Village Fund Management Research Articles

The Role of the Majene District Inspectorate as Government Internal Supervision Apparatus [Apip] in Supervision of Village Financial Management

Village funds and their allocation are managed independently by the government of villages throughout Indonesia, including the villages in Majene District, West Sulawesi Province. However, the amount and allocation of village funds, managed by the village government apparatus, are prone to mismanagement or potential misuse, which necessitates proper supervision. The Inspectorate of Majene Regency, as the Apparatus District Government Internal Control (APIP), is tasked with overseeing the management of village funds for the 82 villages in Majene District. Internal constraints hinder the supervision of village funds, which is the main reason for the lack of budget inspection by the Inspectorate of Majene Regency, along with other constraints that will be revealed in this study. This research aims to analyze the extent of the role of the Apparatus Government Internal Oversight in the Inspectorate of Majene Regency in supervising the management of village finances throughout the district. The research method used in this study is descriptive qualitative. Data collection techniques include interviews and observations as primary data, and document reviews as secondary data. Primary data sources were obtained through interviews with ten informants, as well as observations and document reviews. Secondary data were gathered from existing data within the office of the Inspectorate of Majene Regency, as well as data from the villages. The data analysis process involved data collection, data reduction, data verification, and drawing conclusions. The research results indicate that the Inspectorate of Majene Regency has not been able to audit all villages within a year due to budget limitations for inspection costs. As a result, inspections are conducted on a rotational basis. In terms of monitoring, the Inspectorate of Majene Regency has made significant efforts to monitor and provide guidance on governance issues related to village finances and other problems. Additionally, the Inspectorate has responded to all inputs concerning village issues, including conducting inspections, especially in villages nearing village head elections.
 Keywords: supervision, management, village fin

Pengaruh Kompetensi Aparatur Pengelola Dana Desa, Sistem Pengendalian Internal dan Transparansi Informasi terhadap Efektivitas Pengelolaan Dana Desa di Kecamatan Tugumulyo Kabupaten Musi Rawas

The purpose of this study is to determine the effect of the competence of the village fund management apparatus, internal control system and information transparency on the effectiveness of village fund management in Tugumulyo District, Musi Rawas Regency. The population in this study was seventeen villages in Tugumulyo sub-district. Using purposive sampling techniques, the sample of this study was 51 respondents. Data was collected by distributing questionnaires directly to respondents. The data analysis technique used is multiple linear regression with SPSS software version 25. The results showed that the competence of the village fund management apparatus, internal control system, and information transparency together have a positive effect on the efficiency of village fund management in Tugumulyo District, Musi Rawas Regency. Partially, the competence of the village fund management apparatus has a negative effect on the effectiveness of village fund management. The internal control system has a positive and significant effect on the effectiveness of village fund management. Information transparency has a positive and significant effect on the effectiveness of village fund management.

Determinan Kinerja Perangkat Desa di Kecamatan Sekar Kabupaten Bojonegoro

The poor performance of village officials in managing village fund direct cash assistance and the allocation of village funds for village development is the basis for this research. This study aims to examine how leadership, work environment, office facilities and the competence of village officials affect the performance of village officials in Sekar District, Bojonegoro Regency. This study uses primary data. Primary data in this study were taken through questionnaires distributed directly. This research uses a quantitative approach. The population used in this study were village officials in Sekar District, Bojonegoro Regency. The number of samples used was 50 respondents and the sampling method used simple random sampling. The data analysis technique used is SEM-PLS (Partial Least Square). The results of this study indicate that leadership and office facilities affect the performance of village officials in Sekar District, Bojonegoro Regency. Meanwhile, the work environment and competence of village officials have no effect on the performance of village officials in Sekar District, Bojonegoro Regency.
 Keywords: Office Facilities, Leadership, Village Apparatus Performance, Village Apparatus Competence, Work Environment

Analysis Of Village Fund Management In The Jayapura City Government Area

The objectives of this research are; 1) Describe and analyze the management of Village Funds in the Jayapura City area. 2) Describe and analyze the determinant factors that support and hinder the management of Village Funds in villages in the Jayapura City area and 3) Provide solutions in efforts to improve the management of village funds in the Jayapura City area. This research uses a qualitative approach, which is limited to efforts to reveal a problem or situation or event as it really is. The results of this study show that the planning stages for managing village funds in Jayapura City are in accordance with applicable regulations, administration activities where recording of village fund financial transactions has been carried out properly.

