ISSN- 2394-5125 VOL 7, ISSUE 14, 2020 THE STRATEGY OF POTENTIAL AND VILLAGE FUND MANAGEMENT IN ENDE REGENCY, PROVINCE

Christien C Foenay1, Ni Putu Nursiani2

Nusa Cendana University, ,

Received: 14 March 2020 Revised and Accepted: 8 July 2020

ABSTRACT: This study aimed to find out the potentials in the village that can be increased through village funds in Ende Regency. Evaluated the strategies and policies set by the district government of Ende and synergize the potential of the village with the use of village funds. This research is in the form of qualitative and quantitative research. Based on LQ calculations, it showed that the Mining, Processing Industry, Water Supply, Wholesale and Retail, Transportation, Real Estate, Corporate Services, Education Services and Other Services sectors are the basic sectors for Ende Regency. The most common problem in managing village funds is to increase the quality of human resources related to village fund management, transparency and governance. While the priority scale in the use of village funds is in the fields of education, agriculture and health.

KEYWORDS: Village potential, village funds

I. INTRODUCTION Village funds are allocated through the State Budget. In addition, village accounts also get funding from the 10 percent distribution of local taxes and user fees and original village income. In 2016 the government increased the allocation of village funds to Rp. 47 trillion which will be distributed in three stages, where it is 40 percent in April, 40 percent in August and the rest is 20 percent in November. Each village will receive funding of Rp 565.640.000,- The government hopes that village funds can be used for development needs. Total of village funds disbursed in 2015 for all villages in NTT were about Rp.801.458.263.610,- while in 2016 the village funds to be disbursed amounted to Rp.1.849.353.802.000,- The following is the amount of Village Funds distributed in Table 1.

Table 1. Amount of Funds that have been disbursed and Fund Plans disbursed according to Regencies in East Nusa Tenggara Province In 2016 and 2015 Amount of Funds Disbursed Increase / Decrease (Year) No. Regency 2016 2015 Jumlah % 95,965,765,000 42,780,821,00 53,184,944,000 124% 1 Alor 0 43,936,109,000 15,663,405,60 28,272,703,400 181% 2 Belu 0 150,950,201,000 67,298,428,00 83,651,773,000 124% 3 Ende 0 136,176,452,000 60,703,668,00 75,472,784,000 124% 4 East 0 100,747,060,000 44,657,895,00 56,089,165,000 126% 5 Kupang 0 86,963,847,000 38,765,533,00 48,198,314,000 124% 6 Lembata 0 91,552,519,000 40,800,442,00 50,752,077,000 124% 7 Manggarai 0 81,041,776,000 28,902,337,60 52,139,438,400 180% 8 Ngada 0

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ISSN- 2394-5125 VOL 7, ISSUE 14, 2020 91,242,346,000 40,665,589,00 50,576,757,000 124% 9 Sikka 0 41,812,114,000 18,631,166,00 23,180,948,000 124% 10 West Sumba 0 87,753,294,000 39,135,917,00 48,617,377,000 124% 11 East Sumba 0 165,175,583,000 73,623,173,00 91,552,410,000 124% 12 South Central 0 Timor 96,493,772,000 43,016,882,00 53,476,890,000 124% 13 North Central Timor 0 52,124,542,000 22,952,382,41 29,172,159,590 127% 14 Rote Ndao 0 100,959,796,000 45,001,552,00 55,958,244,000 124% 15 West Manggarai 0 59,485,385,000 26,514,050,00 32,971,335,000 124% 16 Nagekeo 0 110,292,255,000 37,936,834,00 72,355,421,000 191% 17 Southwest Sumba 0 42,063,518,000 18,745,657,00 23,317,861,000 124% 18 Central Sumba 0 98,520,263,000 43,897,626,00 54,622,637,000 124% 19 East Sumba 0 38,339,399,000 17,106,693,00 21,232,706,000 124% 20 Sabu Raijua 0 77,757,806,000 34,658,212,00 43,099,594,000 124% 21 Malaka 0 1,849,353,802,0 801,458,263,6 131%

00 10 1,047,895,538,3 90 Source: Village Community Empowerment Agency, 2015 & 2016

The disbursement of the village fund increased quite significantly in the amount of Rp. 1,047,895,538,390 or 131 percent. The amount of village funds that have been disbursed in 2015 and will be rolled out in 2016. Ende Regency received village funds in 2016 amounting to Rp. 150,950,201,000, where the village funds increased 124 percent compared to the village funds in 2015. Village funds were provided by the government with the aim of improving the village's economy. Improving the village economy must first recognize the potential existing in the village, so that the village's potential can be maximized to increase village income and reduce poverty. Ende Regency has an economic structure in the field of agriculture characterized by agriculture. Contribution of Ende GRDP at Current Prices According to Business Field (percent), 2014 - 2018 is presented in Table 2.

