Transparency and accountability analysis of village fund allocation management in Lembang Polopadang village
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Jun 29, 2023
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Abstract
The Village Fund program aims to provide financial support to encourage economic, social, and infrastructure development in rural areas. Village funds take the form of financial transfers directly to village governments. These funds can be used for infrastructure development, local economic development, health and education services, and the development of other village potentials. The purpose of village funds is to reduce the development gap between urban and rural areas and its management with the principles of transparency, community participation, accountability, and management based on local needs and potential. The research objective is to explore more deeply how transparency and accountability in the management of village funds to improve the effectiveness of village fund management in Lembang Polopadang. The data analysis techniques used are data reduction, data display, data verification, data categorization, data interpretation and conclusion drawing. The results showed that the village's financial management has fulfilled the provisions stipulated in Permendesa No. 7 of 2021 concerning Priorities for the Use of Village Funds in 2022. Transparency and accountability in the management of ADD in Lembang Polopadang have been carried out properly at the planning, implementation, administration, reporting, and accountability stages. Information regarding activities or programs financed by ADD has been well produced. In addition, physical and administrative accountability has also run well in accordance with applicable village regulations. This shows the village government's commitment to improving the welfare of the population through transparent and accountable ADD management.
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How to Cite
Pabisangan Tahirs, J. (2023). Transparency and accountability analysis of village fund allocation management in Lembang Polopadang village. Enrichment : Journal of Management, 13(2), 1355-1362. https://doi.org/10.35335/enrichment.v13i2.1335
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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. (2020). Village fund, village-owned-enterprises, and employment: Evidence from Indonesia. Journal of Rural Studies, 79, 382–394.
Aritenang, A. (2021). The Role of Social Capital on Rural Enterprises Economic Performance: A Case Study in Indonesia Villages. SAGE Open, 11(3), 21582440211044176.
ATMADJA, A. T., SAPUTRA, K. A. K., MANURUNG, D. T. H., & WULANDARI, R. (2021). Factors that influence financial management: A case study in Indonesia. The Journal of Asian Finance, Economics and Business, 8(6), 1203–1211.
Bakhtiar, B. (2021). Accountability and Transparency in Financial Management of Village Fund Allocations in Achieving Good Governance. ATESTASI: Jurnal Ilmiah Akuntansi, 4(2), 230–245.
Bull, L. A., Gardner, P. A., Gosliga, J., Rogers, T. J., Dervilis, N., Cross, E. J., Papatheou, E., Maguire, A. E., Campos, C., & Worden, K. (2021). Foundations of population-based SHM, Part I: Homogeneous populations and forms. Mechanical Systems and Signal Processing, 148, 107141.
Darwin, M., & Hadna, A. H. (2022). Partnership building between NGOs and Indonesian local governments: a case study of integrative leadership immersing itself in innovativeness. International Journal of Social Economics.
Dewi, Y. A., Nasfi, N., & Yuliza, M. (2021). Internal Control System, Utilization of Accounting Information Technology, on Village Fund Management Accountability. International Journal of Economics, Business and Accounting Research (IJEBAR), 5(1), 384–397.
Gardner, P., Bull, L. A., Gosliga, J., Dervilis, N., & Worden, K. (2021). Foundations of population-based SHM, Part III: Heterogeneous populations–mapping and transfer. Mechanical Systems and Signal Processing, 149, 107142.
Gobikas, M., & Čingienė, V. (2021). Public-private partnership in youth sport delivery: local government perspective.
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), 46–64.
Jayawarsa, A. K., Saputra, K. A. K., & Purnami, A. S. (2021). Is It Important To Manage And Identify Village Wealth As A First Step To Becoming A Village Sustainability. Southeast Asia Journal of Contemporary Business, Economics and Law, 24(6), 39–44.
Kourula, A., Moon, J., Salles-Djelic, M.-L., & Wickert, C. (2019). New roles of government in the governance of business conduct: Implications for management and organizational research. In Organization Studies (Vol. 40, Issue 8, pp. 1101–1123). SAGE Publications Sage UK: London, England.
Leonardi, P. M., & Treem, J. W. (2020). Behavioral visibility: A new paradigm for organization studies in the age of digitization, digitalization, and datafication. Organization Studies, 41(12), 1601–1625.
Magdalena, S., & Suhatman, R. (2020). The Effect of Government Expenditures, Domestic Invesment, Foreign Invesment to the Economic Growth of Primary Sector in Central Kalimantan. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 3(3), 1692–1703.
Mohajan, H. K. (2018). Qualitative research methodology in social sciences and related subjects. Journal of Economic Development, Environment and People, 7(1), 23–48.
Muhtar, E. A., Abdillah, A., Widianingsih, I., & Adikancana, Q. M. (2023). Smart villages, rural development and community vulnerability in Indonesia: A bibliometric analysis. Cogent Social Sciences, 9(1), 2219118.
Nani, D. A., & Ali, S. (2020). Determinants of Effective E-Procurement System: Empirical Evidence from Indonesian Local Governments. Jurnal Dinamika Akuntansi Dan Bisnis, 7(1), 33–50.
Olin, Y. K., Kase, P., & Toda, H. (2021). The role of traditional institutions in implementing the empowerment policy of Oetulu village, Musi district, Timor Tengah Utara regency. Journal of Governance and Accountability Studies, 1(2), 145–161.
Ortega-Rodríguez, C., Licerán-Gutiérrez, A., & Moreno-Albarracín, A. L. (2020). Transparency as a key element in accountability in non-profit organizations: A systematic literature review. Sustainability, 12(14), 5834.
Pane, E. (2019). The Reconstruction of Village Governance Towards Good Governance (Study in Kalianda District, South Lampung Regency). Fiat Justisia: Jurnal Ilmu Hukum, 13(1), 1–18.
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), 12294.
Ritchie, J., & Spencer, L. (2002). Qualitative data analysis for applied policy research. In Analyzing qualitative data (pp. 187–208). Routledge.
Rumkel, L., Sam, B., & Umanailo, M. C. B. (2019). Village head partnership, village consultative body and customary institution in village development. Int. J. Sci. Technol. Res, 8(8), 1058–1063.
Saputra, K. A. K., Sara, I. M., Jayawarsa, A. A. K., & Pratama, I. G. S. (2019). Management of village original income in the perspective of rural economic development. International Journal of Advances in Social and Economics, 1(2), 52–59.
Sellers, J. S., & Scharff, E. A. (2020). Preempting politics: State power and local democracy. Stanford Law Review, 72(5), 1361–1419.
Sofyani, H., Atmaja, R., & Rezki, S. B. (2019). Success factors of village-owned enterprises (BUMDes) performance in indonesia: An exploratory study. Journal of Accounting and Investment, 20(2), 44–58.
Valentinov, V., Verschraegen, G., & Van Assche, K. (2019). The limits of transparency: A systems theory view. Systems Research and Behavioral Science, 36(3), 289–300.
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.
World Health Organization, (2005. (2020). Universal health coverage partnership annual report 2019: in practice: bridging global commitments with country action to achieve universal health coverage.
Yundari, T., & Artati, D. (2021). Analisis Pengaruh Literasi Keuangan, Perilaku Keuangan dan Pendapatan Terhadap Keputusan Investasi. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 3(3), 609–622. https://doi.org/10.32639/jimmba.v3i3.896
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), 89–100.