Journal of Accounting Auditing and Business - Vol.1, No.2, 2018 10.24198/jaab.v1i2.18346

Implementation of Village Fund Management

Irman Nurhakim Faculty of Economic and Business Universitas Padjadjaran University

Ivan Yudianto Faculty of Economic and Business Universitas Padjadjaran

Abstract: The purpose of This study is to find out how the implementation of village fund management as well as supporting factors and inhibiting factors in the management of village funds. The method used in this research is a qualitative method with interview approach and observation with the responder, that is Head of Village, Village Secretary, Village Treasurer, and Village Consultative Body (BPD). Data analysis is done by data reduction then presents the data and draw conclusions on the data obtained according to the method of data analysis for qualitative research. The results of this study indicate that the implementation of fund management from planning, implementation, administration, reporting, and accountability of the three villages are appropriate with the Regulation of the Minister of Home Affairs Number 113 the Year 2014 concerning Village Financial Management, but in terms of administration for the Panyirapan Village has not been in accordance with regulation, then for reporting the three villages have not been able to report to the regency in a timely manner based on regulations. For most supporting factors in the three villages of human resource training for the village government, understanding in running the Village Financial System application and for the three villages as a whole is still the lack of workers in the field during development activities and the lack of human resources in administration and regulation.

Keywords: Village fund, planning; Administration; Reporting; Accountability

Introduction village financial management. Based on the Ministry of Home Affairs Regulation Government accounting has a role in Number 113 Year 2014 concerning Village public financial management in realizing Financial Management and the Regulation good governance, starting from central, of the Regency Number 11 Year regional, and village financial governance. 2017 concerning Guidelines for Managing Principles in government accounting such Village Funds, the provision of village as accountability and transparency in the funds to village administrations is management of public finances are not only demanded in their management to be a form of obligation from the central transparent, accountable, participatory and government, but also areas such as villages. carried out with orderly and budgetary In order to support the realization of discipline, namely from planning, good governance in village administration, implementing, administering, reporting,

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Journal of Accounting Auditing and Business - Vol.1, No.2, 2018 10.24198/jaab.v1i2.18346 accountability, and supervision and Management of village funds is fully coaching. handed over by the village government. As Hargono (2010: 21) states that the in accordance with Law Number 32 the rationale for the regulation of villages is Year 2004 concerning Local Government, diversity, participation, genuine autonomy, regional autonomy is the right, authority democracy, and community empowerment. and obligation of autonomous regions to The foundation of thought is a form of regulate and manage their own government providing support and encouragement to affairs and the interests of the local the village in order to increase its community. Meant by the law, namely the participation in the implementation of existence of authority in a decentralized government in and also reflects manner that gives rights and obligations in the village government as the smallest managing the household rules of their government unit closest to the community respective governments to be able to which is considered to have a very strategic manage what is owned by the region to position and is also expected to improve achieve community welfare under service and community empowerment established regulations. directly and quickly. Management of village funds that are The Indonesian government is handed over to the village government so focusing on the field of development and that the use of the funds is appropriate, in development, especially for village accordance with the government program government, one of the programs created by for the welfare of the village community. the government, namely Nawacita where The reduction in poverty levels is one of its one of the objectives of the program is to goals, the government poured out village develop Indonesia from the periphery by funds from year to year to increase, up to strengthening regions and villages within the 2017 budget, the number of village the framework of a unitary state. funds budgeted for Rp. 60 Trillion. Real evidence from the government The use of village funds in Bandung with the provision of village funds, village Regency based on the Regulations of the funds are funds sourced from the State Regent of Number 11 Budget that is intended for villages the Year 2017, is used for: transferred through the Local Budget and 1. Financing the field of village used to finance government administration, development and community implementation of development, empowerment under village authority. community development, and community 2. The main priorities for the use of village empowerment. funds, namely: village superior One of the things that have become a products, Establishment of Village demand in the current government is related Owned Enterprises (BUMDes), making to transparency and also information village water reservoirs or building disclosure to the public over the village facilities, construction of sports funds. The demand to provide transparent facilities. and honest information is not only directed Many cases of village funds in their to the central government and regional management are still said to be governments but also the village unaccountable with corruption committed government to create a village government by village heads and village officials, that is professional, open, and accountable. Indonesian Corruption Watch (ICW) from The central government made a special January 2016 to August 2017 recorded 110 arrangement for village governance, cases of village fund corruption. Factors for namely Law Number 6 the Year 2014 the corruption of village funds are lack of concerning Villages. supervision and limited competence of village heads and village officials, as well