Table 2. Distribution of GRDP at Current Prices by Business Field (Percent) Year Category 2014 2015 2016 2017 2018 A. Agriculture, Forestry, and 27.16 27.35 27.21 27.45 27.63 Fisheries B. Mining and excavation 1.40 1.44 1.40 1.34 1.28

C. Processing industry 1.46 1.48 1.49 1.50 1.47 D. Electricity and Gas 0.05 0.05 0.06 0.07 0.07 Procurement E. Water Supply, Waste Management, Waste and 0.08 0.07 0.07 0.06 0.06 Recycling F. Construction 10.03 10.23 10.54 10.62 10.77 1343

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G. Wholesale and retail trade; 15.74 15.42 15.15 15.10 15.19 Car and Motorcycle Repair H. Transportation and 6.62 6.67 6.80 6.93 6.92 Warehousing I. Provision of Accommodation 0.31 0.32 0.33 0.35 0.36 and Food and Drink J. Information and 5.01 4.91 4.76 4.69 4.54 Communication K. Financial Services and 4.06 4 4.05 4.04 4.03 Insurance L. Real Estate 3.11 3.14 3.04 2.97 2.88

M,N. Company Services 0.43 0.43 0.42 0.42 0.40 O. Government Administration, Defense and Mandatory Social 10.05 9.97 10.03 9.65 9.86 Security P. Educational Services 10.42 10.40 10.49 10.66 10.40 Q. Health Services and Social 1.67 1.69 1.72 1.71 1.73 Activities R,S,T,U. Other Services 2.42 2.44 2.45 2.45 2.40 GROSS REGIONAL 100 100 100 100 100 DOMESTIC PRODUCT Source: Village Community Empowerment Agency, 2015 & 2016

Table 2 shows the period 2014-2018 the economy in Ende regency still dominated in the agriculture, forestry and fisheries categories. In 2015 the agriculture, forestry and fisheries categories contributed to Ende's economy (GRDP) by 27.35 percent. However, the magnitude of category contributions declined in 2016 and then rose again in 2017 and 2018. To become a region that has a strong and developed economy it is necessary to increase the role of other categories, especially in the trade and services sectors. Based on Table 1.2, it appears that the growth of the Agriculture, Forestry and Fisheries sector in 2016 experienced negative growth of -0.03 percent. For other sectors that have positive growth and have a relatively large value is Construction Services. The growth of the sector in 2015 was 0.02 percent, in 2016 growth was 0.03 percent, in 2017 growth was 0.007 percent and in 2018 growth was 0.01 percent.

II. LITERATURE REVIEW

Potency Potential is the power, strength, ability and ability that have the possibility to be developed. Potential according to Kartasapoetra (1987) is everything that can be used as material or resources that will be managed either through human effort or through mechanical power where the potential can also be interpreted as resources that are around us. The economic potential of an area is the economic capability that is in the area that is possible and feasible to be developed so that it will continue to develop as a source of livelihood for the local people and can even help the regional economy as a whole to develop by itself and sustainably (Soeparmoko, 2002).

Village The village is a legal community unit that has the authority to manage and manage government affairs, the interests of the local community based on community initiatives, original rights, and / or traditional rights that are recognized and respected in the system of government of the Unitary Republic of Indonesia. Implementing village governance, fostering village community, and empowering village communities based on Pancasila, the 1945 Constitution, NKRI, and Unity in Diversity, village management based on principles: recognition, subsidiarity, diversity, togetherness, mutual cooperation, kinship, deliberation, democracy, independence, participation, participation equality, empowerment and sustainability. According to Law number 6 of 2014; Village is a village and a customary village or what is referred to by another name, hereinafter referred to as Village, is a legal community unit that has the authority to manage and

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ISSN- 2394-5125 VOL 7, ISSUE 14, 2020 manage government affairs, original rights, and / or traditional rights that are recognized and respected in the government system. According to Nurcholis (2011) the village is the lowest administrative unit of the government with the right of autonomy based on wishes and customs.

