Corresponding Author: Risa Amelia
E-mail: [email protected]
INTRODUCTION
Local governments have an essential role in helping to
improve national development in their administrative areas. This is because
local governments have the right to autonomy to manage and develop their
natural and human resources potential in their regions. In order to improve
regional development, local governments need to do several things, namely the
improvement and development of infrastructure supporting economic activities,
education, health, and other community needs. In addition, increasing regional
development can also be done through community empowerment, with the aim that
the community can play a role in improving services and developing the
livelihoods of local communities (Winata, 2023).
Village funds are a portion of the State Budget
disbursed to the regions by the central government in order to assist the
growth and empowerment of village communities. Population, poverty level, area,
geographical difficulty, and village performance are considered when
calculating the amount given to villages. Equitable distribution will increase
the likelihood of development. The two main functions of a village supporting
the local economy and improving people's lives- can be combined to determine
how they are used (Ridha, 2019).
The village fund policy is
directed first to continue the allocation policy by the UUHKPD. The policy is
carried out through formula-based allocations, additional current-year
allocations based on certain performance, and allocations taking into account village
performance in managing village funds (Ministry of Finance Explains 2024 Policy
Direction, from the Village Fund) (Inang SH,
2023).
The Village Fund is allocated
through the Regional Budget to support community development within the State
Budget. Village finance is a source of village income; village governance is
regulated by Law 6/2014 jo. Revenue from indigenous sources, the State Budget
due to local taxes and levies, financial support from the Provincial Budget and
Regency/City Budget, grants or gifts from other sources, and village finances
are all explained in detail.
Village funds in the
Decentralization and Village Autonomy Initiative have an allocation policy with
a big goal, namely overhauling the orthodoxy of the district government in
providing authority, services and assistance to the lower government, namely the
village government (Fisabililah
& Nurrahmawati, 2020).
Historically, villages are the forerunners of
political society and government in Indonesia. Customary societies and so on
have become social institutions that have a critical position. Villages are
mainly independent organizations with their traditions, laws, and customs (Melati et al., 2020). This aims to address the high diversity that makes
villages the most visible form of nation.
As times change, indigenous villages face various
challenges, including politics, economic progress, information and
communication technology and population migration, resulting in the weakening
of customs and culture that contribute to cultural events as a driver of the
Bai economy. If this is left unchecked, the existence of traditional villages
rooted in tradition and culture will weaken and even disappear, which will
seriously impact Balinese life's political order.
The government has established various rules and
guidelines related to village funds in an effort to facilitate village fund
management without causing multiple interpretations and even the possibility of
fraud. This is why the misuse of village funds raises concerns for both the
community and the government as a whole (Ekbangsetda, 2019).
President Joko Widodo once said, "Be careful in
managing the Village Fund, which is not small, even very large," at the
end of 2021. The Village Fund limit for 2022, which will be distributed to
74,961 villages in 434 districts and cities in Indonesia, is set at 68 trillion
rupiah. This compares to the previous year's Village Fund ceiling, which was
released at 4 trillion rupiah. IDR 400.1 trillion has been disbursed from the
Village Fund since 2015. The Village Fund has been used to build various
infrastructure in villages, such as village roads, reservoirs, irrigation,
bridges, village markets, clean water facilities, drainage, health, and several
other infrastructures (Yuwono, 2022).
Village funds are one of the two sources of community
income, and the distribution of these funds is vulnerable to corruption.
Village corruption can arise due to several factors. Kalipelus Village in
Purwanegara Sub-district, Banjarnegara Regency, is one such example. Thus, the
central government will provide village money to Kalipelus Village, and the
Banjarnegara Regency Government will provide village money.
In 2019, 46 corruption cases related to village
budgets occurred. The losses from the 47 cases amounted to IDR 32.3 billion.
The number of corruption cases in the village in 2019 was the highest compared
to other sectors.
Therefore, the village government must be more
transparent in providing information about village funds. The village
government also does not make billboards/display signs by the instructions of
the Minister of Villages, as stated in the Decree of the Minister of Villages
of the Republic of Indonesia. Number 13 of 2020 concerning Priorities for the
Use of Village Funds in 2021 (Prianto, 2021). Article 12 requires the Regional Government to
announce the determination of priorities for the use of regional finances to
the public. These documents include village statistics, maps of development
potential and resources, RPJMDesa documents, RKP village documents, Priority
Use of Village Funds, and APBDesa documents.
The Acting Head of the State Treasury Service Office
(KPPN) Sungai Banyak, Alfian Taufiqurrizqi, said that the four villages could
not disburse the Village Fund due to internal problems.
