Village Fund Management Research Articles

Efektivitas Pengelolaan Dana Desa dalam Meningkatkan Pembangunan Desa

This research aims to determine the effectiveness of village und management in improving the development of mendalo indah village, jambi luar kota district, muaro jambi regency. The type of research used is qualitative research. The data collection methods used are observation, interviews, and documentation. Furtherore, the research result are analyzed using the descriptive percentage ratio for the effectiveness of village fund management in the field of physical development of mendalo indah village. Meanwhile, the data analysis technique used in this research is to calculate he comparison of village fund realization with the village fund expenditure target multiplied by 100%. Based on the result of this research, the affectiveness of village fund management in improving village development in mendalo indah in 2017-2022 is the effective category. Because the level of effectiveness each year is at 90-100%

Analisis Efektivitas Pengelolaan Dana Desa dalam Meningkatkan Pertumbuhan Ekonomi dan Infrastruktur Pedesaan

This research was motivated by community complaints regarding the innefective management of village funds in increasing economic growth and rural infrastructure in Nagari Aua Kuniang. The Nagari government explained the work program carried out to increase community income, but contrary to the reality on the ground, the work program carried out was not appropriate with community needs. The aim of this research is first, to find out how the village fund management mechanism, is second what are the implications of village fund managemnet in increasing economic growth and rural infrastructure, and third what is the effectiveness of village fund management in increasing economic growth and rural infrastructure in Nagari Aua Kuniang District Pasaman, West Pasaman Regency. This type of research is field research with a qualitative descriptive approach. The informants in this research were Wali Nagari Aua Kuniang, Head of General Affairs and Finance, Head of Welfare and Services, and two community figures. The data obtained in this research came from observations, documentation, and interviews which were then analyzed using data reduction techniques, data preparation, and drawing conclusions and the research time started from June 2024 until completion. The results of this research indicate that the management of village funds in Nagari Aua Kuniang, Pasaman District, West Pasaman Regancy cannot be said to be effective because it is not in accordance with existing regulations, namely to increase economic growth and rural infrastructure. The nagari government it self has explained the word program carried out to increase community income, however people just know how it is used but it doesn’t match what they receive and feel, in fact Aua Kuniang wrote thet Vastuk’s vast potential has been explored.

The Role of Village Apparatus in Village Financial Management Accountability (Study in Bangun Rejo Village, Tanjung Morawa District)

The purpose of this study was to determine the role of village officials in the financial management of Bangun Rejo Village, Tanjung Morawa District. The method used is a qualitative descriptive method. The data collection methods used are observation, interviews, and recording. These methods are then adjusted to the concept of village financial management, namely accountability and transparency. Based on the results of the research study, the accountability of Bangun Rejo Village officials in village financial management has mostly been in accordance with the applicable principles of village financial management. Although there are several obstacles, village officials have carried out their duties according to their roles. Community distrust of village leaders in managing village funds is an obstacle in Bangun Rejo Village

Analysis of Public Facilities, Village Funds and Social Infrastructure on Community Welfare in Pematang Serai Village, Langkat Regency

This research is based on the analysis of public facilities, village funds and social infrastructure on the welfare of the community in Pematang Serai village. Pematang Serai village, Langkat Regency is dominated by people who earn a living as fruit and vegetable farmers, but with the location of the village far from the city, there is a need for attention to public facilities for the community, Good management of village funds and infrastructure to be a benchmark for community welfare and household productivity is important for the people who live in the village. This research was conducted in Pematang Serai Village. The thing being studied is the influence between the variables of public facilities, village funds, and social infrastructure, on community welfare and household productivity. The purpose of the research is to find out and analyze the welfare of the community in Cingkes Village, Dolok Silau District by analyzing through public facilities, management and villages for the community and social infrastructure to facilitate daily community activities. The number of samples used was 200 data families collected by distributing questionnaires and data management using SEM (Structural Equation Modeling) using Amos software version 20. Based on the results of the test conducted with a hypothesis test, social infrastructure variables have a significant effect on community productivity. Then the variables of public facilities, village funds and social infrastructure have an insignificant effect on the welfare of the community and the variables of facilities and village funds also have no significant effect on household productivity. In this study, it is hoped that the village government will pay more attention to the things that the community needs in the village.

