations in efforts to empower and welfare the community in Perk. Pulahan village based on Government Regulation No.6, 2014. The data analysis technique used in this research is descriptive using qualitative analysis methods. The results of this research show that overall village fund management has been carried out well, but the lack of community participation in this matter means that management is not optimal. Communities are needed to build villages together, because communities have a huge influence on the success of development and the growth of quality communities.

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