"Lubuk Tabun Village could not disburse the BLT
funds because it did not submit the BLT recipient data agreed by the village
head and BPD." (Aguspriadi, 2023).
Regarding village funds, the government has
established several rules and guidelines that are expected to facilitate the
implementation of village fund management. The misuse of village funds is an
issue that concerns both the community and the government as a whole. The
misuse of village funds is a matter of concern for the community and the
government so that it does not cause multiple interpretations and even lead to
potential fraud in its implementation. It shows the strength of feudalism in
the village. The desire for power and the desire for honour, and prestige shown
by village officials reflect feudal values that have been passed down from
generation to generation. It is no wonder that leaders at the local level often
fall into the trap of oligarchy and authoritarianism.
Figure
1. Framework of Thought
The Role of Commitment, Competence and Spiritualism in the Management
of Village Funds (I Gusti Ayu Purnamawati, Ni Ketut Sari Andyani, 2019)
Qualitative Variables The results showed that the Spiritual dimension was able
to improve the accountability and transparency of village funds because it
adhered to the law of karma phala through the principle of moksartham Jagadhita
ya Caiti Dharma. In addition, the high competence of village assistants and the
competence of village officials can minimize financial irregularities. The
implication is that the village becomes independent with maximum assistance
from the village government.
Improving Village Development Through Implementing the Village Budget
Policy (APBDes). Qualitative Elements The research findings show that good
governance standards have not been implemented in the Bandung Village APBDes
policy (Utomo, 2015). In terms of
community involvement, the community has yet to be consulted in the development
policy-making process. It has not been institutionalized, so the community
needs a voice in policy-making. In terms of transparency, the village
government does not manage village finances in an easy and accessible manner
for the community, and the community does not know the amount of budget that
the village government supervises. In terms of accountability, village
governments' financial management responsibilities are limited to fulfilling
formal legal requirements; they are not accountable to the village, as they are
responsible for implementing development in the communities they lead.
Community Participation in Village Fund Budget Management (Syamsi, 2015) Qualitative Elements (1)
The Wakan Village community participates in managing the village fund budget
per the research findings. (2) Wakan Village divides village fund budget
management into three parts: ADDr, ADDp, and ADDk (Putra, 2023).
Unfortunately, poor judgment, lack of budget transparency, and lack of
responsibility for realising village budget expenditures all contribute to poor
village management performance. (3) The lack of constraints in time, knowledge,
energy, and ideas hamper the community in managing the village budget.
Incompetent choices, passive communication, limited public awareness, and
inadequate education are the causes of this.
Research
Hypothesis
H1: Village
budgets and competencies positively affect organizational performance and
community satisfaction.
Budgeting participation is the effect of government involvement on the
community in preparing the organization's budget (Sofyani & Ardiyanto, 2022) It indicates that
participation in budgeting affects the performance of organizations and village
communities. Employee participation in the budgeting process will carry greater
responsibility for these employees. When budget planning is participatory, employees
will internalize organizational goals with a great sense of responsibility (Susetiawan et al., 2018).
In the context of village government, budget participation or planning
can reach village officials and involve village communities through their shops
(Widyanto & Priyanti, 2023).. Involving all levels of
management in the village government in budget planning, implementation, and
evaluation will be a control mechanism for the village head so as not to
monopolize budget management, which leads to the fulfilment of personal
interests that have the potential to trigger fraud. Thus, this budget
participation policy can minimize village government information asymmetry and
agency problems. Based on the explanation above, the following hypothesis is
formulated:
H2: Budget
participation and village competence positively affect community satisfaction.
Internal control systems are an organization's internal policies
designed to improve good governance practices (Fitriana et al., 2024). This policy consists of
techniques, procedures, and organizational structures that work together to
safeguard the organization's welfare, assess the correctness and reliability of
accounting, increase productivity, and improve compliance with management directives.
According to (Kuntadi et al., 2023), government internal
control systems can be used to monitor the amount of public funds used by the
federal government and local governments, as well as the extent to which
value-for-money targets (economy, effectiveness, and efficiency) can be met.
This can help improve government performance. According to (Pujiono et al., 2016), the implementation of
efficient internal controls can improve business financial performance. This is
shown by applying a village financial information system that strengthens the
division of labour, increases employee competence, upholds the rule of law, and
revises control operations in the community (Bawono et al., 2020); (Sofyani et al., 2022). By implementing internal
control, the village government hopes to improve performance, accountability,
and transparency while reducing the possibility of agency problems caused by
the opportunistic mindset of the village head.