Village Potential According to Soekidjo (2009) Village Potential explains that the development of a nation requires two main assets or "power" called resources, namely natural resources and human resources, both of these resources are very important in determining the success of a nation or region development, but if it is questioned which resources are more important between the two resources, then obviously human resources are far more important. In terms of terminology, the word potential comes from English to potent which means hard or strong. Another understanding is more or less the same meaning, the word potential implies strength, ability, and power, both those that have not yet been realized, but are still not optimal. Village potential is the ability, strength or resources (physical and non-physical) possessed by an area but has not been fully seen or used maximally framed in a legal community unit based on the customs and traditions or customs of the local community and has the right to regulate the household itself, then administratively within the scope of the Regency / City government, is recognized and respected in the government system of the Unitary Republic of Indonesia. The potential of villages in running the new village government system is a village government unit that is within the administrative area of the Regency / City that has the authority to manage the potential of the village (physical and non-physical) and regulate and take care of community interests based on community initiatives, origin rights and / or customary rights (traditional) regulated in Law No. 6 of 2014 concerning Villages. Inequality or disparity has become a hereditary problem faced by developing countries including Indonesia. In addition to uneven distribution of income, inequality is also triggered by the concentration of regional economic activity, investment allocation, the level of mobility of factors of production between regions, differences in natural resources (SDA), differences in geographical conditions between regions, and lack of smooth inter- provincial trade (Tambunan, 2001). Potential can be divided into two; First is the physical potential in the form of land, water, climate, geographical environment, livestock, and human resources. Second is the non-physical potential in the form of society with its patterns and interactions, social institutions, educational institutions, and village social organizations, as well as village officials and officials. In more detail the village potential can be explained as follows: Physical Potential, Physical potential is the potential associated with natural resources in the village in the form of: Land, land not only as a place to grow plants, but also as a source of minerals and minerals. Land has a type of soil that is a medium for the growth of certain plants. For example, alluvial soil types are suitable for rice, maize, and peanuts, calcareous soil types are suitable for teak and sugar cane plants. On land it is also possible to exploit mining materials such as coal, limestone, quartz sand, marble, and so on. Water, in general the village has the potential for clean and abundant water. From the ground, water is obtained through a collection, pumping or spring. function as a supporter of human life. Water is needed by every living thing to survive and also daily activities. Climate is closely related to temperature and rainfall which greatly affects each region. At a certain height, a the village is progressing because of its climate suitability for plant development and certain uses. Like fruit plantations, places recreation, and resting places so that the climate features greatly affect the lives of rural communities. Geographical environment, such as the geographical location of villages, area, land type, fertility level, natural resources, and land use greatly affect the development a village. Livestock function as a source of energy and nutrition for rural communities. in agricultural villages livestock can also be an investment and source of fertilizer. Humans are a source of power in the processing process farmer land, so humans as a very potential valuable for an area to manage existing natural resources. The level of education, skills and life enthusiasm of the community is a very determining factor in village development. Non-physical potential, non-physical potential is all potential relating to village communities and their behavior. Other non-physical potentials are village institutions, village officials, customs and culture. A village community that lives for a long time will form its own life order. Order of life will be influenced by the natural conditions of the village area itself. The non-physical village potentials include : The village community has a high spirit of mutual cooperation in close family ties (gemeinschaft) is a solid foundation for the continuity of the program development and is a force in rural development.