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Journal of Accounting Auditing and Business - Vol.1, No.2, 2018 10.24198/jaab.v1i2.18346 as the low educational background of supporting factors and obstacles to village heads and village officials. implementation in village fund In addition to the existence of management. corruption cases against village funds, there is also management and implementation Literature Review and reporting of accountability for village funds is still constrained, from data from Village Concept the Bandung District Community and Empowerment Service, recording from 270 According to Law Number 6 Year villages in Bandung Regency only 7 2014 concerning Village, the village is a villages have submitted accountability legal community unit that has regional reports on village funds for the 2016 budget boundaries that are authorized to regulate (news of RMOL JABAR, August 28, and manage government affairs, the 2017). Based on a field survey conducted to interests of the local community based on the Office of Community and Village community initiatives, the rights of origin, Empowerment, according to the head of the and/or traditional rights recognized and field Soleh that every village in the district respected in the unitary state government must have problems, especially for Soreang system of Republic of Indonesia. Sub-District which will be the subject of research, these problems are both Village Finance administrative and non-administrative. From these problems, it can be Village Finance is all basic rights and described as a significant obstacle to village obligations that can be assessed with fund reporting, namely that the village money, and everything, whether in the form apparatus is still not ready, then there is still of money or goods that can be used as a a lack of competency in the apparatus in the village property, relates to the village of Bandung Regency. In addition to implementation of rights and obligations. this, the use of village funds is also prone to According to Law Number 6 the Year 2014 be corrupted. Based on the description concerning Villages, Chapter VIII above, the authors are interested in concerning Article 72 of finance and village researching the Implementation of Village assets, the source of village income consists Fund Management in Soreang Village, of: Panyirapan Village, and Sukanagara a. The original village income consisting Village, Soreang Sub-District, Bandung of the results of the village business, the Regency. results of the village wealth, the results The formulation in this study is how of self-help and community the implementation of village fund participation, the results of mutual management in the village of Soreang, cooperation, and another village Panyirapan Village, and Sukanagara original income; Village, Soreang Sub-District, Bandung b. Allocation of the State Budget; Regency, as well as supporting factors and c. Profit-sharing of local taxes and inhibitors of implementation in village fund district/city regional levies; management in Soreang Village, d. Village fund allocation which is part of Panyirapan Village, and Sukanagara the balancing fund from the balance Village, Soreang Sub-District, Bandung funds received by the district/city; Regency. e. Financial assistance from the provincial Knowing the implementation in regional income and expenditure managing village funds from planning, budget and district/city regional income implementing, administering, reporting, and expenditure budgets; and accountability and knowing the

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Journal of Accounting Auditing and Business - Vol.1, No.2, 2018 10.24198/jaab.v1i2.18346 f. Grants and contributions from third parties that are not binding; 2. Implementation g. Other legal village income. In the implementation of village finances, there are several general principles that Village Funds must be adhered to which include income and expenditure (Herry, 2017). Where the In the Regulation of the Regent of principle includes: Bandung Regency Number 11 the Year a. All revenues and expenses are carried 2017 concerning Village Fund out through village cash accounts; Management Guidelines, village funds are b. All village receipts and expenditures funds sourced from the State Budget must be supported by complete and (APBN) allocated to villages transferred valid evidence, such as receipts, through Local Budget (APBD) and used to invoices, receipt of goods letters, cash finance government administration, notes, debit notes, and credit notes; development implementation, community c. The executor of the activity of development, and community submitting a funding plan to carry out empowerment. the activity must be accompanied by documents, such as the Budget Plan Stages of Village Fund Management which are first verified by the village secretary and approved by the village According to Regulation of the head; Minister of Home Affairs Number 113 the d. The village treasurer is obliged to Year 2014 concerning Village Financial collect income tax and other taxes, it is obligatory to deposit all deductions and Management, village financial taxes collected to the state treasury management is a whole series of activities account under the provisions of the starting from the planning, implementation, legislation. administration, reporting, and accountability stages that are carried out 3. Administration within one fiscal year, starting from 1 Village finance administration is a January to 31 December. Fundamental recording activity that is specifically carried out by the village treasurer. The village management to the Regulation of the treasurer records systematically and Minister of Home Affairs Number 113 the chronologically the financial transactions Year 2014 concerning Village Financial that occur, the administration of village Management, in the regulation requires: finances carried out by the village treasurer is done in a simple way, namely in the form 1. Planning of bookkeeping not using accounting According to Fitrawan e.t al. (2017), village journals. The administration required in the development planning serves as a guideline Regulation of the Minister of Home Affairs for the village government in preparing the Number 113 the Year 2014 concerning Village Medium-Term Development Plan Village Financial Management is as (RPJMDes), Village Work Plan (RKPDes), follows: and a list of Village Work Plan (RKPDes) a. The administration is carried out by the proposals. Village Consultation and village treasurer; elements of the Village community. The b. The village treasurer is obliged to draft Village Medium-Term Development record every receipt and expenditure Plan (RPJMDes) and draft Village Work and to close the books at the end of Plan (RKPDes) are discussed in the Village each month in an orderly manner; Development Planning Consultation.

