The Management of Village Funds - Village Fund Policy Implementation (Case Study in Candirejo Village, Nganjuk Regency, East Java Province, Indonesia)

摘要

This study analyzes the management of village funds sourced from APBN (State Budget of Indonesia). The purpose of this study is to analyze the management of Village Funds starting from planning, implementation, administration, reporting and accountability of Village Funds which are then compared with the prevailing regulations in Indonesia. This study uses qualitative research type with case study method. Data were collected using interviews and in-depth analysis of documents. The study analyzes the management of the Village Fund for two budget periods that is 2015 and 2016. The objects in this study are Candirejo Village, Nganjuk Regency, East Java Province Indonesia which is classified as a developing village. The result of this study is that the management of Village Fund in Candirejo Village still has inconsistency with the prevailing regulations. The planning and budgeting stages of RKPDes (Vilage Government Planning) and APBDes (Village Budget) are carried out far from the deadline in regulation. For the implementation stage, the time and percentage of the Village Fund's revenue in Candirejo Village is still not in accordance with the prevailing regulations. In the administrative phase, the monthly accountability report is not reported to the Village Head. while at the stage of reporting and accountability there is a discrepancy between the realizations of revenue with revenue budget. Semester report differences with accountability reports, makes report information unreliable.