ANALYSIS of the USE of VILLAGE FUNDS in TERUNG WATER DEVELOPMENT (A Case Study in the Village of Malola, South Minahasa)

Scientific Research Journal (SCIRJ), Volume IX, Issue IV, April 2021 1 ISSN 2201-2796 ANALYSIS OF THE USE OF VILLAGE FUNDS IN TERUNG WATER DEVELOPMENT (A Case Study in the Village of Malola, South Minahasa)

NOVY J. KASENDA

Department Of Accounting, Polytechnic of Manado Country

DOI: 10.31364/SCIRJ/v9.i04.2021.P0421851 http://dx.doi.org/10.31364/SCIRJ/v9.i04.2021.P0421851

Abstract-The purpose of this research was to determine the use of village funds in the development of Terung Water in Malola Village, South Minahasa Regency. The method used in this research is descriptive qualitative. The research subjects were the village head, the village secretary and the Village Consultative Body. The data collection technique is done by interview, observation and documentation. The results of this study indicate that program planning has not been going well because of the lack of attention from several parties, including village officials and the community. The use of village funds, too, is not in accordance with existing regulations because it is not timely in making implementation reports. Supervision of the performance of terung water development is said to be inadequate, this is due to inhibiting factors in supervision, one of which is the weak performance of village management.

Keywords: Use of Village Funds, Terung Water Development

I. INTRODUCTION

Village Funds are funds allocated in the Indonesian budget for villages that are transferred through the Regional Government Budget, districts / cities and are used to finance governance, implementation of development, community development, and community empowerment to improve the welfare of rural communities, improve the quality of human life. as well as poverty reduction and set forth in the Village Government Work Plan. Village funds are managed in a democratic manner and social justice must be enforced so that villages are able to independently carry out participatory village development aimed at realizing the improvement of the quality of human life; increasing the welfare of rural communities; and poverty reduction. Village development is managed in a participatory manner because it involves the participation of the village community by utilizing human resources as well as natural resources and the environment in a sustainable manner. The village of Malola was given the trust by the government, providing funds for village development. However, before the government uses these funds, a Village Development Planning Consultation must be held. The Village Development Planning Deliberation is held at the beginning of each year, namely in January with reference to the Village Medium Term Development Plan. The program discussed in the Village Development Planning Conference is Terung Water or Clean Water. And this program has been implemented in 2019. Each village is mandated to prepare a 5-year plan document, namely the Village Medium-Term Development Plan), and an annual plan document, namely, the Village Development Work Plan. Development that has been implemented by the Village Government, one of them is terung water development. Air terung is taken from the local language of Tontemboan, Terung which means Sabuah or a shelter made of bamboo. Terung water is water made in Sabuah or a shelter. This Terung Water is also the source of water for the people of Malola Village. Therefore, the construction of terung water is very beneficial for the people of Malola Village, because it helps the community to get clean water. However, in the construction of this terung water, there are several procedures that are not appropriate. The procedure is that budget planning, use of village funds, and field supervision have not yet been implemented in accordance with existing regulations. Based on the background of the problems above, the problem formulation in this research is: How is the budget planning in making terung water in Malola Village, South Minahasa Regency? What is the procedure for using the Village Fund in Malola Village, South Minahasa Regency? How is the supervision of the development of terung water in Malola Village, South Minahasa Regency?

www.scirj.org © 2021, Scientific Research Journal http://dx.doi.org/10.31364/SCIRJ/v9.i04.2021.P0421851 This publication is licensed under Creative Commons Attribution CC BY. Scientific Research Journal (SCIRJ), Volume IX, Issue IV, April 2021 2 ISSN 2201-2796

II. RESEARCH METHODS

This research uses a qualitative method that aims to understand a phenomenon in natural social contact, by promoting a deep communication interaction process between the researcher and the phenomenon under study. The data collection technique is done by interview, observation and documents. Data sources, namely: Primary data, data obtained directly from the village concerned, through the results of interviews with the Village Head, Village Secretary, Village Consultative Body (representatives). Secondary data, namely the source of data obtained from information on several reference books and the internet that are related to research. Data Analysis Techniques, namely: 1). Collecting data that is still raw by researchers. 2). Data reduction is defined as the process of selecting a focus on simplifying, abstracting and transforming raw data that emerge from written notes in the field. 3). Data presentation is a structured collection of information that gives the possibility of drawing conclusions and taking action, and deep basic reasons.