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ISSN- 2394-5125 VOL 7, ISSUE 14, 2020 Social Institutions and Organizations, social institutions or organizations is a body of association that helps villagers in their daily lives, such as: a) Village institutions, such as the Village Representative Body (BPD), Village Community Empowerment Institute (LPMD), PKK Mobilization Team, Community Associations (RW), Neighborhood Associations (Neighborhood) ( RT), Youth Organization and others b) Educational institutions, such as schools, village libraries, small groups, counseling, simulations, and others. c) Health institutions, such as puskesmas, posyandu and BKIA. d) Economic Institutions, such as Village Unit Cooperatives (KUD), Village Owned Enterprises (BUMDes), Village Markets, and village granaries. Village officials and officials are supporting facilities smooth and order of village government. its role is very important for changes and the level of village development. For example: village head, hamlet head, customary head, and others. The physical and non-physical potential of the village is a supporting factor for the role of the village as a hinterland, which is a region that produces staples for urban communities. Whereas Based on its potential rural areas are classified into three: High potential village areas, potentially fertile areas, flat topography, and equipped with technical irrigation. village area with medium potential, there are areas with relatively fertile agricultural land, uneven topography, and partial technical and technical irrigation Village areas have low potential, there are no agricultural areas fertile, rough topography (hills) and water sources depend on rainfall.

Village Fund Village funds are funds sourced from the State Revenue and Expenditure Budget which are allocated to villages and traditional villages that are transferred through the district/city Regional Revenue and Expenditure Budget and are used to finance government administration, development, and community and community empowerment. The Government allocates village funds through transfer mechanism to regencies / cities. Based on the allocation of village funds, each district / city allocates them to each village based on the number of villages by taking into account the population (30 percent), area (20 percent), and poverty rate (50 percent). The calculation results are adjusted to the level of geographical difficulty each village, the amount of the budget allocation which is allocated directly to the village is determined (10 percent) from and outside the regional transfer funds in stages, Phase I and II are channeled in April and August respectively (40 percent), and stage III is (20 percent) in November, the Village Fund in the 2015 APBN was budgeted at Rp 9,066.2 billion, but in line with the vision and mission of the budget government this was added to the allocation in the 2015 Revised Budget to Rp 20,766.2 billion, East Nusa Tenggara Province with an amount according to BPS in 2015 there were 3,259 villages, receiving funds of Rp. 248.70 billion.

Village Financial Management Based on the Minister of Home Affairs Regulation No. 113 of 2014 Article 1 Paragraph (6) concerning Village Financial Management, explains that village financial management is overall activities that include planning, implementing, administering, reporting and village financial accountability. According to Permendagri Number 113 of 2014 concerning Village Financial Management, there are 5 (five) stages in conducting good village financial management, including the following: Planning The village financial planning process according to Permendagri Number 113 of 2014, first the secretary prepares a Village Regulation Draft on the APBDesa based on the RKPDesa of the relevant year, then it is conveyed to the Village Head to be discussed and agreed upon by the Village Consultative Body at the latest in October of the current year. After the draft is discussed and agreed upon by the village head and the Village Consultative Body together, the design is submitted by the village head to the Regent / Mayor through the sub- district head no later than 3 (three) days after it is agreed to be evaluated. The Regent / Mayor determines the results of the evaluation of the draft APBDesa no later than 20 (two) working days from the receipt of the Village Regulation Draft concerning the APBDesa. After the draft was agreed by the Regent / Mayor then he delegated the results of the evaluation to the village head through the sub-district head to be designated as the APBDesa. If the results of the evaluation are not in accordance with the public interest and higher laws and regulations, then the village head must make improvements no later than 7 (seven) working days from the receipt of the evaluation results. If the village head does not follow up on the results of the evaluation, and the Village Regulation Draft on the APBDesa will be made into a Village Regulation by the village head, then the Regent / Mayor can cancel the Village Regulation with a Regent / Mayor Decree, while stating the APBDesa ceiling in the previous fiscal year. Implementation

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ISSN- 2394-5125 VOL 7, ISSUE 14, 2020 Implementation or commonly referred to as mobilizers According to Manila I. GK. (1996: 28) is an actuation activity, which means that after the plan is formed the manager must lead to move the staff / subordinates based on the plan with the intention to realize the plan. APBDesa implementation is related to village income. Administration Administration is carried out by the Village Treasurer. Recording every receipt and expense, closing the book at the end of the month in an orderly manner and obliging to account for money through the accountability report is a mandatory task of the Village Treasurer. Reporting The report on the realization of the APBDesa will be submitted by the village head to the Regent / Mayor in the form of the first semester report submitted no later than the end of July of the current year, and the year-end semester report submitted no later than the end of January of the following year. Accountability Accountability for the realization of the APBDesa consisting of income, expenditure and financing will be conveyed by the village head to the Regent / Mayor at the end of the fiscal year. The accountability report of APBDesa realization is stipulated by Village Regulation. The realization report and the accountability report on the realization of the APBDesa implementation are informed to the public in writing and with information media that is easily accessed by the public, such as notice boards, community radio, and other information media. The realization report and the accountability report on the implementation of the Village Budget are submitted to the Regent / Mayor through the sub-district head no later than 1 (one) month after the end of the fiscal year regarding.