Analysis of Financial Performance of Village Fund Allocation Managers Based on Effectiveness Ratio and Growth Ratio at the Sipahutar III Village Office, Sipahutar District, North Tapanuli District

This research aims to determine the effectiveness of financial performance growth in managing Village Fund Allocations (ADD) at the Sipahutar III Village Office, Sipahutar District, North Tapanuli Regency. The data used comes from the Village Fund Allocation Financial Report from 2020 to 2022. Data collection methods used include documentation, literature study and observation. The data analysis technique applied is descriptive statistics using effectiveness ratios and growth ratios. The research results show that the financial performance of Village Fund Allocation (ADD) at the Sipahutar III Village Office is categorized as effective or good in terms of effectiveness ratio, with an average effectiveness of 100% during the 2020-2022 period. However, in terms of income and expenditure growth, there was a decline with an average negative growth of -3%. This research provides an illustration that although the effectiveness of ADD management in Sipahutar III Village is good, the challenge lies in the growth of income and expenditure which shows a decline. The implications of this research can be used as a basis for improving financial management strategies in order to support better growth in the future

Pengaruh Kompetensi Sumber Daya Manusia dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa: Studi Kasus Se Kecamatan Suwawa Timur Kabupaten Bone Bolango

This research aims to determine the influence of human resource competency and the use of information technology on the accountability of village fund management. The research method used in this research is a quantitative method with an associative quantitative approach. The data used is primary data obtained from distributing questionnaires to Village Heads, Village Secretaries, Heads of Finance and BPD who have served in the last 3 years in East Suwawa District, Bone Bolango Regency. This research involves 3 variables, namely 2 independent variables and 1 dependent variable. Where the independent variable (X1) is Human Resource Competency, the independent variable (X2) is Information Technology Utilization and the dependent variable (Y) is Village Fund Management Accountability. Data analysis in this study used multiple linear regression. The results of the research show 1) Human Resource Competence has a positive and significant effect on accountability in village fund management, 2) The use of information technology has a positive and significant effect on accountability in village fund management, and 3) simultaneously human resource competence and the use of information technology have a positive and significant effect. significant to the accountability of village fund management.

Efektivitas Pengelolaan Dana Desa oleh Pemerintah Desa Mekargalih Tahun 2023

This study aims to describe the effectiveness of village fund management in 2023 in Mekargalih Village based on indicators of goal achievement, integration, and adaptation as stated by Duncan in Steers (2003). The method used in this research is a qualitative method with the research object “Village Fund Management”. This research collected primary and secondary data obtained through semi-structured interviews, non-participant observation, literature study, and documentation study. The results showed that the Village Government was able to achieve the goals and objectives of using village funds, implement the applicable legal basis, carry out socialization and consensus, manage village funds according to procedures, and optimize the use of facilities and infrastructure. However, the disbursement of village funds and village fund activities are generally implemented late. Furthermore, training activities are considered not to have a significant impact to the capacity building of village officials. In addition, village governments face challenges in managing village funds in the form of limited village apparatus capacity and low levels of village independence. Overall, the village government has fulfilled most of the effectiveness indicators. Thus, it can be concluded that village fund management has been carried out effectively by the Mekargalih Village Government, but there are aspects that need to be improved to increase the effectiveness of village fund management in the future.

Pengaruh Kompetensi Aparatur, Komitmen Organisasi, Transparansi dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Dana Desa

This research aims to examine the influence of apparatus competency, organizational commitment, transparency and community participation on accountability in managing village funds in Agam Regency, West Sumatra Province. This type of research is quantitative research, with data collection using primary data, namely distributing questionnaires to respondents. The research population was heads of village financial affairs throughout Agam Regency with samples taken using the full sampling method totaling 92 samples. The data processing method in this research is the multiple linear regression analysis method. The results of this research show that the variables of apparatus competency, organizational commitment and community participation have a positive but not significant effect on accountability in managing village funds, while transparency has a positive and significant effect on accountability in managing village funds.