III. DISCUSSION

3.1. Analysis of Terung Water Program Planning Making Eggplant Water in Malola Village, South Minahasa involved the Village Head, the Head of the Environment, and the Malola Village Community. In this case, the Project leaders, Builders and Supervisors all involve the Community in Malola Village, even for the purchase of raw materials it is also purchased through shops located in Malola Village. The budget for making terung water is IDR 454,298,000 which is divided into three stages: 1. Talud making with a budget of IDR. 205,820,000 2. Drainage with a budget of IDR. 104,510,000 3. Making Road Concrete Rebates with a budget of IDR. 143,968,000

Table 3.1 Budget for Making Talud for Terung Water, Malola Village, South Minahasa Regency Code Description Budget Volume Unit Price Amount

5 Shopping IDR. 205.820.000 Making of Talaud 5.1.2 IDR. 205.820.000 Capital Expenditures for Buildings, Buildings and Parks 5.1.2.1 Capital Expenditures for Buildings, IDR. 2.500.000 Buildings, and Honor Parks Implementation of Activities Additional Honor for Work 1Activities IDR. 2.500.000 IDR. 2.500.000 Performance Income 5.1.2.2 Capital Expenditures for Buildings, IDR. 78.580.000 Buildings, Gardens-Wages of Labor

Foreman 18 Work IDR. 170.000 IDR. 3.060.000 result Repairman 172 Work IDR. 170.000 IDR. 29. 240.000 result Workers 315 Work IDR. 130.000 IDR. 40.950.000 result Foreman 2 20 Work IDR. 130.000 IDR. 2.600.000 result Material Transport Costs 1Activities IDR. 2.730.000 IDR. 2.730.000

5.1.2.3 Capital Expenditures for Buildings, IDR.124.740.000 Buildings, Parks-Raw Materials / Materials

Shopping for Cement 588 Bag IDR. 75.000 IDR. 44.100.000

Gravel Stone 15/20 198 M3 IDR. 280.000 IDR. 55.440.000

Sand Plug 96 M3 IDR. 225.000 IDR. 21.600.000

Urug Sand 45 M3 IDR. 80.000 IDR. 3.600.000

Amount IDR.205.820.000 Source: Malola Village Secretariat

From the table above, it can be explained that village funds for making Talud with a budget of IDR. 205,820,000 is used for: 1. Capital Expenditures for Buildings, Buildings, Honor Park Implementation of activities totaling IDR. 2,500,000 will be used to pay fees for the program and activity Control Team in the amount of IDR. 2,500,000. 2. Capital Expenditures for Buildings, Buildings, Parks-Wages for Workers, a total of IDR. 78,580,000 was used to pay the Chief Builder IDR. 3.060.000 (IDR. 170.000 / Work result x 18 result of work), Builder IDR. 29. 240,000 (IDR. 170,000 / Output x 172 Work output), Worker IDR. 40,950,000 (IDR. 130,000 / Result of work x 315 Result of work), Foreman IDR. 2,600,000 (IDR. 130,000 / Work output x 20 Work output), and additional transportation costs IDR. 2,730,000 (IDR. 2,730.00 / Activity x 1 Activity). 3. Capital Expenditures for Buildings, Buildings, Parks-Raw Materials / Materials totaling IDR. 124,740,000 are used for Cement Shopping IDR. 44,100,000 (IDR. 75,000 / bag x 588 bags), 15/20 IDR. 55,440,000 (IDR. 280,000 / M3 x 198 M3), IDR. 21,600,000 (IDR. 225,000 / M3 x 96 M3), and IDR. 3,600,000 (IDR. 80,000 / M3 x 45 M3).