Obstacles to Village Financial Management The implementation of village financial management carried out by village government officials in accordance with Regulation of the Minister of Home Affairs Number 113 of 2014 concerning Village Financial Management has obstacles, including the following: Human Resource According to Husna (2016) human resources that are not reliable and are not competent in village financial management is one of the inhibiting factors in village financial management, so that the village government uses the services of third parties in the preparation and preparation of reports needed for village financial management. Nongovernmental According to Putra (2013) the low self-help of Wonorejo village community is a reflection of the level of welfare of the village community which is still considered to be less prosperous. Viewed from the majority of the livelihoods of rural communities as farm laborers, it has an impact on the level of community self- sufficiency in development Community Oversight According to Putra (2013) direct supervision by the community in the management of ADD in Wonorejo village has not yet occurred. This happened because of the community's lack of understanding of the DD program so that there was a need for socialization and transparency about the use of ADD funds from the village government. Society participation According to Rosalinda (2014) in Segoderejo Village and Ploso Kerep Village, Sumobito Subdistrict, Jombang Regency which stated that the planning mechanism in the two villages had not been shown to be an effective form of planning due to low community participation and the inadequate functioning of village institutions resulting in no conformity with village needs Budget Change According to Anggraini (2015) budget changes in the middle of the year, the lack of competence of village officials in preparing accountability reports on the use of ADD, and the change of treasurers every two years can cause delays in the disbursement of ADD at a later stage

III. RESEARCH METHODOLOGY

The Location of Research This research was conducted in Ende Regency, East Nusa Tenggara Province. Population and Sample In Ende Regency there are 21 Districts, 23 Sub-Districts and 255 villages. This study only used 3 districts and 15 villages with 30 respondents Data collection technique 1347

ISSN- 2394-5125 VOL 7, ISSUE 14, 2020 This research uses primary data and secondary data. Data collection methods used in this study: Literature research, research activities conducted by the author in the library by collecting theories and concepts from the literature in the form of scientific books, reference books, and documents relating to the scope of research as a basis for thought and discussion. Field work research is research conducted directly in the field using several techniques, namely: 1) Observation, namely direct observation in the field in order to strengthen the data 2) Interview is the collection of data obtained through the process of question and answer between researchers and those researched about the readiness of village officials and the strategies used to improve the welfare of the community. Document data can be in the form of photographs, graphic maps, and organizational structures. 3) Questionnaire is the collection of data obtained with written questions to find out respondents' knowledge about village funds and village fund regulations. Data Analysis Techniques Location Quotient Analysis (LQ) Location quotient analysis (LQ) is an analysis used to determine the extent of specialization of economic sectors in an area that utilizes the base sector or leading sector. The location quotient calculates the ratio of sector i share output in cities or districts and sector i share out in provinces. Leading sector here means the business sector that will not run out if exploited by regional governments.

Formula :

Vi = sector i GRDP value at the lower regional level Vt = total of GRDP at the lower regional level Yi = sector i PDRB value at the higher regional level Yt = total of PDRB at the higher regional level

If the calculation results in the formulation above produce:  LQ > 1 It means that the commodity is the basis or source of growth. Commodities have a comparative advantage, the results can not only meet the needs of the region concerned but can also be exported outside the region.  LQ = 1 It means that the commodity is classified as non-base, does not have a comparative advantage. Its production is only sufficient to meet the needs of the region itself and cannot be exported.  LQ < 1 It means that the commodity is also non-base. Commodity production in an area cannot fulfill its own needs so it needs supplies or imports from outside.

