Fund financial management strategy effort to improve accountability and sustainability of village government leadership
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Apr 13, 2023
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Abstract
This paper's research aimed to collect practical information concerning village financial management activities and methods for strengthening the accountability and sustainability of village government leadership. Several studies have been conducted to assess the efficacy and advantages of the Village Fund allocation budget. Only some studies, however, have looked at village financial management data management techniques that are responsible and sustainable for village government leadership. Methods for managing village money are adopted that adhere to the purposes and objectives of the village budget and improve the dignity of village-level leadership via efficient governance following existing legislation. Following the acquisition of various supporting documents, we evaluated them using a phenomenological technique, a tool we used to comprehend the phenomena of a Village-related problem. We can summarize the results, among others, that we get the function of village fund allocation intended for accelerating the development of village governance as well as an implementation strategy including accountability financial planning and a system of accountability for using these funds following the stages and policies determined by the central government and followed by adaptation to the interests of the local Village. Thus this study may be helpful for further studies.
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How to Cite
Asdi, Sitti Khumairoh, N., Risal Tawil, M., Zen, A., & Hendayani , N. (2023). Fund financial management strategy effort to improve accountability and sustainability of village government leadership. Enrichment : Journal of Management, 13(1), 154-165. Retrieved from https://enrichment.iocspublisher.org/index.php/enrichment/article/view/1213
References
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Assagaf, S. S. F., Pulhehe, S., Zakariah, I., Yusuf, N., Sangaji, M. F., Kembauw, E., & Basrun, M. C. (2019). Construction of the Village as a Development Shaft in the Island Buru. Int. J. Sci. Technol. Res, 8(9), 2139–2143.
Azlina, N., Hasan, A., & Desmiyawati. (2017). The Effectiveness of Village Fund Management (Case Study at Villages in Coastal Areas in Riau). https://repository.unri.ac.id/xmlui/handle/123456789/9046
Bakhtiar, B. (2021). Accountability and Transparency in Financial Management of Village Fund Allocations in Achieving Good Governance. Atestasi : Jurnal Ilmiah Akuntansi, 4(2), Article 2. https://doi.org/10.57178/atestasi.v4i2.269
Chomariyah, C., Ariyanto, B., & Hudi, N. (2016). Participation Principle On The 2014 Village Law In Coastal Village.
Dilaga, O. S., & Ichsan, M. (2019). Riskmanagement Design on Village’s Financial Activities: A Case Study of Barabali Village, Central Lombok. 71–76. https://doi.org/10.2991/aprish-18.2019.9
Ernawati, E., Tajuddin, T., & Nur, S. (2021). Does Government Expenditure Affect Regional Inclusive Growth? An Experience of Implementing Village Fund Policy in Indonesia. Economies, 9(4), Article 4. https://doi.org/10.3390/economies9040164
Flick, U. (2018). Designing Qualitative Research. SAGE.
Hadi, S., Wardayati, S. M., & Miqdad, M. (2020). Participative Budgeting Reality in The Society of Osing Ethnic Kemiren Village Banyuwangi District (An Ethnometodology Study). Planning, 11(2).