The objective of this
research is to identify the factors that influence village accountability in
managing the Village Revenue and Expenditure Budget (APBDes), with a focus on
the competence of village officials and organizational performance. This research
aims to provide empirical understanding of how internal control systems and the
quality of financial report presentations affect the accountability of village
fund management. The benefit of this research is to provide data and analysis
that can be used by village governments, auditors, and policymakers to enhance
transparency and accountability in the management of village funds.
Consequently, this research is expected to contribute to improving the quality
of village financial governance and strengthening public trust in the
management of public funds at the village level.
METHOD
Qualitative Research Method is the research methodology used in this
study. This approach was used because the study aimed to report how well the
Community and Village Empowerment Office performed in improving the welfare of
Beber Village residents. The Kuwu's office in Beber Village, located on Jalan
Jendral Sudirman, Beber Village, Kecamatan 45172, became where this research
was conducted. The technique of determining information was carried out using
the side snowball method. The population and samples used in this study were
the people of Beber village. The data collection techniques used in this
research are field observation, in-depth interviews, and documentation studies.
RESULTS
AND DISCUSSION
Respondent
Description
Respondents
in this study were village government team officials in Beber Village, which
consisted of 1 kelurahan and one village receiving the Village Fund Budget
taken as a research sample. The
questionnaires that can be processed total 48 respondents. The profile of
respondents in this study is presented in Table 1 below:
Table
1. One-Sample Kolmogorov-Smirnov Test Results
|
One-Sample Kolmogorov-Smirnov Test
|
|
|
Nonstandard Residue
|
|
N
|
48
|
|
Normal Parameters a,b
|
Means
|
.0000000
|
|
Std. Deviation
|
2.03426311
|
|
The Most Extreme Difference
|
Absolute
|
.120
|
|
Positive
|
.120
|
|
Negative
|
-.088
|
|
Test Statistics
|
.120
|
|
Asymp. Sign. (2-tails)
|
0,080c
|
|
A. Normal test distribution.
|
|
B. Calculated from data.
|
|
C. Lilliefors Significance
Correction.
|
Information:
The Kolmogorov-Smirnov test results table shows a
sig value of more than 0.050 in the normality test results. Based on this finding,
the data is usually distributed and meets the conditions of the traditional
multiple linear regression assumption test.
Instrument
Validity and Reliability Test Results
Multicollinearity
Test
The
tolerance value of each X variable in the multicollinearity test findings is
> 0.10, and the VIF value is less than 10.00. These findings support the
idea that the regression model meets the conditions of the traditional Assumai
test, and no multicollinearity is detected.
Table 2. Multicollinearity Test Results
|
Coefficient a
|
|
Model
|
Nonstandard Coefficient
|
Standardized Coefficient
|
T
|
Signature.
|
Collinearity Statistics
|
|
B
|
Std. Error
|
Beta
|
Tolerance
|
VIF
|
|
1
|
(Constant)
|
7.988
|
2.213
|
|
3.610
|
.001
|
|
|
|
var.X1
|
.415
|
.085
|
.668
|
4.885
|
.000
|
.497
|
2.012
|
|
var.X2
|
.137
|
.149
|
.126
|
.920
|
.036
|
.497
|
2.012
|
|
A. Dependent Variable: var.Y
|
Linearity Test
The
variation in the linearity value of each X variable in the linearity test
results is more than 0.050. Thus, variables X and Y have a linear relationship
or correlation.
Table 3. Linearity Test Results
|
ANOVA Table
|
|
|
Sum of Squares
|
df
|
Means Square
|
F
|
Signature.
|
|
var.Y * var.X1
|
Intergroup
|
(Combined)
|
345.917
|
15
|
23.061
|
6.207
|
.000
|
|
Linearity
|
266.661
|
1
|
266.661
|
71.770
|
.000
|
|
Deviation from Linearity
|
79.256
|
14
|
5.661
|
1.524
|
.158
|
|
In Group
|
118.895
|
32
|
3.715
|
|
|
|
Total
|
464.813
|
47
|
|
|
|
|
ANOVA Table
|
|
|
Sum of Squares
|
df
|
Means Square
|
F
|
Signature.
|
|
var.Y * var.X2
|
Intergroup
|
(Combined)
|
257.987
|
10
|
25.799
|
4.615
|
.000
|
|
Linearity
|
167.184
|
1
|
167.184
|
29.908
|
.000
|
|
Deviation from Linearity
|
90.803
|
9
|
10.089
|
1.805
|
.100
|
|
In Group
|
206.826
|
37
|
5.590
|
|
|
|
Total
|
464.812
|
47
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Heteroscedasticity Test
The
sig value in the table of test results for both X variables > 0.050 in the
heteroscedasticity test results using the Glejser test. This finding indicates
that the regression model meets the requirements of the classical assumption
test and that no heteroscedasticity is detected.