DETERMINATION OF STRENGTHENING CITIZENS IN VILLAGE FUND MANAGEMENT

This research is conducted to explore and analyze whether accountability and citizen involvement can affect the strengthening of residents in managing village funds in the village of Rawang Panca Arga Subdistrict, Asahan Regency, North Sumatra Province. The population in this study is all BPD (Village Representative Agencies) in the village of Rawang Panca Arga Subdistrict. The sample used is a census, meaning all the population is included as a sample, which covers only 30 people when this research was carried out in April and May 2021. The results of this study indicate that only the variable raises has a positive and significant effect on strengthening citizens to manage village funds in the village of Rawang Panca Arga Subdistrict, while the accountability and community involvement variables have no effect, specifically when testing those variables together with the variables of openness, accountability, and residents' condition that have an influence on strengthening citizens in managing village funds. Keywords: Strengthening Citizen, Village Funds, Accountability, Management.

Menelisik Praktik Pengelolaan Dana Desa Melalui Sebuah Pemaknaan Kepala Desa

This research aims to determine the phenomenon of village fund management practices from planning, implementation of administration, and accountability through the meaning of awareness from the village head. The research uses a qualitative phenomenological approach to collecting data through observation, interviews, and documentation. The results of this research found that the Musrenbangdes in Mor Songai Village regarding the approval of village fund planning and budgeting only involved 3 BPD representatives. There is no transparency in the management of village funds in Mor Songai Village because the village fund management process is still in the learning stage. The implementation of administration in Mor Songai village did not run properly because administration was not carried out by the village treasurer. There is no accountability of the village head to the community due to weak BPD oversight of the village head's performance. The supervision and supervision carried out by the community in managing village funds did not work well because there was intimidation from the village head towards the community.

Efektivitas Pemanfaatan Dana Desa dalam Menunjang Pembangunan Infrastruktur di Desa Karangsalam Lor Kecamatan Baturraden, Kabupaten Banyumas

The purpose of this study is to analyze the effectiveness of the use of village funds and find out how the community views the use of village funds in terms of infrastructure development in Karangsalam Lor Village. The number of samples in this study were 88 people from Karangsalam Lor Village, Baturaden District, Banyumas Regency. Data collection techniques are interviews using a Likert scale model questionnaire. The results of this study indicate that the management and utilization of village funds in infrastructure development carried out by the Karangsalam Lor Village Government is very effective both at the level of education, health, physical infrastructure such as roads, bridges and is used for the construction of inappropriate houses and the improvement of new tourist destinations. The implication of this research is to find out how effective the use of village funds is in terms of infrastructure development in Karangsalam Lor Village, and to find out how the community's perception of the use of village funds in terms of infrastructure development in Karangsalam Lor Village. For village heads and village officials to better understand what the goals of the central government are so that development can be in accordance with what is expected and run effectively and efficiently. the community is expected to be able to participate in maintaining and caring for the development results of the village government and support what is the village government program and actively participate in the Musrenbangdes and supervision of its management.

Efektivitas Pengelolaan Bantuan Langsung Tunai Dana Desa pada Masa Pandemi Covid-19

Karangasem Regency is one of 21 other regencies that has succeeded in disbursing Direct Cash Assistance from Village Funds reaching 59.7%. Manggis District is one of the sub-districts in Karangasem Regency that has disbursed Direct Village Fund Cash Assistance in 12 village areas. This research aims to examine the influence of accountability, transparency and community participation on the effectiveness of managing Village Fund Direct Cash Assistance. The sample used for this research was 119 village officials. Determining the sample in this research used a non-probability sampling method with a purposive sampling technique. Data was collected using a questionnaire method. The research results reveal that accountability, transparency and community participation have a positive effect on the effectiveness of managing Village Fund Direct Cash Assistance.
 Keywords: Accountability; Transparency; Community Participation.