Hariyanto, H. (2022). Implications of State Policy Through Village Funds Towards the Cultural Values of Mutual Cooperation in the Village. DE LEGA LATA: Jurnal Ilmu Hukum, 7(1), Article 1. https://doi.org/10.30596/dll.v7i1.8721
Indartuti, E. (2022). Utilization of Village Funds in Improving the Economy of Village Communities. International Journal of Social Science and Business, 6(3), Article 3. https://doi.org/10.23887/ijssb.v6i3.49953
Indra, J., & Khoirunurrofik, K. (2022). Understanding the role of village fund and administrative capacity in stunting reduction: Empirical evidence from Indonesia. PLOS ONE, 17(1), e0262743. https://doi.org/10.1371/journal.pone.0262743
Karim, A., Musa, C. I., Sahabuddin, R., & Azis, M. (2021). The Increase of Rural Economy at Baraka Sub-District through Village Funds. The Winners, 22(1), Article 1. https://doi.org/10.21512/tw.v22i1.7013
Kuddy, A. L., & Lamba, R. A. (2022). THE MANAGEMENT OF VILLAGE FUNDS TRANSPARENCY IN JAYAPURA CITY (A STUDY IN TOBATI, ENGGROS, AND NAFRI VILLAGE). Modern Management Review, 27(1), Article 1. https://doi.org/10.7862/rz.2022.mmr.04
Madon, S., Malecela, M. N., Mashoto, K., Donohue, R., Mubyazi, G., & Michael, E. (2018). The role of community participation for sustainable integrated neglected tropical diseases and water, sanitation and hygiene intervention programs: A pilot project in Tanzania. Social Science & Medicine, 202, 28–37. https://doi.org/10.1016/j.socscimed.2018.02.016
Nugroho, A., Fajri, Iqbal, R. M., Fadhiela, K., Apriyani, D., Ginting, L. N., & Nurdin, S. (2022). Impacts of village fund on post disaster economic recovery in rural Aceh Indonesia. International Journal of Disaster Risk Reduction, 70, 102768. https://doi.org/10.1016/j.ijdrr.2021.102768
Olawuyi, B. J., & Boshoff, W. P. (2017). Influence of SAP content and curing age on air void distribution of high performance concrete using 3D volume analysis. Construction and Building Materials, 135, 580–589. https://doi.org/10.1016/j.conbuildmat.2016.12.128
Pangayow, B., & Patma, K. (2021). Planning, accountability and reporting of village financial management in Indonesia. Universal Journal of Accounting and Finance, 9(2), 197–203.
Permatasari, P., Ilman, A. S., Tilt, C. A., Lestari, D., Islam, S., Tenrini, R. H., Rahman, A. B., Samosir, A. P., & Wardhana, I. W. (2021). The Village Fund Program in Indonesia: Measuring the Effectiveness and Alignment to Sustainable Development Goals. Sustainability, 13(21), Article 21. https://doi.org/10.3390/su132112294
Rachaju, K. (2021). Effectiveness of Cash Assistance (BLT) for Communities Affected by The Pandemic Covid-19: Case study in Sirnajaya village, Cibadak sub-district, Sukabumi district. LEGAL BRIEF, 11(1), Article 1.
Rasyid, A, & Yusmita, F. (2023). The analysis of village financial management and reporting in the simple district. International Journal of Research in Business and Social Science (2147-4478), 12(1), 192-203.
Reza, H. K., Karim, K., & Susanti, M. (2022). Overview Of Village Fund Allocation By Number Of Villages. International Journal of Science, Technology & Management, 3(1), Article 1. https://doi.org/10.46729/ijstm.v3i1.426
Salahudin, S., Nurmandi, A., & Loilatu, M. J. (2020). How to Design Qualitative Research with NVivo 12 Plus for Local Government Corruption Issue in Indonesia? JURNAL STUDI PEMERINTAHAN (JOURNAL OF GOVERNMENT & POLITICS), 11(3), Article 3. https://journal.umy.ac.id/index.php/jsp/article/view/10111
Sarga, E. A. P. (2021). THE AUTHORITY OF THE VILLAGE CONSULTATIVE BODY (BPD) IN PREPARING THE VILLAGE REVENUE AND EXPENDITURE BUDGET (APBDES) IN GUMELAR VILLAGE, GUMELAR DISTRICT, BANYUMAS REGENCY IN 2020. Ganesha Law Review, 3(1), Article 1. https://doi.org/10.23887/glr.v3i1.250
Shaleh, K., Subing, H. J. T., & Yustina, A. I. (2020). Village Financial Management: Based on Local Tradition. Integrated Journal of Business and Economics, 4(1), 23–35.
Sparrow, R., Dartanto, T., & Hartwig, R. (2020). Indonesia Under the New Normal: Challenges and the Way Ahead. Bulletin of Indonesian Economic Studies, 56(3), 269–299. https://doi.org/10.1080/00074918.2020.1854079
Suhartono, S. (2020). Hukum Positif Problematik Penerapan Dan Solusi Teoritiknya. DiH: Jurnal Ilmu Hukum, 15(2), 206.