Analysis of Village Fund Management in Efforts to Improve Community Welfare in Setuta Janapria Village, Central Lombok 2020-2022

The allocation of village budget in Setuta Village has not been evenly distributed in each region. Unequal management of village funds causes inequality in development and community welfare. The primary objective of this study was to analyse the impact of village fund management on improving community welfare in Setuta Village, Janapria Sub-district, Central Lombok Regency. This descriptive quantitative research uses primary data collected from 44 households as samples. The results showed that the management of village funds in Setuta Village was not fully in accordance with applicable regulations. The impact of village fund management on community welfare is in the medium category. The positive impact of village fund management can be seen in the education sector, health, health services, and settlement facilities such as the provision of clean water sources for the community. However, the management of village finances has not yet had a significant impact on increasing income, expenses, living conditions, and transportation facilities.

QUALITY OF ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT IN KOTA BARU VILLAGE, NEGRI AGUNG DISTRICT, WAYKANAN REGENCY

The accountability of village fund management in Kota Baru has not complied with the provisions of Pamengeri No113 of 2014. This research aims to assess the level of accountability of financial management of Kota Baru Village, Negri Agung District, Waykanan Regency. The research method applied is qualitative, where direct interviews are conducted with the treasurer, secretary, and village head. The results of the research prove that the principle of accountability in village fund management has been implemented well, reflecting positive financial governance. In terms of planning, implementation, and accountability. It is hoped that the application of this accountability principle can be improved in the future through increasing understanding of the village apparatus by participating in socialization and also improving the quality of education.

Analysis of The Effectiveness of The Management of The Village Income and Expenditure Budget (APBDes) in Lembantongoa Village

This study aims to assess the effectiveness of the management of the Village Revenue and Expenditure Budget (APBDes) for Stages 1 and 2, which covers the period from January to August 2023 in Lembantongoa Village, Palolo Sub-district, Sigi Regency. The research method applied is a qualitative approach with a descriptive methodology. The study uses two types of data: primary and secondary data, collected through interviews and observations. The subject of this research is Lembantongoa Village, Palolo Sub-district, Sigi Regency. The results of the study include the calculation of the effectiveness ratio for APBDes management in Lembantongoa Village for the year 2023. Among the five activity fields listed in the APBDes of Lembantongoa Village, Palolo Sub-district, Sigi Regency, none are categorized as effective, and only one field is categorized as moderately effective, with an effectiveness rate of 86% in the Empowerment field, while the other fields are classified as less effective, with effectiveness rates ranging from 66-75%. To improve the management of village funds, the Lembantongoa Village Government conducts village deliberations aimed at developing a Village Government Work Plan (RKPDes) that addresses the needs of the community. Through these deliberations, it is hoped that the planned development activities can be effectively implemented. Additionally, it is expected that the Lembantongoa Village Government will conduct training to enhance the capacity of village apparatus so that they can perform their duties and functions more effectively.

Evaluating Urban Village Fund Management: An Analysis of Planning, Budgeting, Implementation, Guidance, and Supervision

The management of urban village development is currently ineffective, as evidenced by deficiencies in planning, budgeting, implementation, development, and supervision. Additionally, there is a notable shortfall in the quality and quantity of human resources, compounded by inadequate involvement of regional technical officials in providing assistance and guidance. This policy paper aims to review, identify, analyze, and formulate policy recommendations to better integrate the roles of communities and community groups in urban village development. The study employed a normative qualitative approach, utilizing in-depth interviews with Village Heads and community group leaders who are directly involved in village activities and have relevant insights. Data were collected through interviews, empirical studies, and documentary analysis. The findings indicate that implementing activities related to urban village facility and infrastructure development, as well as community empowerment, is “less effective.” Consequently, it is recommended that the Makassar City Mayor Regulation Number 28 of 2020 be revised to provide more detailed guidelines for community or community-group-based activity management.

The Influence Of Transparency, Accountability, Community Participation On Village Fund Management In Realizing Good Governance In Mountain Villages In Tigabinanga District" Karo District

The Influence Of Transparency, Accountability, Community Participation On Village Fund Management In Realizing Good Governance In Mountain Villages In Tigabinanga District" Karo District

Transparency Analysis Of Financial Report Preparation And Village Fund Management In Padang Mumpo Village, Pino District, South Bengkulu Regency

Research objectives To determine and analyze the transparency of village financial management in Padang Mumpo Village, Pino District, South Bengkulu Regency. The method used is a qualitative method. Data collection techniques are observation, documentation and interview techniques, then adjusted to the indicators of the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management and outlined in text form. The results of this study Padang Mumpo Village always provides information to the public and always reports accountability, and there is auditing by the inspectorate, therefore it can be concluded that the Transparency of Financial Reports and the management of Village Funds in Padang Mumpo Village based on indicators, namely the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management is in accordance.