EFEKTIVITAS PENGELOLAAN DANA DESA DALAM PEMBERDAYAAN MASYARAKAT DI DESA KONTUNAGA KECAMATAN KONTUNAGA KABUPATEN MUNA

The purpose of this study is to determine the effectiveness of village funds management in community empowerment in Kontunaga Village, Kontunaga District, Muna District in 2022. This study was using a sample of 34 people from the community who were members of the community empowerment program in Kontunaga village in 2022. The data analysis for this study was based on the proposed effectiveness formula. The results of this study show that village financial management for community empowerment in Kontunaga village consists of village financial planning, which is rated as highly effective with an effectiveness level of 95,88%. The utilization of village resources is classified as effective with an effectiveness level of 84,71%. The accountability of the village fund belongs to the effective category, and its effectiveness level is 86,67%. This shows that village resource management for community empowerment in Kontunaga Village, Kontunaga District, Muna District is truly practiced and enjoyed by the community.

The Effect of Apparatus Commitment on the Accountability of Village Fund Management with Village Government Performance as a Mediating Variable in the Village Government of the Jumantono Sub-District, Karanganyar Regency

This study aims to determine the significant influence between the commitment of the apparatus on the accountability of managing village funds through the performance of the village government. The village government organizational commitment is an agreement or commitment made by the village government organization in carrying out its duties to manage village funds. The performance of the Village Government has an important role for the Regional Government of Karangayar Regency, especially in the implementation of good governance. In fact, the good governance practices that have been implemented have not made an optimal contribution to the performance of the Village Government. The population in this study were all Village Governments in 11 Villages, Jumantono District, Karanganyar Regency, with a total of 145 people. This study uses census research by taking the entire population to be used as respondents. data analysis using path analysis and sobel test. The results of the study show (1) Commitment of the apparatus has a significant effect on village government performance and accountability for managing village funds in Jumantono District, Karanganyar Regency. (2) Village government performance has a significant effect on village fund management accountability in Jumantono District, Karanganyar Regency. (3) Apparatus commitment has an indirect effect on the accountability of managing village funds through the performance of the village government as a mediating variable in the Village Government of Jumantono District, Karanganyar Regency.

Analisis Pengaruh Kompetensi Aparatur Desa, Partisipasi Masyarakat, Komitmen Organisasi dan Penerapan Sistem informasi Keuangan Desa terhadap Akuntabilitas Pengelolaan Dana Desa:


 The purpose of this study was to analyze the influence of village apparatus competence, community participation, organizational commitment and implementation of financial information systems on village fund management accountability. Methods of data collection using a questionnaire. The total sample for the study was 116 respondents in Galela sub-district, North Halmahera district in 2023. The analytical tool used was multiple linear regression using SPSS. The results showed that the competence of village apparatus, community participation did not affect the accountability of managing village funds, while organizational commitment, application of village financial information systems had an effect on accountability in managing village funds.
 Keywords: competence of village apparatus, community participation, organizational commitment, application of village financial information systems, accountability of village fund management.

The implementation good public governance principles in village fund management

This research is qualitative research with a case study method. This research was conducted in Sinduharjo Village, Kapanewon Ngaglik, Sleman Regency, Special Region of Yogyakarta Province. This study aimed to perceive the implementation of the principles of good public governance (GPG) in managing village funds in the Sinduharjo Village. Data collection techniques were used in the form of interviews and documentation. The data analysis technique used is a qualitative data analysis technique, according to Miles and Huberman (1984). The data analysis technique consists of three stages: data reduction, data display, and drawing conclusions/verification. The results of this study show that not all GPG principles are fully implemented by the basic principles and guidelines for implementing GPG set out in the 2008 Komite Nasional Kebijakan Governance (KNKG) document. The GPG principle that has been fully implemented in the management of village funds in the Sinduharjo Village is the principle of transparency and legal culture. Meanwhile, the GPG principles that have not been fully implemented in the management of village funds in the Sinduharjo Village are the principles of democracy, accountability, fairness, and equality

Tata kelola media sosial sebagai institusionalisasi praktik akuntansi dalam pengelolaan dana desa di Indonesia

This study aims to elaborate on strengthening social media governance as an alternative means of strengthening the principles of transparency and public accountability in managing village funds in Indonesia. Social media has the ability to strengthen the availability of information to the public so as to create the principles of transparency and public accountability for the village fund management process. The availability of information facilities can be an important indicator for the public to participate in supervising village funds so that they are right on target and empower rural communities. This study used an explanatory qualitative approach using in-depth interviews and observation techniques to several rural social media activists in Indonesia. This research finds that social media governance can be an alternative channel to strengthen transparency and public accountability in the management of village funds. However, additional knowledge and competence is needed for village government officials in managing social media. This study also found that strengthening aspects of transparency and accountability through social media is evidence of the institutionalization of accounting practices in managing village funds in Indonesia.