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c. Village treasurers are obliged to village budget implementation to the account for money through district no later than January; accountability reports which are then b. Report on the realization of village submitted monthly to the village head budget implementation and and no later than the 10th of the accountability reports on the use of following month; village funds or realization of Village d. Administration of revenues and Budget implementation is informed to expenditures using: general ledger, tax the public in writing and with record, and bank record. In addition to information media that is easily the general ledger, bank record, and accessible to the public, such as media subsidiary ledger, the transaction bulletin boards, banners, and other invoice is also part of the media. administration in financial management. Without the transaction Overview of Supporting and Inhibitors invoice, the transaction can be Factors of Village Fund Management considered invalid. Transaction invoice is a supporting document that Successes and failures in village fund contains transaction data made after management depend on several factors making a transaction for financial below, namely: recording needs. 1. Complete and clear regulation According to Dina et al. (2017), the 4. Reporting regulation in question is a set of regulations According to Sumarna (2015), reporting is concerning village financial management, an activity carried out to convey matters which comes from the central government, relating to the results of work that have been local government, and the village done during a specific period as a form of government itself. Where in the village, implementation of responsibility for the financial management must be able to carry duties and authorities given. Reports, out the rules that have been set. However, according to Fitrawan et al. (2017) is a form on the one hand, regulation becomes a of presentation of data and information problem, including: regarding an activity or situation relating to a. Not yet complete regulations and an assigned responsibility. The village head technical guidelines for implementation submits a report on the realization of the required in village financial Village Budget or the use of village funds management; to the district in the form of the first- b. The potential for overlapping authority; semester report no later than July and the c. The obligation to prepare village year-end semester report by December. accountability reports is not efficient due to overlapping regulatory 5. Accountability provisions; The accountability report on the realization d. The accountability report made by the of the Village Budget is an integral part of village has not followed the standard the report on the administration of village and is prone to manipulation, one of governance. According to Regulation of the which is due to the lack of clarity in the Minister of Home Affairs Number 113 the accounting system to be used. Year 2014 concerning Village Financial Management, in the accountability of the 2. Effective and Comprehensive village government must: Supervision a. The village head submits the Supervision has an essential role in accountability report on the use of ensuring that village fund management runs village funds or the realization of the accountably, transparently, and

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Journal of Accounting Auditing and Business - Vol.1, No.2, 2018 10.24198/jaab.v1i2.18346 participative for the general good of rural because the village head is the holder of the communities. Strict, controlled, power of village financial management, professional, and integrity supervision is an which stipulates the technical implementer essential prerequisite. Village funds are the of village financial management consisting domain of supervision because village of the village secretary, treasurer. Therefore funds are state funds sourced from the state the village head, who is the primary support budget so that their management must be for the success of village financial accounted for under the applicable rules. management, is carried out under the Risks that will arise from supervision principles and principles determined. include: Where the survey results stated that many a. The effectiveness of the regional village heads were of poor quality, both the inspectorate in supervising village village head and the village apparatus who financial management is still low; will become village financial managers b. The community complaint channel should be prosecuted and required to have is not managed properly and the technical and managerial competencies complaints mechanism is unclear; related to the administration of village c. The scope of evaluation and governance so that village funds can be supervision carried out by the camat optimized as well as possible to improve is not yet clear community welfare. These three factors are not just supporting factors, but these factors 3. Human Resources can be an inhibiting factor. According to Van Matter and Van Horn (in Nawawi, 2009: 139-141) that in a policy implementation it is necessary to support Previous Studies resources both human resources which are most important are human resources, Previous studies on village fund management because in addition to being the subject of are as follows: policy implementation also includes the 1. Aris and Andre (2015) researched the object of public policy. This resource factor implementation of village funds in also has a vital role in policy Banjarnegara Sub-district. In this research, implementation suggesting that, however using qualitative methods, using through clear and consistent the provisions or rules interview and observation methods. The are, and however accurate the delivery of results of the study stated that the process of these provisions or rules, if the executors planning, implementing, administering, responsible for implementing the policy reporting the use of village funds was under lack resources to do work effectively, then the Regulation of the Minister of Home policy implementation will not be effective Affairs Number 113 the Year 2014 (Edward III in Widodo, 2010: 96). concerning Village Financial Management. According to Nove et. Al, (2016), the Problems that still exist in the village problem of the ability of human resources government in the Banjarnegara sub- as implementers of village fund allocation district environment are financial reports policies in the field of education is still low, that have not been made public to the thus affecting their ability to resolve public. matters related to administration. In line with the research of Suparman, 2. Andi Siti Sri Hutami (2017) conducted a et al which states that the factors study on the management of village fund influencing the implementation process of allocation in the village of Abbatireng, village fund programs are human resource Gilireng Subdistrict, and the results of the factors. The village head plays an important study showed that the reporting and role in village financial management accountability processes were delayed. The