Table 1. LQ calculations based on business fields in the 2014-2018 period

Year No. Business Field Average 2014 2015 2016 2017 2018 A. Agriculture, Forestry, 1 0,91 0,92 0,94 0,95 0,97 0,94 and Fisheries 2 B. Mining and excavation 0,97 1,02 1,01 1,03 1,05 1,02 3 C. Processing industry 1,19 1,19 1,20 1,19 1,17 1,19 D. Electricity and Gas 4 1,00 0,83 0,86 1,00 0,88 0,91 Procurement E. Water Supply, Waste 5 Management, Waste and 1,14 1,17 1,17 1,00 1,20 1,14 Recycling 6 F. Construction 0,97 0,99 0,99 0,99 0,99 0,99 G. Wholesale and retail 7 trade; Car and Motorcycle 1,48 1,42 1,38 1,38 1,36 1,40 Repair H. Transportation and 8 1,27 1,27 1,26 1,27 1,26 1,27 Warehousing 9 I. Provision of 0,50 0,50 0,48 0,47 0,47 0,48 1348

ISSN- 2394-5125 VOL 7, ISSUE 14, 2020 Accommodation and Food and Drink J. Information and 10 0,67 0,68 0,68 0,69 0,68 0,68 Communication K. Financial Services and 11 1,03 1,02 1,01 0,98 0,98 1,00 Insurance 12 L. Real Estate 1,14 1,16 1,17 1,16 1,15 1,16 13 M,N. Company Services 1,39 1,39 1,35 1,35 1,38 1,37 O. Government Administration, Defense 14 0,82 0,81 0,79 0,75 0,74 0,78 and Mandatory Social Security 15 P. Educational Services 1,09 1,08 1,10 1,10 1,09 1,09 Q. Health Services and 16 0,81 0,81 0,82 0,80 0,80 0,81 Social Activities 17 R,S,T,U. Other Services 1,11 1,13 1,16 1,14 1,13 1,13 Total 17,48 17,40 17,34 17,27 17,30 17,36 Source: Data processed in 2019

IV.RESEARCH RESULTS AND DISCUSSION

1. Village Potential The LQ calculation results can be seen in the following table: Table 3. LQ calculations based on business fields in a period of 2014-2018

Based on the calculation results in table 3, there are Mining, Processing Industry, Water Supply, Wholesale and Retail, Transportation, Real Estate, Corporate Services, Education Services and Other Services sectors which are the basic sectors for Ende Regency. Thus these sectors are an economic potential that can be developed by Ende district. The agriculture, forestry, fisheries and government administration, defense and social security sectors are not basis deposits, but must be increased to become a base sector in the future.

2. Village Fund Management Planning Planning is a process of determining goals to be achieved in the future and determining strategies to achieve these goals. Planning becomes important in achieving goals because it is an indicator of success in an activity, for this reason it is expected that the community will participate and cooperate with village officials. Based on the results of interviews conducted, the village fund planning process can be described as follows:

Figure 1. Village Fund Planning Flow

Musyawarah Musrenbang RPJM

tingkat desa

Rancangan Aturan APBDesa RKP tentang APBDesa

Implementation In the implementation of village fund management, it is supervised directly by the community and the community participates as workers in development activities carried out or called self-management. The supervision is also carried out by the Regency. Based on the results of interviews and direct observations that have been carried out, that the Implementation of Village Funds in District is still not in accordance with applicable regulations, namely Regulation of