Susilo, D., Hidayat, E., & Marta, R. F. (2021). Village public innovations during COVID19 pandemic in rural areas: Phenomena in Madura, Indonesia. Cogent Social Sciences, 7(1), 1905919. https://doi.org/10.1080/23311886.2021.1905919
Temenggung, Y. A. (2016). Rural financial management in perspective law No. 6 of 2014 concerning the village. International Journal of Social Sciences, 43(1), 42–54.
Tuanaya, W., Tuhumury, J. J., & Wance, M. (2020). MANAGEMENT MODEL AND VILLAGE FUND ALLOCATION DURING PANDEMIC COVID-19 IN WAIHERU VILLAGE AMBON CITYINDONESIA. PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(7), Article 7.
Watts, J. D., Tacconi, L., Irawan, S., & Wijaya, A. H. (2019). Village transfers for the environment: Lessons from community-based development programs and the village fund. Forest Policy and Economics, 108, 101863. https://doi.org/10.1016/j.forpol.2019.01.008
Wirandana, P. A., & Khoirunurrofik, K. (2022). Educational inequality in Indonesia: Are intergovernmental fiscal transfers effective in reducing the gap? Educational Studies, 0(0), 1–20. https://doi.org/10.1080/03055698.2022.2103647
Yudha, E. P., Juanda, B., Kolopaking, L. M., & Kinseng, R. A. (2020). Rural development policy and strategy in the rural autonomy era. Case study of Pandeglang Regency-Indonesia. Human Geographies, 14(1), 125–147.
Yulihantini, D. T., & Wardayati, S. M. (2017). FINANCIAL ACCOUNTABILITY IN THE MANAGEMENT OF VILLAGE FUND ALLOCATION. https://repository.unej.ac.id/xmlui/handle/123456789/79240
Zeho, F. H., Prabowo, A., Estiningtyas, R. A., Mahadiansar, M., & Sentanu, I. G. E. P. S. (2020). Stakeholder collaboration to support accountability in village fund management and rural development. Journal of Socioeconomics and Development, 3(2), Article 2. https://doi.org/10.31328/jsed.v3i2.1395
Ahmad, F., Chowdhury, R., Siedler, B., & Odek, W. (2022). Building community resilience during COVID-19: Learning from rural Bangladesh. Journal of Contingencies and Crisis Management, 30(3), 327–338. https://doi.org/10.1111/1468-5973.12405
Arifin, B., Wicaksono, E., Tenrini, R. H., Wardhana, I. W., Setiawan, H., Damayanty, S. A., Solikin, A., Suhendra, M., Saputra, A. H., Ariutama, G. A., Djunedi, P., Rahman, A. B., & Handoko, R. (2020). Village fund, village-owned-enterprises, and employment: Evidence from Indonesia. Journal of Rural Studies, 79, 382–394. https://doi.org/10.1016/j.jrurstud.2020.08.052
Assagaf, S. S. F., Pulhehe, S., Zakariah, I., Yusuf, N., Sangaji, M. F., Kembauw, E., & Basrun, M. C. (2019). Construction of the Village as a Development Shaft in the Island Buru. Int. J. Sci. Technol. Res, 8(9), 2139–2143.
Azlina, N., Hasan, A., & Desmiyawati. (2017). The Effectiveness of Village Fund Management (Case Study at Villages in Coastal Areas in Riau). https://repository.unri.ac.id/xmlui/handle/123456789/9046
Bakhtiar, B. (2021). Accountability and Transparency in Financial Management of Village Fund Allocations in Achieving Good Governance. Atestasi : Jurnal Ilmiah Akuntansi, 4(2), Article 2. https://doi.org/10.57178/atestasi.v4i2.269
Chomariyah, C., Ariyanto, B., & Hudi, N. (2016). Participation Principle On The 2014 Village Law In Coastal Village.