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reporting process realization of the use of management in Bimorejo Village was village funds is not yet under a in accordance with the Regulation of predetermined schedule so as to cause the Minister of Home Affair Number delays in disbursing village funds for the 113 of 2014 concerning Village next stage. Financial Management to be recorded in a good and detailed manner as 3. Rianti Pratiwi (2015) revealed the results of outlined in each report on Village Fund her research that all activities of the village Allocation and Village Budget fund financial management in the (APBDes) Realization Report which Tunjungtirto Village, Singosari Sub- has been arranged in accordance with District, Malang Regency had been carried the Regulation of Banyuwangi Regency out under the applicable systems and Number 13 Year 2015 concerning procedures. Planning, budgeting, Technical Guidelines and Procedures implementation, administration and for Determination of Magnitudes reporting, and accountability activities have Village Fund Allocation Sourced From been carried out under the principles of the Regional Budget of Banyuwangi accountability, participatory, transparent, Regency. and orderly budget discipline. 2. Masiyah Kholmi (2016) conducted 4. Putri Kartika (2015) conducted a research on the accountability of village study on the implementation of village fund fund allocation management and the allocation management in Jombang results of her research revealed that the Regency, and this study revealed that the administrative process was still a village government was often late in problem in managing village funds, making accountability reports on the use of especially related to the adequacy of the village fund allocation due to the absence of village accounting system. definite legal rules regarding the time limit for submitting accountability reports for 3. Dwi Febri and Taufik Kurrohman fund allocation. The village, the (2014) revealed that the village fund replacement of the village apparatus allocation program planning in 10 (village treasurer) which is replaced once villages in Umbulsari District has every two years to make the new village gradually implemented the concept of treasurer unable to make a report properly. participatory village community Obstacles in the management of village development as evidenced by the fund allocation include the lack of application of the principles of preparedness of the village government in participatory, responsive, transparency managing village fund allocation, difficulty for learning to rural communities in in compiling accountability reports on the order to realize community use of village fund allocation and setting empowerment villages through the uncertain budget ceilings. Village Development Planning Consultation forum. The 1. Maulita Sofie, et. Al. (2017) conducted implementation of the Village Fund a study on the implementation of Allocation program in Umbulsari Sub- administration, management, and District has implemented participatory, reporting of village fund allocations in responsive and transparent principles. the development process of Bimorejo The application of the principle of Village, Wongsorejo District, accountability at this stage of Banyuwangi Regency in 2015, and the implementation is still limited to results of the study stated that the physical accountability, while from the administration in village financial administrative side has been carried out