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ISSN- 2394-5125 VOL 7, ISSUE 14, 2020 the Minister of Home Affairs No. 113 of 2014 concerning Village Financial Management, because in his work human resources from village officials are still lacking reliable and competent. Administration Administration is all financial activities carried out by Treasurer Nagari consisting of receipts, expenditures and accountability reporting. The treasurer is in charge of recording every receipt, expenditure and closing the book at the end of the month and is responsible for the receipt of village income and village income expenditure in the context of implementing the APBDesa. The village treasurer is obliged to record every cash receipt and cash disbursement by collecting evidence of the transaction, as well as closing the book at the end of the month and the village treasurer is responsible for the money through the accountability report. Documents used by the treasurer in administering receipts and expenses include, among others, general cash books, cash book tax assistants, and bank books. The general cash book is used to record all evidence of village financial transactions that have occurred. The tax assistant cash book is used to record tax-related transactions. Bank books are used to record transactions related to bank money. Reporting Reporting on activities in APBDesa has two stages made by the village head, the Secretary and the Treasurer. First, periodic reports are reports that are made every semester or 6 months regarding the implementation of the APBDesa in accordance with the disbursement and accountability stages. Second, the final report on the use of village funds regarding the implementation and absorption of funds, problems encountered and recommendations for resolving the final results of the use of village funds. The village head concerned is required to submit a report on time, if reported late then the Regent has the right to delay the disbursement of funds for the next stage. Delay in the preparation of the report both the realization of the implementation of the APBDesa and the use of village funds, one of which was due to the disbursement phase II, which was also behind schedule. This is also caused by the length of time the adoption of APBDesa changes in each village. Based on the results of interviews and direct observations that have been made, that the reporting process in the management of village funds carried out by the Government of Waturaka Village is still not in accordance with applicable regulations, namely Regulation of the Minister of Home Affairs Number 113 of 2014 concerning Village Financial Management, where the village government has not been able report activities according to a specified time schedule. Accountability The accountability report on the realization of the APBDesa Village is an inseparable part of the village government administration report. The accountability report on the realization of the APBDesa is submitted no later than 1 month after the end of the fiscal year concerned. In every transaction for village financial expenditure, the village treasurer is obliged to keep evidence of receipt, because the Accountability Report must be accompanied by the receipt. Based on the results of interviews and direct observations that have been carried out, that the accountability in the management of village funds carried out is still not in accordance with applicable regulations, namely Regulation of the Minister of Home Affairs Number 113 of 2014 concerning Village Financial Management, where there is a delay in making accountability reports that are carried out and not there is information about the accountability report to the public.

Village financial resources The village financial sources are based on the results of respondents' answers of 53.33% sourced from the Ministry of Villages. This can be seen in the following picture: Picture 2. Village Financial Sources

District Government 60 53.33

Ministry of Village 40 26.67 Regional Tax and

Retibution 20 13.33 6.67 Original Village

Income

0

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Financial Management Issues Related to problems that occur in Village Financial Management in Ende Regency are presented in Picture 3.

Picture 3. Village Financial Management

Quality of Human 20% Resources

Governance 13.33%

66.67% Transparency

Source: data processed in 2019 a. Quality of HR The quality of human resources shows the highest problems answered by respondents as much as 66.67%. This is supported by an average level of high school / vocational education. It is also due to the different characteristics of each village. HR in the field of IT is still very limited, so we need assistance in operating the information system provided. b. Transparency The most important thing in managing village funds is information transparency and transparency. Transparency is very much needed so as to minimize the occurrence of irregularities or misappropriation of village funds. Based on the results of the respondents there were 20% transparency problems in Ende Regency. This is due to the delay of the village government in making periodic reports both financial reports and other performance reports. c. Governance Another problem with village financial management is the issue of village financial management. Policies, rules and control of village financial management must be obeyed by village officials. Respondents' results on village financial management in Ende Regency amounted to 13.33% meaning that the problem of village financial management could be minimized.

Priority Scale in Management of Village Funds The priority scale in managing village funds in Ende Regency can be seen in the following picture:

Picture 4. Priority Scale in Village Fund Management

4.81 Education 10.68 Health

33.65 7.69 Agriculture Plantation 6.73 Fisheries 8.65

11.44 Animal Husbandry

16.35 Tourism

Source: data processed in 2019

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ISSN- 2394-5125 VOL 7, ISSUE 14, 2020 According to the results of respondents' answers, it stated that education is still needed, especially school buildings and educators. Agriculture is further improved so that it can become an economic base sector. Health is related to the addition of health workers, the addition of Polindes (places for mothers in giving birth) facilities, medicines and Indonesia Healthy Card. The tourism sector needs to be increased by the number of tourist visits and the opening of tourism sites with an agro-tourism concept.

V. CONCLUSION

1. Results of LQ calculation in the Mining, Processing Industry, Water Supply, Wholesale and Retail, Transportation, Real Estate, Corporate Services, Education Services and Other Services sectors, which are the basic sectors for Ende Regency. 2. The most common problem in managing village funds is to improve the quality of human resources related to village fund management, transparency and governance. While the priority scale in the use of village funds is in the fields of education, agriculture and health.

VI. REFERENCES

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