Efektivitas Pengelolaan Anggaran Dana Desa dalam Pembangunan Infrastruktur di Desa Sileang Kabupaten Humbang Hasundutan Tahun 2021

This research was conducted to see the effectiveness of managing the Village Fund Budget, namely to see an increase in village infrastructure development in Sileang Village, Doloksanggul District, Humbang Hasundutan Regency. Based on the problems studied, the method and type of research used descriptive qualitative research. Using data analysis techniques according to Miles and Huberman with interview data collection techniques and documentation, the key informants in this study were the village heads and the main informants were development heads and additional informants were four people from Sileang Village. The results of the research show that the management of the Village Fund Budget in the development of village infrastructure in 2021 has not been running effectively, it can be seen from the dimensions that are used as measuring instruments, there are still dimensions that are fully operational. Starting from the ineffective implementation of the planning coordination mechanism and funding system, the lack of budgetary resources owned by the village government so that the limited development programs implemented, the lack of maturity in terms of development planning, in the implementation of socialization the community involved must be limited due to the Covid-19 pandemic, there are still village officials who are not participatory in managing village funds, as well as facilities and infrastructure for infrastructure development in Sileang village are not yet adequate. Efforts that can be made to overcome obstacles and obstacles regarding the implementation of Sileang village government. The government should try to coordinate between regions/hamlets optimally so that unwanted problems do not occur, increase public awareness of development by actively participating in deliberations, and also conduct socialization of programs that have been formulated to the community so that people are more aware of the program.

Analisis Pengelolaan Dana Desa dalam Upaya Pembangunan Infrastruktur dan Pemberdayaan Masyarakat di Desa Bengle Kecamatan Majalaya Kabupaten Karawang

Villages are areas whose main livelihood is agriculture and food production. In Indonesia, a village is a unit of government directly under the subdistrict government at the district level, led by a village head. Many people do not know how much budget realization in the accountability report. In terms of budgeting, the use of village funds in infrastructure development and village community empowerment cannot be said to be transparent. This study aims to explore the management of village funds in community empowerment efforts and infrastructure development in Bengle Majalaya village, Karawang in 2022. The research was conducted using a qualitative method with a descriptive approach. Data collection techniques were carried out by conducting in-depth interviews with the village head, village secretary, village treasurer, village advisory board as resource persons and researchers conducted direct observations. The government has followed the Minister of Home Affairs Regulation No. 20/2018 on Village Financial Management. The village development program is running well by producing sports facilities and infrastructure. However, the community empowerment program in Bengle Village is not running well, due to the lack of community participation in the village.

Efektivitas Pengelolaan Dana Desa dalam Upaya Peningkatan Pembangunan di Desa Sifaoroasi Kecamatan Huruna Kabupaten Nias Selatan

One of the identification problems in managing village funds in the village of Sifaoroasi, Huruna district, South Nias district, which still cannot be said to be fully effective, especially in the development of the village. This study uses qualitative methods as data analysis. The data sources in this study were the head of the Sifaoroasi village, the head of planning affairs, village officials, the head of the hamlet and the community of the Sifaoroasi village. Data were collected based on data collection techniques, namely observation, interviews, documentation and data triangulation. The results show that the management of village funds in an effort to increase development in the village of Sifaoroasi, Huruna sub-district, South Nias district is still not effective, this can be seen from the perspective of village development that has not been fully realized effectively in 2020. Thus it can be seen from the theory. used in this research is the clarity of the objectives to be achieved, the clarity of strategic achievement of objectives, the process of analysis and problem formulation, sound policies, proper planning, proper programming, the availability of facilities and infrastructure for monitoring and control systems are still not effective and are not effective. according to what the community wants in the village. The factors that influence the management of village funds in Sifaoroasi village, Huruna district, South Nias district are human resources, facilities and infrastructure as well as transportation tools that support the development of the village.