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under the provisions set by the district According to Moleong (2009:6), government. Accountability in qualitative research is a research that Umbulsari District is technically and intends to understand the phenomenon of accountably good enough. what is experienced by the subject of 4. Made Wiradarma, et al. (2017) revealed research such as behavior, perception, that in realizing transparency and motivation, actions, etc., holistically and by accountability in village funds carried means of description in the form of words out by compiling reports on the words and language, in a particular natural Realization of the Use of Village Funds context and by utilizing various natural is still hampered, due to the low methods. competency of village apparatus resources. Research Sites 5. Arista Widiyamti (2017) revealed in his research that accountability The research place is a source where transparency in Sumberejo Village was researchers get the data needed for the in accordance with the Regulation of problem to be studied. The research that the the Minister of Home Affairs Number researcher will do is located in Panyirapan 113 the Year 2014 concerning Village Village, Sukanagara Village, and Soreang Financial Management, whereas in Village, Soreang Sub-District, Bandung Kandung Village transparency and Regency. The choice of the place is based accountability had not been on the following considerations: implemented properly, for example, the 1. There is no research on the administration task was carried out by implementation of village fund the village head (supposed by the management in Panyirapan Village, village treasurer), the village Sukanagara Village, and Soreang community is not provided with Village, Soreang Sub-District, information on the funds used for the Bandung Regency. activities being carried out, and the lack 2. These villages are villages included in of village activities. Bandung Regency, wherein Bandung 6. Ray Septianis Kartika (2012) revealed Regency there are still problems in in his research that the level of managing village funds under the community participation in Tegeswetan phenomenon. Village and Jangkrikan Village can be 3. The villages have different economic seen in the planning, implementation, fields in their communities, including and supervision stages which are Soreang Village which is a developed considered very good. economy and included in five villages located in urban areas in Bandung Research Methodology Regency, Panyirapan Village is said to be a developing village with people Research Methods who have almost 85% have home business and Sukanagara Village are This study uses qualitative research said to be villages that are still methods with interview and observation underdeveloped. approaches. By describing the data collected into sentences that have a deeper Data Source meaning, because it describes precisely the individual, circumstances, symptoms, or Data sources utilized in this study, certain groups, in order to determine the researchers classify data sources into two frequency of the relationship between one parts, namely: symptom and other symptoms. 1. Informant

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The informant is the person who is but only as an independent observation of asked to provide information about a the object of research and noting the condition or condition related to the phenomena investigated through sight and research being carried out. In order to hearing. Observation techniques are used to obtain data for the sake of research and the extract data from sources in the form of presence of representative results, it is events and places or locations (Sugiyono, necessary for informants to understand and 2013). The researcher has made an initial have a connection with the problem being observation on 8 to 10 January 2018, then studied. The informants in question are: made another observation on 18 January a. Village heads who are the holders of 2018, 22 January 2018, 23 January 2018, 30 village financial management, January 2018, 31 January 2018 and 5 especially for village funds; February 2018. b. Village treasurer who is the administrator of the administration and b. Interview is responsible for village revenue and The most important data source in expenditure; qualitative research is in the form of people c. The village secretary who is the who are in the position as resource persons. coordinator of the technical To get information from the data sources, implementation of village financial interviews are needed, which in qualitative management, especially for village research is especially done by in-depth funds; interviews. In general, there are two types d. Village Consultative Body which is the of interviews, namely structured and supervisor of the village unstructured interviews, these are called in- administration. depth interviews. Structured is often also called a focused interview. In this 2. Documents interview, the problem is first determined The documents used in the form of village by the researcher before the interview takes archives related to research problems in the place. The questions submitted have been Panyirapan Village, Sukanagara Village, formulated, and the respondents are and Soreang Village, Soreang District, expected to answer according to the Bandung Regency. Such documents as, framework of the interviewer and the Village Work Plan (RKPDes), Village definition of the problem. Usually, this Medium-Term Development Plan interview is done in a formal situation. (RPJMDes) and reports on the realization Related to the questions that will be asked of Village Budget implementation. by the researcher in outline: i. How is the management of village funds Data Collection Techniques in the village, from the planning, implementation, administration, In each study, appropriate data reporting and accountability stages? collection techniques and tools are needed. ii. What supporting and inhibiting factors This will enable the creation of valid and are faced in managing village funds? reliable problem-solving. Primary data is data obtained directly from the field or Data Analysis Techniques research location. To get the primary data, the researchers used the method: The data analysis technique in this study follows an interactive model of a. Observation analysis. Miles and Hubermen in Sugiyono The observation technique is carried out by (2013:246) suggest that activities in data direct observation but is not directly analysis are carried out interactively and involved with the activity being observed, continue continuously until complete so

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Journal of Accounting Auditing and Business - Vol.1, No.2, 2018 10.24198/jaab.v1i2.18346 that the data is saturated. Activities in data The third important analysis activity analysis, namely data reduction, data is drawing conclusions and verification. presentation, and making conclusions or Data obtained from the beginning of the verification. research actually already constitutes a conclusion. Initial conclusions are still 1. Data reduction unclear and still and are still temporary, Data reduction is an electoral then increase at the conclusion stage, which process, focusing on simplifying, is a statement that has a strong foundation abstracting, and transforming rough data because it has gone through the process of that arises from written records in the field data analysis. to be processed further so that it can be presented as a report. In this study, researchers in reducing data by focusing on Research Results and Discussion managing village funds ranging from planning to accountability which each year General Description of the Research Area comes down from the central government and observing documents relating to village Soreang District is about 17 km from fund management in Panyirapan Village, the capital of West Province, which is Sukanagara Village, and Soreang Village a quite strategic place, because besides being easy to reach both by using private