Dilaga, O. S., & Ichsan, M. (2019). Riskmanagement Design on Village’s Financial Activities: A Case Study of Barabali Village, Central Lombok. 71–76. https://doi.org/10.2991/aprish-18.2019.9
Ernawati, E., Tajuddin, T., & Nur, S. (2021). Does Government Expenditure Affect Regional Inclusive Growth? An Experience of Implementing Village Fund Policy in Indonesia. Economies, 9(4), Article 4. https://doi.org/10.3390/economies9040164
Flick, U. (2018). Designing Qualitative Research. SAGE.
Hadi, S., Wardayati, S. M., & Miqdad, M. (2020). Participative Budgeting Reality in The Society of Osing Ethnic Kemiren Village Banyuwangi District (An Ethnometodology Study). Planning, 11(2).
Hariyanto, H. (2022). Implications of State Policy Through Village Funds Towards the Cultural Values of Mutual Cooperation in the Village. DE LEGA LATA: Jurnal Ilmu Hukum, 7(1), Article 1. https://doi.org/10.30596/dll.v7i1.8721
Indartuti, E. (2022). Utilization of Village Funds in Improving the Economy of Village Communities. International Journal of Social Science and Business, 6(3), Article 3. https://doi.org/10.23887/ijssb.v6i3.49953
Indra, J., & Khoirunurrofik, K. (2022). Understanding the role of village fund and administrative capacity in stunting reduction: Empirical evidence from Indonesia. PLOS ONE, 17(1), e0262743. https://doi.org/10.1371/journal.pone.0262743
Karim, A., Musa, C. I., Sahabuddin, R., & Azis, M. (2021). The Increase of Rural Economy at Baraka Sub-District through Village Funds. The Winners, 22(1), Article 1. https://doi.org/10.21512/tw.v22i1.7013
Kuddy, A. L., & Lamba, R. A. (2022). THE MANAGEMENT OF VILLAGE FUNDS TRANSPARENCY IN JAYAPURA CITY (A STUDY IN TOBATI, ENGGROS, AND NAFRI VILLAGE). Modern Management Review, 27(1), Article 1. https://doi.org/10.7862/rz.2022.mmr.04
Madon, S., Malecela, M. N., Mashoto, K., Donohue, R., Mubyazi, G., & Michael, E. (2018). The role of community participation for sustainable integrated neglected tropical diseases and water, sanitation and hygiene intervention programs: A pilot project in Tanzania. Social Science & Medicine, 202, 28–37. https://doi.org/10.1016/j.socscimed.2018.02.016
Nugroho, A., Fajri, Iqbal, R. M., Fadhiela, K., Apriyani, D., Ginting, L. N., & Nurdin, S. (2022). Impacts of village fund on post disaster economic recovery in rural Aceh Indonesia. International Journal of Disaster Risk Reduction, 70, 102768. https://doi.org/10.1016/j.ijdrr.2021.102768
Olawuyi, B. J., & Boshoff, W. P. (2017). Influence of SAP content and curing age on air void distribution of high performance concrete using 3D volume analysis. Construction and Building Materials, 135, 580–589. https://doi.org/10.1016/j.conbuildmat.2016.12.128
Pangayow, B., & Patma, K. (2021). Planning, accountability and reporting of village financial management in Indonesia. Universal Journal of Accounting and Finance, 9(2), 197–203.
Permatasari, P., Ilman, A. S., Tilt, C. A., Lestari, D., Islam, S., Tenrini, R. H., Rahman, A. B., Samosir, A. P., & Wardhana, I. W. (2021). The Village Fund Program in Indonesia: Measuring the Effectiveness and Alignment to Sustainable Development Goals. Sustainability, 13(21), Article 21. https://doi.org/10.3390/su132112294
Rachaju, K. (2021). Effectiveness of Cash Assistance (BLT) for Communities Affected by The Pandemic Covid-19: Case study in Sirnajaya village, Cibadak sub-district, Sukabumi district. LEGAL BRIEF, 11(1), Article 1.