Peran Badan Permusyawaratan Desa (Bpd) Dalam Pengelolaan Dana Desa Di Desa Sei Merbau Kecamatan Ujung Padang Kabupaten Simalungun

The Purpose of this study is to describe the role of Village Consultative Body in fund management village in the form of concrete rebate constuction for the 2017 fiscal year in the Sei Merbau Village District Ujung Padang Regency Regency of Simalungun next constraints. Validity of the data whit the triangulation of source and collection techniques data. Analysis was performed whit a model interactive, reduction data, presentation data, and drawing conclusions. This study uses kualitative approach with data collection trough interviews, observation, and documentation. The Subject of this studi is the head and village, cairmand and BPD member, and the community in the village Sei Merbau district Ujung Padang regency of Simalungun. Object under investigation is the role BPD in management village fund in the village Sei Merbau District of Ujung Padang. The result of study this study indicate that role of BPD in the village fund management was not optimal, measured by the fuor indicators, namely three indicators can be categorized as good including equality, consensus orientation and participation. But there is one indicators that is not optimal, namely Rresponsiveness. As for the inhibiting factor include Human Resources and delay in project implementation.

PENGARUH PARTISIPASI MASYARAKAT, KOMPETENSI SUMBER DAYA MANUSIA DAN PENGAWASAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

The aims of this research are 1. To find out the effect of community participation on the accountability of managing village funds in Golewa District, Ngada Regency. 2. To determine the effect of human resource competence on the accountability of managing village funds in Golewa District, Ngada Regency. 3. To find out the effect of supervision on the accountability of managing village funds in Golewa District, Ngada Regency. This type of research uses causality research, the research was conducted in villages throughout Golewa District, Ngada Regency, the research data obtained will be analyzed with the help of the SPSS (Statistical Package for the Social Sciences) software application. Based on the results of the study, data was obtained that: The results of testing the community participation variable showed a regression coefficient value of 0.304. The tcount value of the community participation variable > ttable (2.047 > 2.02439) and a significant level of 0.048 <0.05. The results of testing the human resource competency variable show a regression coefficient value of 0.277. The tcount value of the human resource competence variable > ttable (2.184> 2.02439) and a significant level of 0.035 <0.05. The results of testing the community participation variable showed a regression coefficient value of 0.743. The tcount value of the community participation variable > ttable (3.262> 2.02439) and a significant level of 0.002 <0.05.

Analisis Faktor – Faktor Yang Mempengaruhi Pengelolaan Dana Desa (Studi Kasus Pada Desa Di Kecamatan Sayung)

Village funds are funds provided by the central government sourced from tha state revenue and expenditure budget allocated to villages, village funds are transferred through the distruct/city regional income and expenditure budget. Village funds provided to improve insfrastructure andi t is hoped that the government cn advance in all aspects of lagging villages. Good management of village funds can realize the government’s hopes of this research is to show whether accountability, oversight, community participation, and competence of village officials can affect the management of village officials can affect the management of village funds. This study used a quantitative method, this research was conducted in villages in the sayung subdistrict with a total sampel of 150 respondents, consisting of village officials, village consultative bodies, and the community, the sampling technique is purposive sampling. Primary data used by distributing questionnaires. Based on the test results, it can be concludedthat the variables of accountability, supervision, cummunity participation, and competence of village officials simultaneouslt have a significant effect on the management of village funds.
 Keywords : Accountability, Supervision, Cummunity Participation, Competence of Village officials, and Management of Village Funds

Pengaruh Sistem Pengelolaan Dana Kelurahan Dan Sistem Informasi Pengelolaan Keuangan Daerah Terhadap Kualitas Laporan Keuangan Dimediasi Akuntabilitas

The purpose of this study was to find out, test and prove the effect of village fund management and regional financial management information systems on the quality of financial reports with accountability. The research method used is quantitative method and uses primary data by distributing questionnaires. The research sample used the Slovin Formula and had a population of 104 respondents, namely village officials from 3 subdistricts in Surabaya, namely Sambikerep Subdistrict, Tandes Subdistrict and Pakal Subdistrict, so that the sample of this study was 70 respondents. The data analysis technique used in this research uses Partial Least Square (PLS). The results of this study indicate that the Village Fund Management shows no significant results on the Quality of Financial Reports, the Regional Financial Management Information System shows that it has no significant effect on the quality of financial reports, the regional financial management information system shows a significant influence on accountability, and accountability has a significant effect on the quality of financial reports.
 Keywords: Urban Village Fund Management, Regional Financial Management Information System, Quality of Financial Statements and Accountability