Financial Management Accountability In Allocation Of Village Funds (Case Study In Village X)

Authors

  • Sari Mustika Widyastuti Universitas Tamansiswa Palembang
  • Syahri Syahri Universitas Tamansiswa Palembang

DOI:

https://doi.org/10.31316/jk.v6i3.3842

Abstract

Abstract

The economic development program in Indonesia can be realized by starting from the smallest part. This can be done by adequately implementing accountability for managing village funds from small villages. This study then aims to see how the implementation of village fund management accountability in village X follows regulations from PERMENDAGRI Number 20 of 2018. This research will be conducted with a qualitative methodology and data obtained from numerous research results and prior studies that are still pertinent to this research. The results of this study found that the implementation of village programs and financial management in village X already had a transparent and accountable nature. However, there are still some obstacles to implementation, such as delays in disbursing funds from local governments. Although it has several shortcomings, the village fund allocation management process has been running following PERMENDAGRI Number 20 of 2018.

Keywords: Village Fund Allocation, Accountability, Village Financial Management.

References

REFERENCES

Apostolopoulos, N., Liargovas, P., Stavroyiannis, S., Makris, I., Apostolopoulos, S., Petropoulos, D., & Anastasopoulou, E. (2020). Sustaining rural areas, rural tourism enterprises and EU development policies: A multi-layer conceptualisation of the obstacles in Greece. Sustainability, 12(18), 7687.

Ash-shidiqqi, E. A., & Wibisono, H. (2018). Corruption and Village: Accountability of Village Fund Management on Preventing Corruption (Problems and Challenges). Journal of Indonesian Legal Studies, 3(2), 195.

Bag, S., Wood, L. C., Xu, L., Dhamija, P., & Kayikci, Y. (2020). Big data analytics as an operational excellence approach to enhance sustainable supply chain performance. Resources, Conservation and Recycling, 153, 104559.

Bahagia, B., Muniroh, L., Ritzkal, R., Wibowo, R., Nurasiyah, S., & Naskiyah, N. (2022). The Role of The Teenage Ta'lim Assembly In Establishing The Morality of Youth. Reslaj: Religion Education Social Laa Roiba Journal, 4(4), 959-969.

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.

Darmawan, A. R., & Kusumaningrum, A. (2021). Law Enforcement on Indonesian Sovereign Wealth Fund to Strengthen the National Economy. International Journal of Law and Politics Studies, 3(2), 16-25.

Farnaghi, M., & Mansourian, A. (2020). Blockchain, an enabling technology for transparent and accountable decentralized public participatory GIS. Cities, 105, 102850.

Girsang, A. (2021). Jokowidodo-Jusuf Kalla Government Policy In Making The Indonesian Food Satisfaction. International Journal on Social Science, Economics and Art, 10(4), 168-188.

Grillner, S., & El Manira, A. (2020). Current principles of motor control, with special reference to vertebrate locomotion. Physiological reviews, 100(1), 271-320.

Gürtler, K., Beer, D. L., & Herberg, J. (2021). Scaling just transitions: Legitimation strategies in coal phase-out commissions in Canada and Germany. Political geography, 88, 102406.

Haque, M. S. (2020). Entrepreneurshipâ€driven public management reforms in Southeast Asia: Critical implications for public accountability. Public Administration and Development, 40(4), 220-231.

Houde, M., Krümmel, E. M., Mustonen, T., Brammer, J., Brown, T. M., Chételat, J., ... & Whiting, A. (2022). Contributions and perspectives of Indigenous Peoples to the study of mercury in the Arctic. Science of the Total Environment, 841, 156566.

Kadir, A., & Idris, I. (2021). Village autonomy and participatory democracy in Indonesia: the problem of community participation in Post-Village autonomy in the Southeast Sulawesi Province. Public Policy and Administration, 20(4), 514-529.

Lee-Geiller, S., & Lee, T. D. (2019). Using government websites to enhance democratic E-governance: A conceptual model for evaluation. Government Information Quarterly, 36(2), 208-225.

Lu, X., Zhang, Y., & Zou, Y. (2021). Evaluation the effect of cultivated land protection policies based on the cloud model: A case study of Xingning, China. Ecological Indicators, 131, 108247.

Maolani, D. Y. (2019). Strengthening Village and Village Government Towards Sustainable Development in the Framework of Increasing Community Welfare. JISPO Jurnal Ilmu Sosial Dan Ilmu Politik, 9(2), 36-48.

Moonti, R. M., & Ahmad, I. (2019). Budget Supervision and Mechanism by an Administrative Village in Indonesia. Sriwijaya Law Review, 3(2), 176-186.

Purnama, D. B. (2020). Implementation Of Internal Control Of Village Fund Allocation Management On Village Performance Accountability (Case Studies In All Villages Of Padangan District, Bojonegoro Regency In 2019). International Journal of Economics, Business and Accounting Research (IJEBAR), 4(4).

Rajala, T., & Kokko, P. (2021). Biased by design–the case of horizontal accountability in a hybrid organization. Accounting, Auditing & Accountability Journal.

Rasmini, N. K., & Mimba, P. S. H. (2021). The influence of apparatus competence, leadership style, tri hita karana culture and society participation on the effectiveness of village fund management. The Indonesian Accounting Review, 11(1), 61.

Siafu, O., Rawung, S. S., & Kawulur, A. F. (2020). Analysis of Village Fund Budget Management in Bololo Village, North Wasile District, East Halmahera Regency. International Journal of Applied Business and International Management (IJABIM), 53-64.

Suryani, A. (2022). The accountability of village funds and to improve the effectiveness of village programs. Jurnal Perspektif Pembiayaan dan Pembangunan Daerah, 10(2), 119-130.

Suryawati, N., & Syaputri, M. D. (2021). Harmonization of the application of customary law and positive law in village communities of Malang regency. International Journal of Applied Business and International Management (IJABIM), 6(2), 1-12.

Suwito, S., & Jannang, A. R. (2022). Village Financial Transparency And Accountability (Empirical Study in Disadvantaged Villages in West Halmahera Regency). International Journal of Environmental, Sustainability, and Social Science, 3(1), 08-16.

Taufiqurokhman, T., & Andriansyah, A. (2018). Implementation of allocation of village funds (ADD) increases institutional and Ngombakan Village development programs manifest good governance. Matra Pembaruan: Jurnal Inovasi Kebijakan, 2(3), 197-206.

Downloads

Published

2022-08-24