Village Fund Management Research Articles

IMPLEMENTASI NILAI KEWAJIBAN PEMIMPIN DALAM ISLAM PADA KEBIJAKAN PEMERINTAHAN DESA BERDASARKAN UU NO. 6 TAHUN 2014

Village governments play a central role in Indonesia's governance structure as public service providers at the local level. This research aims to analyze the implementation of Islamic values of leader obligations, such as trustworthiness, justice, and deliberation, in village governance policies based on Law No. 6/2014 on Villages. Using a normative juridical method with statutory, conceptual, and comparative approaches, this research evaluates the implementation of Islamic values through document and literature studies. The results show that although Islamic leadership principles are reflected in the duties of the village head, such as fair management of village funds and community empowerment, implementation faces challenges, including limited resources, diverse understanding, and integrity issues. The study also identified strategic solutions, such as continuous training, strengthening supervision, and increasing community participation. In conclusion, Islamic leadership values have strong relevance in village governance policies and can improve the quality of village governance if optimally implemented. This research contributes to the understanding of the integration of Islamic values in the context of modern governance and recommends more in-depth follow-up studies on specific cases to enrich the literature in this field.

Accountability for Financial Management of Village Funds by the Government of Kuteni Reje Village, Lut Tawar District, Central Aceh Regency

Accountability in the financial management of Village Funds is crucial. This research is motivated by the financial management of village funds by the Kuteni Reje village government, which has achieved achievements in managing village funds. However, there are still shortcomings in implementing accountability in the financial management of Village Funds. Therefore, it is necessary to carry out a more in-depth study to find an accountability model for Village Fund management to maximize the performance of the Kuteni Reje village government as a public service provider. This research uses Mardiasmo's accountability theory, which consists of 4 (four) variables: legal accountability and honesty, process accountability, program accountability, and policy accountability. The research was conducted using qualitative methods. Data collection techniques were carried out using interviews and documentation. The selection of informants was carried out using a purposive sampling technique. The results of this research show that in terms of formal accountability, the management of Village Funds by the Kuteni Reje Village Government has been carried out accountably. However, there are still shortcomings in village financial management, namely delays in the process of preparing the Village Revenue and Expenditure Budget (APBK) and lack of transparent information regarding the Village Revenue and Expenditure Budget (APBK) to the community, especially the use of Village Funds, and the unavailability of compliant services for the community to convey any deviations in the management of Village Funds that occur. So, we need a model and pattern of accountability that focuses more on social accountability to complement the dark side of formal accountability so that the performance of the Village government in financial management becomes better.

Smart village: Evaluating the role of Siskeudes management in enhancing village fund accountability

Smart villages are basically about how rural communities make the best use of ICT and social innovation to create accountability. Rural communities worldwide are looking for solutions to improve suboptimal community services. Information and communication technology applications allow rural communities to improve their quality of life and provide excellent service. Smart villages are basically about how rural communities make the best use of ICT and social innovation to create accountability. The objective of this study is to investigate the impact of Siskeudes operator’s competence, training quality, and internal control on the accountability of village fund management mediated by Siskeudes usage. The study employed a questionnaire survey with village officials in Ketanggungan Sub-district, Brebes Regency, with a sample size of 105 people, decided employing the purposive technique. Descriptive analysis was used to clarify the general perceptions of the survey respondents and path analysis to explore the direct and indirect effect. The results point out a direct effect of Siskeudes operator’s competence, training quality, system of internal control, and Siskeudes usage on the village fund accountability. Furthermore, Siskeudes usage mediates Siskeudes operator’s competence, training quality, and system of internal control on accountability of village fund management. To ensure effective accountability reporting from village governments, it is important to strengthen officials' competencies, provide targeted training to improve operational efficiency, and implement robust control systems. In addition, the development of an integrated village financial system can facilitate transparent reporting and minimize the risk of misappropriation of funds.