Table 3.2 Budget for Terung Water Drainage in Malola Village, South Minahasa Regency Code Description Budget Volume Unit Price Jumlah

5 Shopping IDR. 104.510.000

Drainage Making

5.2.1 BIrrigation Capital Expenditure / IDR. 104.510.000 Embung / Drainage / Wastewater / Garbage

5.2.1.2 Irrigation Capital Expenditure / IDR. 55. 300.000 Embung / Drainage / etc.-Wages of Employees Foreman 13 Work IDR. 170.000 IDR. 2.210.000 Result Repairman 102 Work IDR. 170.000 IDR. 17.340.000 Result Workers 255 Work IDR. 130.000 IDR. 33.150.000 Result Foreman 2 20 Work IDR. 130.000 IDR. 2.600.000 Result

5.2.1.3 Capital Expenditures for Irrigation / IDR 49.210.000 Embung / Drainage / etc.-Raw Materials / Materials

Shopping for Cement 243 bag IDR. 75.000 IDR. 18. 225.000

River stone 6 M3 IDR. 225.000 IDR. 1.350.000

Stone Kali 15/20 61 M3 IDR. 225.000 IDR. 13.725.000

Urug Sand 10 M3 IDR. 225.000 IDR. 2.250.000

Sand Plug 46 M3 IDR. 255.000 IDR. 11.730.000

Gravel 3 M3 IDR. 310.000 IDR. 930.000

Project Board 1 Piece IDR. 250.000 IDR. 250.000

Inscription 1 Piece IDR. 750.000 IDR . 750.000

Amount IDR. 104.510.000 Source: Malola Village Secretariat

From the table above, it can be explained that village funds in making Drainage with a budget of IDR. 104,510,000 is used for: 1. Capital Expenditures for Irrigation / Embung / Drainage / etc.-Total Wages of Employees IDR. 55,300,000 was used to pay the Chief Builder IDR. 2,210,000 (IDR. 170,000 / Result of work x 13 Result of work), Builder IDR. 17,340,000 (IDR. 170,000 / Output x 102 Work output), Worker IDR. 33.150.000 (IDR. 130.000 / Result of work x 255 Result of work), Foreman IDR. 2,600,000 (IDR. 130,000 / Output x 20 Work output) 2. Capital Expenditures for Irrigation / Embung / Drainage / etc.-Raw Materials / Materials total IDR. 49,210,000 were used for Cement Shopping IDR. 18,225,000 (IDR. 75,000 / bag x 243 bags), River stone IDR. 1,350,000 (IDR. 225,000 / M3 x 6 M3), River stone 15/20 IDR. 13,725,000 (IDR. 225,000 / M3 x 61 M3), Escavated sand IDR. 2,250,000 (IDR. 225,000 / M3 x 10 M3), IDR. 11,730,000 (IDR. 225,000 / M3 x 46 M3), Gravel IDR. 930,000 (IDR 310,000 / M3 x 3 M3), IDR Project Board. 250,000 (IDR. 250,000 / pc x 1 pc), and IDR inscription. 750,000 (IDR. 750,000 / pc x 1 pc).

Table 3.3 Budget for making concrete rebates for Terung Water Street, Malola Village, South Minahasa Regency Code Description Budget Volume Unit price Amount

5 Shopping IDR. 143.980.000

Road Concrete Rebates

5.2.2 Capital Expenditures for Roads / Road IDR. 143.980.000 Infrastructure 5.2.2.2 Capital Expenditure IDR. 56.190.000 Irrigation / Embung / Drainage / etc - Labor Wages Foreman 26 Work IDR. 170.000 IDR . 6.120.000 Result Repairman 72 Work IDR. 170.000 IDR. 12.240.000 Result Workers 291 Hok IDR. 130.000 IDR. 37.830.000