Rasyid, A, & Yusmita, F. (2023). The analysis of village financial management and reporting in the simple district. International Journal of Research in Business and Social Science (2147-4478), 12(1), 192-203.
Reza, H. K., Karim, K., & Susanti, M. (2022). Overview Of Village Fund Allocation By Number Of Villages. International Journal of Science, Technology & Management, 3(1), Article 1. https://doi.org/10.46729/ijstm.v3i1.426
Salahudin, S., Nurmandi, A., & Loilatu, M. J. (2020). How to Design Qualitative Research with NVivo 12 Plus for Local Government Corruption Issue in Indonesia? JURNAL STUDI PEMERINTAHAN (JOURNAL OF GOVERNMENT & POLITICS), 11(3), Article 3. https://journal.umy.ac.id/index.php/jsp/article/view/10111
Sarga, E. A. P. (2021). THE AUTHORITY OF THE VILLAGE CONSULTATIVE BODY (BPD) IN PREPARING THE VILLAGE REVENUE AND EXPENDITURE BUDGET (APBDES) IN GUMELAR VILLAGE, GUMELAR DISTRICT, BANYUMAS REGENCY IN 2020. Ganesha Law Review, 3(1), Article 1. https://doi.org/10.23887/glr.v3i1.250
Shaleh, K., Subing, H. J. T., & Yustina, A. I. (2020). Village Financial Management: Based on Local Tradition. Integrated Journal of Business and Economics, 4(1), 23–35.
Sparrow, R., Dartanto, T., & Hartwig, R. (2020). Indonesia Under the New Normal: Challenges and the Way Ahead. Bulletin of Indonesian Economic Studies, 56(3), 269–299. https://doi.org/10.1080/00074918.2020.1854079
Suhartono, S. (2020). Hukum Positif Problematik Penerapan Dan Solusi Teoritiknya. DiH: Jurnal Ilmu Hukum, 15(2), 206.
Susilo, D., Hidayat, E., & Marta, R. F. (2021). Village public innovations during COVID19 pandemic in rural areas: Phenomena in Madura, Indonesia. Cogent Social Sciences, 7(1), 1905919. https://doi.org/10.1080/23311886.2021.1905919
Temenggung, Y. A. (2016). Rural financial management in perspective law No. 6 of 2014 concerning the village. International Journal of Social Sciences, 43(1), 42–54.
Tuanaya, W., Tuhumury, J. J., & Wance, M. (2020). MANAGEMENT MODEL AND VILLAGE FUND ALLOCATION DURING PANDEMIC COVID-19 IN WAIHERU VILLAGE AMBON CITYINDONESIA. PalArch’s Journal of Archaeology of Egypt / Egyptology, 17(7), Article 7.
Watts, J. D., Tacconi, L., Irawan, S., & Wijaya, A. H. (2019). Village transfers for the environment: Lessons from community-based development programs and the village fund. Forest Policy and Economics, 108, 101863. https://doi.org/10.1016/j.forpol.2019.01.008
Wirandana, P. A., & Khoirunurrofik, K. (2022). Educational inequality in Indonesia: Are intergovernmental fiscal transfers effective in reducing the gap? Educational Studies, 0(0), 1–20. https://doi.org/10.1080/03055698.2022.2103647
Yudha, E. P., Juanda, B., Kolopaking, L. M., & Kinseng, R. A. (2020). Rural development policy and strategy in the rural autonomy era. Case study of Pandeglang Regency-Indonesia. Human Geographies, 14(1), 125–147.
Yulihantini, D. T., & Wardayati, S. M. (2017). FINANCIAL ACCOUNTABILITY IN THE MANAGEMENT OF VILLAGE FUND ALLOCATION. https://repository.unej.ac.id/xmlui/handle/123456789/79240
Zeho, F. H., Prabowo, A., Estiningtyas, R. A., Mahadiansar, M., & Sentanu, I. G. E. P. S. (2020). Stakeholder collaboration to support accountability in village fund management and rural development. Journal of Socioeconomics and Development, 3(2), Article 2. https://doi.org/10.31328/jsed.v3i2.1395