2. Presentation of Data vehicles and public transportation and part As a second analysis, data presentation of its area is included in the Soreang Urban is an information activity, a description in Area, with a total area of ± 6737.17 hectar the form of a narrative that is arranged Sub-District Soreang is divided into 10 logically and systematically which refers to (ten) villages namely Soreang, Cingcin, the formulation of the problem that has Parungserab, Sekarwangi, Sadu, been formulated as a research statement. Panyirapan, Sukajadi, Pamekaran, The data presentation is a description of the Karamatmulya, and Sukanagara Villages. detailed conditions for including and answering every problem in the study. This is intended to facilitate understanding of the Implementation of Village Fund description of the phenomena that exist in Management the object of research. The data presented by the researcher in this study is an analysis Implementation of village fund of the results of interviews regarding management in Panyirapan Village, village fund management from the Sukanagara Village, and Soreang Village is planning, implementation, administration, divided into several stages, namely: reporting and accountability stages. In qualitative research, the presentation of 1. Planning data can be done in the form of brief In the planning phase, the use of descriptions, charts, relationships between village funds is preceded by a Village categories, flowcharts and the like. Miles Development Planning Consultation and Huberman in Sugiyono (2009:249) (Musrenbang) involving Village stated that the most important thing often Consultative Body (BPD), Village used to present data in qualitative research Community Empowerment Institution is with narrative text. (LPMD) and other community leaders by accommodating the aspirations of the

3. Making the Conclusions or community. Village planning is divided Verification into Village Medium-Term Planning (RPJMDes) and Village Short-Term

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Planning is called the Village Development 2 Implementation Work Plan (RKPDes). Village Medium- In the Regulation of the Minister of Term Planning (RPJMDes) based on Home Affairs Number 113 the Year 2014 Regulation of the Minister of Home Affairs concerning Village Financial Management, Number 114 the Year 2014 concerning for the implementation phase of village Village Development Guidelines, which is financial management starting from all planning for a period of 6 years and revenues and expenditures carried out stipulated by village regulations. Whereas through village cash accounts, then all the Village Short-Term Planning (RKPDes) village revenues and expenditures must be based on the regulation is the elaboration of supported by complete and valid evidence. the Village Medium-Term Planning Technically, the three villages have made (RPJMDes) for a period of 1 year which receipts and expenses through the village was started by the village government in cash account and are supported by complete July of the current year and implemented and valid evidence. In addition to through Village Development Planning submitting funding to carry out activities Consultation (Musrenbang). must be accompanied by documents such as Broadly speaking, the Village Budget Plan (RAB) which are verified by Medium-Term Planning (RPJMDes) the village secretary and the village contents after the researchers looked at the treasurer is obliged to deposit tax levies to three village Village Medium-Term the state treasury. Planning (RPJMDes) documents, from the start of Soreang Village, Panyirapan Technically, the three villages have Village, and Sukanagara Village were in implemented according to the regulations. accordance with Regulation of the Minister Then for the use of village funds in each of Home Affairs Number 114 the Year village used for different priority scales, in 2014 concerning Village Development the Panyirapan Village used for village Guidelines where the Village Medium- development, Sukanagara Village is used Term Planning (RPJMDes) contained the for infrastructure development in the village head's vision and mission, village interests of the village community and development policy directions, and activity capital investment in Village Owned plans. Enterprises (BUMDes), Soreang Village is The results of the planning research used for village development, assistance to phase in Panyirapan Village, Sukanagara the community and equity participation in Village and Soreang Village have involved Village Owned Enterprises (BUMDes). the community with the Implementation in Panyirapan Village, Neighbourhood/Hamlet level meetings in Sukanagara and Soreang Villages the making of the Village Budget submission of funds from starting to receive (APBDes) made by the village secretary and spend through cash village accounts, where the Village Budget (APBDes) is the receipts and expenditures supported by elaboration of the Village Short-Term complete and valid evidence, submission of Planning (RKPDes) then submitted to the funding for the implementation of activities village head and agreed with Village by using documents such as RAB which are Consultative Body (BPD). So the three then verified by secretary, tax payments and villages have carried out the participatory use of village funds are in accordance with principle recommended in Regulation of the Regulation of the Minister of Home the Minister of Home Affairs Number 113 Affairs Number 113 Year 2014 concerning the Year 2014 concerning Village Financial Village Financial Management and the Management. Regulations of the Regent of the Bandung Regency Number 11 Year 2017 concerning Village Fund Management Guidelines.

