The Analysis of Village Budgeting by Using Performance-Based Budgeting in Meeting the Basic Service Standard (A Case Study in Aceh Besar District)

摘要

The village fund program budgeted by the central government annually for villages through State Budget is a synergy in running the government to focus on all public sectors. This will help with the development and welfare, and decrease poverty in a village. The public sectors which can be emphasized for the village fund include both infrastructure and non-infrastructure development. This research was aimed at determining how prepared was the village government in managing the village fund by using performance-based budgeting in performing basic service standard. This research utilized a quantitative approach to obtain information related to the data more accurately and more comprehensively. The research results show that there were some problems which the village government faced in managing the village fund. First, village governments have not entirely understood the role of strategic planning in village short-term development plan as a principle in designing performance-based budget. Second, the use of village financial system application as a tool to manage performance-based budget could not be optimally used. Third, village fund related to basic service in villages as mandated by the Regulation of the Ministry of Village No. 1 of 2015, Article 9, elaborated in Article 10 has not been used optimally by village governments in Aceh Besar District such as health center and birth clinics development, health personnel improvement, and integrated health center supervision and management.