5.2.2.3 Road Capital Expenditures-Raw IDR. 87.780.000 Materials Cement 276 bag IDR. 75.000 IDR. 20.700.000

Sand Plug 48 M3 IDR. 225.000 IDR. 10.800.000

Broken Stone 2/3 43 M3 IDR. 280.000 IDR. 12.040.000

Mall board 1 M3 IDR.1.900.000 IDR. 1.900.000

Mall Wood 5/7 0,5 M3 IDR.1.900.000 IDR. 950.000

Nail 4 Kg IDR. 22.000 IDR. 88.000

Mountain Rock 10/15 126 M3 IDR. 280.000 IDR.35.280.000

Proyect Board 1 Piece IDR. 200.000 IDR. 200.000

Shovel 5 Piece IDR. 85.000 IDR. 425.000

Hoe 5 Piece IDR. 85.000 IDR. 425.000

Barrow 3 Piece IDR. 670.000 IDR. 2.010.000

Bucket Cast 40 Piece IDR. 12.000 IDR. 480.000

Water Barrel 3 Piece IDR. 700.000 IDR. 2.100.000

Gallons of water 6 Piece IDR. 55.000 IDR. 330.000

Nylon rope 2 Roll IDR. 25.000 IDR. 50.000

Amount IDR. 143.968.000

Source: Malola Village Secretariat From the table above, it can be explained that village funds for making road concrete rebates with a budget of IDR. 143,968,000 are used for: 1. Capital Expenditures for Irrigation / Embung / Drainage / etc.-Total Labor Wages IDR. 56,190,000 is used to pay the Head Builder IDR 6,120,000 (IDR 170,000 / Work x 26 Result of work), Builder IDR. 12,240,000 (IDR. 170,000 / Result of work x 72 Result of work) and Workers of IDR. 37,830,000 (IDR. 130,000 / Output x 291 Work output). 2. Road Capital Expenditures-Raw Materials / Materials total IDR. 87,780,000 were used for Cement Shopping IDR. 20,700,000 (IDR. 75,000 / bag x 276 bag), Pasirasang IDR. 10,800,000 (IDR. 225,000 / M3 x 48 M3), Broken Stone 2/3 IDR. 12,040,000 (IDR. 280,000 / M3 x 43 M3), IDR Mall Board. 1,900,000 IDR. 1,900,000 / M3 x 1 M3), Mall Timber 5/7 IDR. 950,000 (IDR. 1,900,000 / M3 x 0.5 M3), Nail IDR. 88,000 (IDR. 22,000 / Kg x 4 Kg), Batu Gunung 10/15 IDR. 35,280,000 (IDR. 280,000 / M3 x 126 M3), IDR Project Board. 200,000 (IDR. 200,000 / pc x 1 pc), shovel IDR. 425,000 (IDR. 85,000 / pc x 5 pcs), hoe IDR. 425,000 (IDR. 85,000 / pc x 5 pcs), wheelbarrow IDR. 2,010,000 (IDR. 670,000 / pc x 3 pcs), bucket cast IDR. 480,000 (IDR. 12,000 / pc x 40 pcs), barrel of water IDR. 2,100,000 (IDR. 700,000 / pcs x 3 pieces), gallons of water IDR. 330,000 (IDR. 55,000 / pc x 6 pcs), and nylon rope of IDR. 50,000 (IDR 25,000 / pc x 2 pieces). Furthermore, the accountability report for activities that have been carried out is carried out by including the provisions concerning the reporting and accountability of the Village Fund as follows: a. The monthly implementation report is in the form of a Village Revenue and Expenditure Budget Realization repor b. The Village Revenue and Expenditure Budget Realization Report is submitted monthly to Head of Sub District c. The sub-district head submits a recapitulation of the APBDes Realization Report to the Regent or Head of the Village Government Division every quarter no later than 1 month after the end of the relevant quarter. d. The Final Report on the implementation of the Village Fund is integrated in the Village Regulation concerning Accountability for the Implementation of the Village Revenue and Expenditure Budget e. Details of the use of the Village Fund at the end of the year are submitted to the Regent or Head of the Village Community Consultative Body through the Camat in a format according to the provisions. For According to these regulations, we can see the level of village accountability in showing the accountability of the Village Fund according to the specified format but more than 80% of villages report their accountability reports not on time.