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current year, while the year-end semester 3 Administration report was submitted in January of the Administration in Regulation of the following year. Based on the results of the Minister of Home Affairs Number 113 the interviews, the three villages admitted that Year 2014 concerning Village Financial there were still delays in reporting to the Management, the treasurer is obliged to regent due to a number of factors that record receipts and expenses and close became a technical obstacle in the field and books at the end of the month and report to in the village government. So it can be said the village head, then in administration of that the three villages are not in accordance revenues and expenditures using general with the Regulation of the Minister of cash books, tax help cash books and bank Home Affairs Number 113 the Year 2014 books. Sukanagara and Soreang Villages in concerning Village Financial Management administration are in accordance with the and the Regulations of the Regent of the requirements in Regulation of the Minister Bandung Regency Number 11 the Year of Home Affairs Number 113 the Year 2017 concerning Village Fund 2014 concerning Village Financial Management Guidelines. Management from the start of the treasurer recording revenue and expenses and 5 Accountability reporting to the head and the use of three Accountability in the Regulation of the books. However, for Panyirapan Village in Minister of Home Affairs Number 113 the administration at the time the treasury Year 2014 concerning Village Financial reporting was submitted to the village head Management, which in addition to per 6 months and the use of books in terms accountability to the Regent regarding the of recording for tax books was carried out accountability report on the realization of by the village secretary, which in the the Village Budget (APBDes), the village recording must be carried out by the government is also obliged to inform the treasurer. So for Panyirapan Village, it is community. Technically, the three villages not yet in accordance with the Regulation have carried out accountability to the of the Minister of Home Affairs Number community by putting up a kind of banner 113 the Year 2014 concerning Village in front of the village office which contains Financial Management and the Regulations reports on Village Budget (APBDes) of the Regent of the Bandung Regency realization and at the point of development Number 11 the Year 2017 concerning activities, a small banner containing the Village Fund Management Guidelines. budget, volume and time in development is installed. So it can be said in terms of 4 Reporting accountability to the public can be said to Village financial reporting is regulated in be transparent. the Regulation of the Minister of Home Affairs Number 113 Year 2014 concerning 6 Guidance and Supervision Village Financial Management and the Guidance and supervision are regulated in Regulations of the Regent of the Bandung the Regulation of the Minister of Home Regency Number 11 Year 2017 concerning Affairs Number 113 Year 2014 concerning Village Fund Management Guidelines. In Village Financial Management. In its the regulation, it was said that the village application, the guidance and supervision head submitted the Village Budget of the village government are already (APBDes) realization report to the underway. The sub-district has conducted regent/mayor in the form of the first trainings for the village government semester report in the form of Village regarding the Village Financial System Budget (APBDes) realization report which application, fostering in the preparation of was delivered at the end of July of the the report and the village government

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Journal of Accounting Auditing and Business - Vol.1, No.2, 2018 10.24198/jaab.v1i2.18346 usually coordinates with the kecamatan if Soreang Sub-District, Bandung Regency, there are difficulties. In addition, the the following conclusions can be drawn: supervision carried out by the sub-district 1. Planning officials directly supervises the field, they Broadly speaking, the Village Medium- see the development activities, what Term Development Plan (RPJMDes) volume and how much budget they spend. contents after the researchers looked at the

three village Village Medium-Term Supporting and Inhibiting Factors Development Plan (RPJMDes) documents,