The Influence Of Understanding Village Fund Accounting And Community Participation In Fund Management Village With The Principle Of Tri Pantangan As A Variable Moderation

The purpose of this study was to determine the effect of accounting understanding and community participation on village fund management with the principle of tri pantang as a moderator variable in villages in Tumbangtiti District, Ketapang Regency. This research method uses primary data, and the data collection method uses a questionnaire technique. The population in this study includes all village officials in the Tumbangtiti District, Ketapang Regency, consisting of the Village Head, Village Secretary, Treasurer, and Finance Officer. The sampling technique used is non-probability obtained through questionnaire distribution, with a total of 64 respondents. The results of this study indicate that accounting understanding has a positive effect on village fund management, community participation has a positive effect on village fund management, tri pantang cannot moderate the effect of accounting understanding on village fund management, and tri pantang moderates the positive effect of community participation on village fund management.

Efektivitas Pengelolaan Dana Desa di Desa Pangada’a Kecamatan Dungaliyo Kabupaten Gorontalo

Effectiveness of Village Fund Management in Pangada'a Village, Dungaliyo District, Gorontalo Regency. Sindi Djafar. 931418121. 2024. Thesis. Accounting Study Program, Accounting Department, Faculty of Economics, Gorontalo State University.This study aims to: 1). to determine the effectiveness of village fund management in Pangada'a, Dungaliyo District, 2) to determine the supporting and inhibiting factors for the effectiveness of village fund management in Pangada'a, Dungaliyo District. The research method used is qualitative descriptive, the location of the study is in Pangada'a Village, Gorontalo Regency. Data collection techniques in the form of observation, interviews and documentation which are then analyzed using qualitative data based on the concepts of Miles and Huberman.The results of the study show: 1). Village fund management in Pangada'a, Dungaliyo District has been carried out but is not yet effective and still requires improvement in aspects of implementation and financial management (administration) and accountability for reporting village financial management to achieve optimal effectiveness. 2). Determining Factors of Effectiveness of Village Fund Management Pangada'a Sub-district has been proven to be a supporting factor in the implementation of effective village fund management, but is still constrained by the aspect of timeliness.

Training: Anti-Corruption Educational and Cultural Communication Strategy with a Pragmatic and Approach Communal Challenge

Currently, corruption has permeated various levels of administration, including at the village level such as Selomarto Village, Giriwoyo District, Wonogiri Regency. Both village officials and the general public are involved in daily corrupt practices, posing significant challenges to the integrity of village fund management. To address this issue, Training on Communication Strategies for Anti-Corruption Education and Culture was conducted with a Pragmatic and Communal Challenge Approach as part of Community Engagement in the Village. The results of this engagement indicate that the implemented communication strategy successfully increased awareness, participation, and commitment of Selomarto Village community members in combating corruption. The community effectively implemented strict oversight of village funds and conducted sustained social campaigns, building a strong anti-corruption culture. The commitment of the PKK Empowerment and Family Welfare Community in Selomarto Village as a change agent in corruption prevention serves as an inspiration to other regions, although ongoing challenges such as continuous support from various stakeholders remain a primary focus. Therefore, efforts to sustain local governance integrity and continuity should be continuously promoted to ensure the positive effects of this engagement continue to grow and serve as a positive example for other communities in building a clean and transparent governance system.

Pengaruh Kompetensi Aparat Desa dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa: Studi Kasus di Kecamatan Tilango Kabupaten Gorontalo

This study aims to investigate the influence of village apparatus competence and information techonology utilization on the accountability of village fund management in Tilango Sub-district, Gorontalo Regency. The study employed a quantitative method with primary data collected through a questionnaire. A pusposive sampling tecnique was employed, resulting in a sample size of 103 participants. The analysis method utilized is Sturctural Equation Modeling (SEM) with the assistance of AMOS software. The finding indicate that: 1) Village apparatus competence has an insignificant influence on the accountability of village fund management; 2) Information technology utilization also has an insignificant influence on the accountability of village fund management; 3) Both village apparatus competence and information technology utilization collectively have a significant influence on the accountability of village fund management.