Analisis Akuntabilitas Pengelolaan Dana Desa di Kadu Agung Kecamatan Gunungsari

Village Fund Management is one of the most important things in realizing the Vision and Mission of an area to improve the welfare of the community. The aim of this research is to find out an analysis of the accountability of village fund management in Kadu Agung, Gunungsari District, Banten Province. The research method used was qualitative by conducting direct observations and interviews with several employees and the community in Kadu Agung Village, Gunungsari District. Based on the results of research by conducting direct interviews, it shows that the village fund planning stages are in accordance with the regulations that have been implemented and only involve a few community leaders, but not all of them can be realized, the implementation stage has an implementation schedule and the realization is not entirely in accordance with the schedule even though the community has assisted. The accountability of Kadu Agung Village employees only has evidence in the form of receipts for purchasing goods and not the entire community knows about their accountability. The results of managing village funds in Kadu Agung are not in accordance with the needs and expectations of the community because many poor people do not receive assistance from the village, causing inequality between the community and the Kadu Agung Village.

Analysis of Village Fund Management in Improving Village Development in Rawak Hulu Village

Analysis of Village Fund Management in Improving Village Development in Rawak Hulu Village

The Influence of Transparency, Internal Control Systems, Human Resource Competency, and Community Participation on The Accountability of Village Fund Management

The Influence of Transparency, Internal Control Systems, Human Resource Competency, and Community Participation on The Accountability of Village Fund Management

Implementation of Accountability in Village Fund Management: Systematic Literature Review

Implementation of Accountability in Village Fund Management: Systematic Literature Review

The Accountability of Village Fund Management: Study on Villages in the Sub-District of Dempet

Village fund accountability is the responsibility of the village government in managing village funds based on the village fund management law. This study aims to examine the effect of the competence of village apparatus, usage of information technology, community participation, internal control systems, and the application of administrative sanctions on village fund management accountability. The data source is from 62 village apparatus respondents from 16 villages in the Dempet sub-district. Data analysis uses multiple linear regression. The results of this study show that the competence of village apparatus, community participation, internal control systems, and the application of administrative sanctions have a significant positive effect on the accountability of village fund management. Meanwhile, the usage of information technology does not impact village fund management's accountability.

Analysis of the effectiveness and efficiency of village fund management in Padaloang Village, Dua Pitue Sub-District, Sidenreng Rappang Regency

Background: Padaloang Village, Dua Pitue District, Sidenreng Rappang Regency, has managed village funds from 2020 to 2022 amidst various financial challenges. This study focuses on evaluating the effectiveness and efficiency of these funds to understand their impact on regional development and identify areas that need improvement. Method: The research method used is qualitative with a narrative approach. The data sources used are secondary data by analyzing the data using the effectiveness ratio and efficiency ratio, and primary data in the form of interview results analyzed using effectiveness and efficiency measurements. Findings: The results of the study show that the analysis of the effectiveness of village fund management in Padaloang Village from 2020 to 2022 indicates stable development. Each year, the average village fund management level reaches 96%. This indicates that the financial management of Padaloang Village is considered effective, with the calculation results exceeding 90% and the interview results also showing alignment with the effectiveness measurements used. The efficiency analysis shows that the management of village funds in Padaloang Village experienced a decline during the 2020-2022 period. The average efficiency level of Padaloang Village financial management during this period was 97.80%, indicating less efficiency because the value is less than 100%, but the interview results show alignment with the efficiency measurements used. Conclusion: These results indicate that the village government is still using its budget less efficiently but effectively. This shows that the objectives can be achieved but with relatively high resources. Novelty/Originality of this study: This study presents an in-depth analysis of the effectiveness and efficiency of village fund management using a unique combination of financial ratio analysis and qualitative interviews. This study provides new insights into the challenges in achieving budget efficiency while maintaining program effectiveness, which can be the basis for improving village fund management policies at the local and national levels.