3.2. Analysis of the Use of Village Funds in Implementing the Terung Water Program In accordance with programs in the field of development and Village governance, Village Fund Management in Malola Village aims to improve existing facilities for mutual welfare. Planning for the Use of Village Funds is the initial stage in the Village Fund program. The Village Fund Planning aims to compile Village Fund implementation activities starting from the Village Development Planning Deliberation forum. The stages of the Village Development Planning Conference: 1. Identification of Problems, Potentials, Program Needs and Budget The problem faced by the people of Malola village is clean water which has huge potential for the community because everyone knows that clean water is urgently needed. From these problems, it can be specified what the needs of the program are, and then how much costs will be budgeted for the program. 2. Program Planning Planning for this program, a Medium Term Village Development Plan and a Village Development Work Plan will be made in accordance with the vulnerable powers or tenure of the Village Head. 3. Village Revenue and Expenditure Budget Budgeting Next will be discussed the budgeting for the program, the budget will be discussed by the Village Consultative Body, the Village Head, the Chief and the Head of the Environment. 4. Implementation (Implementation of Activities & Budget Utilization) After the budgeting is made, the program will be implemented or implemented according to program planning. 5. Monitoring and Evaluation (Program & Budget) When the program is completed, data collection, program realization, activity reporting, assessment and evaluation of performance achievements will be carried out, to be used as a report on the implementation of activities. The Village Development Planning Conference is a forum for discussion of proposed development activity plans at the village level, which is guided by the principles of Village Community Participation development planning. This principle must involve the community in decision making, and determine the development to be carried out, especially in the village concerned, so that it can truly respond to developing needs. In this case, it is necessary to hold a Village Development Planning Conference to decide on programs that can improve community welfare. Where each Head of the Ward will first hold a meeting with its residents to discuss the programs that will be proposed. Decisions obtained at the meeting of residents and the Head of their Environment will be proposed by the Head of the Environment in the Village Development Planning Conference. The Village Development Planning Conference will receive various proposals from the heads of the environment and will examine which proposals have the potential to develop the village. One of them is the proposal regarding the manufacture of eggplant water. Why was Ait Eggplant chosen? People really need clean water to be used in their daily life. However, at the time of the Village Development Planning Conference, only a few people took part in the activity. Lack of socialization about Village Funds to the community. After carrying out the Village Development Planning Conference, the planned activities will be carried out. The implementation of activities whose funding comes from the Village Fund is fully carried out by the Village Implementation Team. To support openness and the delivery of information clearly to the public, every physical activity must be equipped with an activity information board that is installed in the location of the activity. The information board at least contains the name of the activity, the volume of activities, the amount of the budget from the Village Fund and non-governmental organizations, and the time for the implementation of the activity, as agreed in the Village Development Planning Conference. 3.3. Analysis of the Supervision of the Implementation of the Terung Water Program In implementing the program, there must be supervision from the government. However, monitoring of the Terung Water development activities is still said to have not been going well. Why is it said that it hasn't gone well? Because in the submission of the report, it was caused by inhibiting factors, as follows: A) Limited Capability of Village Government Apparatus in Implementing Village Funds The management of Village Funds and administration, or Letter of Accountability, are still not understood, and are considered complicated by village government officials, especially since their human resources and capacity are still minimal, this can be seen from juridical factors, namely Perda No. 6 concerning Procedures for the Appointment, Inauguration and Dismissal of Village Apparatus, Article 3 Other Village Requirements paragraph C paragraph C Warakat village with education at least junior secondary diploma. This greatly affects the quality of government administration, namely: a. Weak Village Financial Management Performance Financial management at the village level in general can be said to have not performed optimally especially related to management accountability from the planning, implementation, to reporting stages there are still many shortcomings, including from the 2019 Accountability Letter Report (Village Fund activity stage reports are late from the set schedule). The head of financial affairs is responsible for drafting the Accountability Letter. However, the obstacles to village financial management are as follows: 1). Low Planning Synchronization at Village and District Levels The implementation of Village Fund management in Malola Village has experienced several difficulties. With a lack of appropriateness of planning at the village and district levels, it will make it difficult for the village to achieve its expected goals. 2). Lack of Village Fund Socialization. Based on statements from several Malola villagers, who expressed their ignorance of the Village Fund, it appears that www.scirj.org © 2021, Scientific Research Journal http://dx.doi.org/10.31364/SCIRJ/v9.i04.2021.P0421851 This publication is licensed under Creative Commons Attribution CC BY. Scientific Research Journal (SCIRJ), Volume IX, Issue IV, April 2021 7 ISSN 2201-2796