THE IMPLEMENTATION OF THE VILLAGE FUND IN AN UNDERDEVELOPED VILLAGE: A CASE STUDY OF TENDE VILLAGE, GALANG SUB-DISTRICT, TOLITOLI REGENCY

This study aims to explore the implementation of Village Fund management in Tende Village, Galang Sub-district, Tolitoli Regency, Central Sulawesi Province. This study employs qualitative research with a case study approach. The data collection techniques used were observation, in-depth interviews, and documentation from primary and secondary sources. This study discovered that the implementation of Village Fund at the planning level could accommodate community aspirations. Development in the infrastructure sector had a significant impact on the community. However, the negative side of Village Fund implementation is the dominance of the Activity Implementation Team (TPK), which does not involve the community in implementation, especially in infrastructure development. Furthermore, due to the limited bureaucracy, the disbursement of the Village Fund took a considerable amount of time. In addition, the Village Fund had implications for decreasing the social capital of village communities. This study argues that the utilization of Village Fund should be tailored to the specific conditions of each village. This study contributes by providing additional perspectives on Village Fund implementation in underdeveloped villages.

Analisis Perkembangan Kinerja Keuangan UMKM Dilihat Dari Optimalisasi Pengelolaan Bantuan Dana Desa dan Literasi Keuangan Pelaku UMKM (Studi Kasus UMKM Didesa Kubutambahan)

This study aims to determine the development of MSME financial performance as seen from the optimization of village fund management and financial literacy of MSME actors in Kubu Additional Village. The population is all MSME actors who have received assistance in the form of funds from the village and the number of samples in this study is 41 MSME actors. The data analysis technique used in this study is the Structural Equation Modeling-SEM based on SEM variance, which is famously called Partial Least Square (PLS) visual version 3.0. The results of this study suggest that financial management does not have a significant effect on financial performance in MSMEs. Financial literacy does not moderate the influence of financial management on financial performance in this study.

Analysis of Accountability and Transparency of Village Fund Allocation in Katoi Village, North Kolaka Regency

This study aims to evaluate the accountability and transparency levels in the Village Fund Allocation (ADD) administration at Katoi Village, North Kolaka Regency. The primary focus is on how the village administration administers the funds in compliance with the accountability and transparency guidelines outlined in the Minister of Home Affairs of the Republic of Indonesia's Regulation Number 113 of 2014. This study uses a qualitative method with a descriptive approach. Data were collected through interviews with related parties and documentation studies of village fund management reports. The study's findings show that Katoi Village's village fund management has been transparent and accountable, in compliance with the laws that are in place. However, there are still certain challenges with public information dissemination and the creation of more thorough financial reports.

The Village Fund, Village Tourism Development, and Its Impact on Income Inequality in Rural Indonesia: How do Village Elites Shape It?

ABSTRACT In Indonesia, the central government is implementing the Village Fund Program to alleviate rural poverty through, among others, developing village tourism under the village-owned enterprise scheme (Badan Usaha Milik Desa/BUMDes). However, income inequality has been increasing severy year. Existing studies have highlighted the problems of the village government's management of village funds and its impact on poverty alleviation. The understanding of income inequality remains restricted. This research investigates the impact of the implementation of the Village Fund on village tourism development and its impact on income inequality. Using mixed methods, this research was conducted in one of the pilot villages nationally acknowledged as the best in implementing the program and found that village elites earned six times more income than non-elites. From the political economy approach, this article demonstrates how village elites implemented the Village Fund in developing a BUMDes-based tourism village and how they contribute to income inequality.

Pengaruh Penyajian Laporan Keuangan Desa Dan Lingkungan Pengendalian Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa Dengan Moralitas Individu Sebagai Variabel Moderasi Pada Kabupaten Asahan

This research is a research conducted to test and change the influence of Village Financial Report Presentation and Control Environment on Fraud Prevention in Village Fund Management with Individual Morality as a Moderating Variable in Asahan Regency, with an associative research approach, and data collection techniques by distributing questionnaires, the sample was 63 respondents and using path analysis techniques using the SEM PLS application. Based on the research results, it was concluded that the Presentation of Village Financial Reports has a relationship with a positive direction of influence on Fraud Prevention in village governments in Asahan Regency, the Control Environment has a relationship with a positive direction of influence on Fraud Prevention in village governments in Asahan Regency, Individual Morality moderates the influence of the Presentation of Village Financial Reports on Fraud Prevention in village governments in Asahan Regency, Individual Morality moderates the influence of the Control Environment on Fraud Prevention in village governments in Asahan Regency