from the start of Soreang Village, Supporting factors owned by Panyirapan Village, and Sukanagara Panyirapan Village for village fund Village were in accordance with the management, namely the budget for village Regulation of the Minister of Home Affairs funds has increased from each year so that Number 114 the Year 2014 concerning more in determining the point of Village Development Guidelines. Where development and human resources in the Village Medium-Term Development managing village funds has supported the Plan (RPJMDes) contained the village existence of training. head's vision and mission, village Factors supporting Sukanagara development policy directions, and activity Village, namely human resources who plans. Then for the determination of the already understand in carrying out point to be carried out by the development technology such as the Village Financial activities, the village government held a System application to simplify reports and meeting at the neighborhood and hamlet. have the cooperation that is maintained The village government accommodates both the village government and the proposals from the community in which community in the implementation of development activities are chosen which development activities. become priority scales. The three villages Factors supporting the Soreang have carried out the participatory principle Village, namely with the existence of required in the Regulation of the Minister Village Financial System application can of Home Affairs Number 113 the Year facilitate the recording and making of 2014 concerning Village Financial reports and in the implementation in the Management. Soreang Village that becomes workers in the implementation of development carried 2. Implementation out by the community. The implementation phase of the three Besides, for the inhibiting factors villages has been implemented which is possessed by the three villages as a whole, mandated in the Regulation of the Minister there are obstacles to the shortage of of Home Affairs Number 113 Year 2014 workers in the field at the time of concerning Village Financial Management development activities, human resources concerning from the start of revenues and who are still poorly understood or still expenditures through village cash accounts, learning about administration and submission of funds for the implementation reporting. of activities to the use of village funds, in

which the use of village funds is mostly Conclusions and Suggestions used for village development and equity Conclusion participation of Village Owned Enterprises From the research on the (BUMDes). implementation of village fund 3. Administration management in Panyirapan Village, Sukanagara Village and Soreang Village, The administration was carried out by Sukanagara and Soreang Villages in

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accordance with the Regulation of the b. Human resources in village fund Minister of Home Affairs Number 113 management has supported the Year 2014 concerning Village Financial existence of trainings; Management from the start of the treasurer c. Human resources who already carrying out recording of receipts and understand in carrying out technology; expenses reported to the village head at the d. The implementation in Soreang Village end of each month until the use of three which is a worker in the implementation supporting books. However, for Desa of development is carried out by the Panyirapan in administration in terms of community with the existence of this reporting to the village head, it is carried out matter as well as the community can every six months and the recording of the participate in supervising the tax books is carried out by the village development activities; secretary, not by the treasurer. This is not in e. There is mutual cooperation between accordance with what is required in the the village government and the Regulation of the Minister of Home Affairs community. Number 113 Year 2014 concerning Village The inhibiting factor is owned by the three Financial Management. villages in whole as follows:

4 Reporting a. Delays in disbursing village funds; In the reporting process of the three villages b. There is a shortage of workers in the there was still a delay in submission to the field (construction workers), so that in regent. It can't be on time because there are the completion of the construction more several factors that are in the reporting of than the stipulated time and impact on delays. So the three villages are not in the preparation of the report; accordance with the Regulation of the c. Human resources who are still lacking Minister of Home Affairs Number 113 in understanding or are still studying in Year 2014 concerning Village Financial terms of administration of report Management. preparation and regulation; d. Regulatory changes regarding the 5. Accountability withdrawal of the old village secretary. In accountability other than reporting e. The work in the village government in accountability to the regent, the village terms of reporting only rests on one government requires accountability for the person, namely the village secretary so realization of the Village Budget (APBDes) that the delay in reporting occurs. implementation report to the community. the three villages have provided Suggestions information through writing media such as banners that are installed in front of the Based on the results of the research in village office and the point of development the previous chapter, the writer can provide activities that contain information on the the following suggestions: budget, source of funds, volume and time of 1. For researchers who will conduct construction. similar research, it is hoped that it can increase the scope of research by 6. Supporting and inhibiting factors making village representatives in each The supporting factors are owned by the sub-district to find out the problems three villages as a whole as follows: faced in managing village funds and observing in more detail the village a. Village budget funds have increased fund management documents. from each year; 2. For the village government:

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a. In managing village funds for (Add). Universitas Hasanudin. administration and reporting must Makassar be adjusted to the regulations set for Annivelorita. 2015. Implementasi Alokasi village fund management; Dana Desa Dalam Meningkatkan b. The use of village funds should not Pembangunan Desa. Journal only be used for physical Administrasi Negara. Volume 3, No development but must be 5:1712 - 1728 accompanied by community empowerment programs and more Arif Widyatama dkk. 2017. Pengaruh proportionally, because the Kompetensi dan Sistem community empowerment program Pengendalian Internal Terhadap if successful the impact is long- Akuntabilitas Pemerintah Desa term; dalam Mengelola Alokasi Dana c. Human resources for development Desa (ADD). Berkala Akuntansi activities in the field are added to dan Keuangan Indonesia. Vol. 02. accelerate the completion of the Aris Gunawan Wicaksono. 2015. implementation of development Implementasi Dana Desa di activities so that the reporting to the Kecamatan Banjarnegara Pada regent is timely; Tahun 2015, Program Studi

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