socialization to the community is still very minimal. This will make the community's understanding of the Village Fund very lacking, of course it will result in difficulty inviting the community to participate in the implementation of the Village Fund and in supervision during its implementation period. With a lack of public understanding of the Village Fund, it will be difficult for the community to understand their duties in taking part in, and in implementing the allocation of village funds. This results in low empowerment involving the community. b. Weak Supervision of Village Consultative Bodies and Communities on Village Government Administration Institutions at the village level, such as the Village Consultative Body, have not yet carried out maximum oversight of government administration. Matters that affect the weak supervision of the Village Consultative Body and the community towards the implementation of the Village Government are as follows: 1) Human resource capacity is still lacking. In terms of competence, it will be difficult to be able to work to carry out its functions professionally due to educational constraints and the busy work of each Village Consultative Body, while others do not understand their duties and functions. They admit that with the existing resources, it is very difficult to work ideally, as mandated in the law. "So people work as is according to their abilities. That's why we anticipate attendance by making picket schedules, because it is impossible for us to go to the village office every day, while we have other activities to find other sources of livelihood. (Interview with Village Consultative Body Members: July 14, 2020). 2) Supporting facilities for work, the Village Consultative Body is inadequate. However, the availability of the means to work is very decisive and influences the performance of a person in an institution, including the Village Consultative Body, which is a village government institution. Based on field monitoring, the Malola Village Consultative Body does not yet have its own office. "Our workspace is not enough to receive guests, or people who want to meet us. Let alone accepting the community, for us a meeting is not enough. But even so, we can still work ”(Interview with Berty Liow: 17 July 2020). 3) Income / Allowances of the Village Consultative Council The weakness of the Village Consultative Body in carrying out its functions is also influenced by the amount of income, or allowances they receive, as a member of the Village Consultative Council. According to the Head of the Village Consultative Body, Boyke Tumanduk, for the Chairman's allowance, 50% of the village head's salary, the Deputy Chair's salary, 50% of the Village Consultative Council Chair's allowance, the Village Consultative Council Secretary's allowance, 40% of the Village Consultative Council Chair's allowance, and allowance for members of the Village Consultative Council, 30% of the allowance of the Head of the Village Consultative Council.

IV. CONCLUSION Based on the results of this study, the researcher concludes that there are several obstacles that become obstacles to the implementation of the Village Fund program. 1. In implementing village development, there are several procedures, or stages in planning the program. These procedures are Problem Identification, Potential, Program and Budget Needs, Program Planning (Village Medium Term Development Plan & Village Development Work Plan), Budgeting (Village Revenue and Expenditure Budget), Implementation (Activity Implementation & Budget Utilization), and Monitoring and evaluation. (Program & Budget). All of this will be discussed in the Village Development Planning Conference. However, when it was implemented there was still a lack of attention from the community, or only a few people took part in the activity. 2. For the budget planning for making this terung water, it is in accordance with the provisions of Village Fund Reporting and Accountability. However, the obstacle is the inaccuracy in reporting the implementation report. 3. The implementation of village development activities or programs requires supervision from the government. However, in the implementation of the Village Fund, supervision in its financial management, field supervision (directly involved) has not been implemented in accordance with the provisions.

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