ADVOCACY STRATEGY IN OPTIMIZING THE USE OF VILLAGE FUNDS FOR THE STUNTING PREVENTION PROGRAM IN EAST SUMALATA DISTRICT

Stunting is a critical public health issue in North Gorontalo Regency, and efforts to prevent it during the First 1000 Days of Life face significant challenges, particularly due to insufficient allocation of village funds for stunting prevention initiatives. This research aims to explore effective communication and advocacy strategies for securing village fund support for the stunting prevention program focused on the First 1000 Days of Life at the village level in East Sumalata District, North Gorontalo Regency. The study employs a descriptive qualitative approach, utilizing document analysis, observations, interviews, and focus group discussions to examine village fund management and assess the effectiveness of advocacy strategies. The findings indicate that an effective advocacy strategy for securing village fund allocations for the stunting prevention program involves informal communication with a persuasive approach directed at regional leaders. Key elements include presenting accurate target data, referencing relevant regulations, submitting well-prepared activity proposals, and obtaining recommendation letters from local authorities such as the Head of the Office or the Subdistrict Head. Given the sensitivity and limitations of village budget discussions, consistent monitoring of advocacy proposals is essential to ensure program implementation. Support from regional leaders and partner organizations is crucial for successful advocacy efforts.

KATALISASI INFORMASI PUBLIK TERHADAP PENGGUNAAN DANA DESA SEBAGAI BENTUK AKUNTABILITAS KEUANGAN DI DESA BUHU JAYA

Publication efforts are possible using information systems, especially those that are digital-based. The existence of a new model in the realm of village fund management publications will realize accountable and transparent village fund management. Therefore, this service is carried out in the form of counseling on planning and using village funds based on accountability values, Microsoft-based village financial management training and the formation of village information media. The final result of the implementation of the service which forms a digital-based village information social media is one form of realizing transparency and accountability in the use of village funds. The existence of this series of activities is a step in realizing accountable and transparent management of village funds so that it will avoid misuse of village funds as well as provide space for community participation in supervising the management of village funds. In addition, this media will provide space for community participation in monitoring the use of village funds carried out in various forms of programs and activities.

Efektivitas Dana Desa dalam Pembangunan Pertanian Pedesaan: Studi Kasus di Desa Donowarih Kecamatan Karangploso Malang

Donowarih Village is a village that has extensive agricultural land, so some of the people work in agriculture. With great potential in the agricultural sector, it will influence economic development in rural communities. The government provides funds that are managed by villages to improve village development, but the distribution of village funds for each sector is adjusted to the needs of that sector, including in the agricultural sector. This research aims to: (1) Identify the effectiveness of agricultural development, (2) Analyze the effectiveness of village fund management mechanisms (3) Identify perceptions of farmer groups in agricultural development. This research was used to obtain descriptive qualitative data. The methods used are observation, interviews, questionnaires and documentation. The focus of the research is on the mechanism for managing village funds in agricultural development. This research was carried out in Donowarih Village, Karangploso District, Malang Regency. Data analysis was carried out using validity and reliability tests on the questionnaire, then the effectiveness of the results of the questionnaire answers would be calculated using a score index. After analyzing the results of the research, the Donowarih Village Government has effectively implemented several programs to realize agricultural development, including the cultivation of goats and the Farming Road (JUT) construction program using village funds. The village fund management mechanism shows that in the planning process the answer score index is 78.75%, in the implementation process the answer score index is 81.5%, and in the accountability process the answer score index is 79% so that in each process conclusions can be drawn on village fund management has been effective. The farmer group's perception of the use of village funds in the agricultural sector for the development of facilities and infrastructure obtained an answer score index of 68.2% so that the respondent's perception was that they were effective in utilizing village funds in the agricultural sector.

Pengaruh Pengelolaan Dana Desa Terhadap Kesejahteraan Masyarakat Desa Tamboo Kecamatan Tilongkabila Kabupaten Bone Bolango

This research employed a quantitative approach. The data were collected through observation, questionnaires, and documentation. The populations in this research were all Community welfare of Tamboo Village, Tilongkabila Subdistrict, Bone Bolango Regency, while the samples were 40 Community. The anaysis method employed Simple Linear Regression. The results indicated that the assignment method village fund management positive influence on the Community welfare of Tamboo Village, Tilongkabila Subdistrict, Bone Bolango Regency. From the calculation of the coefficient of determination, it indicated an R-square of 0,413, which meant that 41,3% of the variabiliti of community Welfare in Tamboo Village, Tilongkabila Subdistrict, Bone Bolango Regency is addressed by Village Fund Management Of the other hand, the remaining 58,7% is influenced by other variables not examined in the research.

THE INFLUENCE OF APPARATUS COMPETENCE, INTERNAL CONTROL, AND WHISTLEBLOWING ON THE PREVENTION OF FRAUD IN VILLAGE FUND MANAGEMENT WITH RELIGIOSITY AS A MODERATING VARIABLE

This study aims to determine the effect of apparatus competence, internal control, and whistleblowing on the prevention of fraud in village fund management, as well as the role of religiosity in moderating apparatus competence, internal control, and whistleblowing. This study uses a quantitative methodology. The Batin XXIV sub-district's village apparatus is included in the study's population. Purposive sampling was the method of sampling employed in this investigation, yielding a sample size of sixty respondents overall. PLS (Partial Least Square) is the data analysis technique used in this study, and SmartPLS software version 4.0.9.6 was used to process the data. The results of this study indicate that apparatus competence, internal control, and whistleblowing have a positive and significant effect on the prevention of fraud in village fund management. Religiosity does not moderate the relationship between apparatus competence and the prevention of fraud in village fund management, nor does it moderate the relationship between internal control and the prevention of fraud in village fund management. However, religiosity can moderate the relationship between whistleblowing and the prevention of fraud in village fund management. Keywords: Apparatus Competence; Internal Control; Whistleblowing; Religiosity; Fraud Prevention

Prosocial Behavior And Determinants In The Accountability Of Village Fund Management

The purpose of this study is to investigate the impact of village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure on village fund management accountability. This study's population includes the entire village administration of Sleman Regency. This study is conducted in 17 villages that represent each district with the largest village fund gain under Sleman Regent Decree Number 2/Kep.KDH/A/2021 related to The Amount of Village Fund of 2021. This study used the purposive sampling method. The sample for this study consists of 106 village government officials who are active in managing village funds in accordance with the Minister of Home Affairs of the Republic of Indonesia Regulation 20 of 2018 on village fund management. This research is quantitative. This study employed primary data, which was collected utilizing questionnaires. This study's data analysis methods included descriptive statistics, data quality, and hypothesis testing. The findings of this study reveal that Village's official competency, application of the village financial system, community participation, prosocial behaviour, and external pressure all have a major impact on the accountability of village fund management.

Pengaruh Penyajian Laporan Keuangan dan Aksesibilitas Informasi Keuangan Terhadap Akuntabilitas Pengelolaan Keuangan Desa

This study aims to obtain empirical evidence on the impact of financial report presentation and financial information accessibility on the accountability of village fund management. Village fund management accountability refers to the responsibility of village governments to the public regarding village financial management. The research was conducted in 13 villages in Kledung District, Temanggung Regency, with 52 respondents selected using a non-probability sampling method, specifically purposive sampling. Data were collected through questionnaires, and data analysis was performed using multiple linear regression with SPSS version 26. The results show that both financial report presentation and financial information accessibility have a positive effect on the accountability of village financial management.

VILLAGE FUND MANAGEMENT TOWARDS VILLAGE INDEPENDENCE, THROUGH THE EMPOWERMENT OF BUMDes IN SIMEULEU REGENCY

This study aims to examine the effect of village fund management on village independence, through BUMDes empowerment in Simeuleu Regency. The study was conducted on 171 samples with the chairman, secretary and treasurer of the village as respondents from 138 villages in simeuleu Regency. Data was collected through questionnaires and analyzed using the analysis of the Statistical Package for the Social Science (SPSS) 23. The results showed that the partial and simultaneous management of village funds had a significant effect on village independence. Meanwhile, the partial and simultaneous BUMDes empowerment test strengthens the influence of village fund management on village independence in Simeuleu Regency. So the partial statistical test carried out in this study can be concluded that Ha1, Ha2, Ha3 and Ha4 are accepted.