Table 4. Heteroscedasticity Test
|
Coefficient
a
|
|
Model
|
Nonstandard
Coefficient
|
Standardized
Coefficient
|
T
|
Signature.
|
Collinearity
Statistics
|
|
B
|
Std. Error
|
Beta
|
Tolerance
|
VIF
|
|
1
|
(Constant)
|
1.204
|
1.445
|
|
.833
|
.409
|
|
|
|
var.X1
|
-.065
|
.055
|
-.241
|
-1.165
|
.250
|
.497
|
2.012
|
|
var.X2
|
.139
|
.097
|
.295
|
1.429
|
.160
|
.497
|
2.012
|
|
A. Dependent Variable: abs_res
|
Coefficient of determination
test
The
R2 value in the coefficient of determination test results is 0.582. From these
findings, it can be concluded that variable X influences 58.2% on variable Y.
Table 5. Determination Coefficient Test
|
Model Summary b
|
|
Model
|
R
|
R square
|
Customized Square R
|
Std. Estimation Error
|
|
1
|
0.763 a
|
.582
|
.563
|
2.079
|
|
A. Predictors: (Constant),
var.X2, var.X1
|
|
B. Dependent Variable: var.Y
|
Hypothesis Testing Results
Concurrent
F Test
The
sig value of the simultaneous F test results table is less than 0.050. From
this finding, it is clear that variables X and Y have a great relationship and
impact on each other.
Table 6.
Simultaneous F-test
|
ANOVA a
|
|
Model
|
Sum of Squares
|
df
|
Means Square
|
F
|
Signature.
|
|
1
|
Regression
|
270.316
|
2
|
135.158
|
31.271
|
.000b
|
|
Remaining
|
194.497
|
45
|
4.322
|
|
|
|
Total
|
464.812
|
47
|
|
|
|
|
A. Dependent Variable: var.Y
|
|
B. Predictors: (Constant),
var.X2, var.X1
|
T-test
The
T-test results show that variables X1 and X2 are related and partially have a
significant effect on variable Y.
The regression equation
is:
Y =
7.988 + 0.415x1 + 0.137x2
Table 7.
T-test
|
Coefficient a
|
|
Model
|
Nonstandard Coefficient
|
Standardized Coefficient
|
T
|
Signature.
|
Collinearity Statistics
|
|
B
|
Std. Error
|
Beta
|
Tolerance
|
VIF
|
|
1
|
(Constant)
|
7.988
|
2.213
|
|
3.610
|
.001
|
|
|
|
var.X1
|
.415
|
.085
|
.668
|
4.885
|
.000
|
.497
|
2.012
|
|
var.X2
|
.137
|
.149
|
.126
|
.920
|
.036
|
.497
|
2.012
|
|
A. Dependent Variable: var.Y
|
The
Effect of Apparatus Competence on Village Government Accountability in Managing
Village Fund Allocations
The
findings of this test indicate that competence has little effect on the
accountability of village fund management. This suggests that in terms of
village government accountability in the distribution to villages in Beber
Village, the skills of the person in charge of managing village funds should be
more relevant. The competence of village government officials in this study
only measures the ability to manage financial administration, such as
compiling, numbering, and storing transaction evidence and inputting
transaction account codes, budget postal codes, and matching cash balances. In
implementing village fund management, more than technical competence is
required. However, the understanding and ability to determine the types of
activities allocating village funds according to the rules. So that it can
contribute to community development and the realization of good transparency
and accountability. In addition, village officials must also be competent in
formulating the challenges of managing the village fund budget to formulate and
implement village development priorities appropriately and fairly (Ardito
Ramadan, 2020). The Beber Village
Government continues to implement various programs to improve the competence of
village officials, such as assistance and technical guidance on the Village
Financial System and the OMSPAN application (Online et al.). This study's
findings align with those of Kuwu Desa Beber et al. (2024), who found no
empirical evidence linking equipment competency to the responsibility of
managing the Village Fund Budget.
The
Impact of Internal Control Sites on Village Government Accountability in
Allocating Village Funds
Based
on the test results, the Internal Control System variable has a positive
effect, meaning that the more accountable the village government oversees the
Village Fund Allocation, the more influential the authorized apparatus is in
implementing the internal control system. The village government in Beber
Village is structured. The separation of responsibility and authority for
program implementation with the distribution of village money will be easier
with the clarity of the organizational structure; for example, authorization
has been given for operations related to Village Fund Budget transactions. The
government's Internal Audit Apparatus has conducted regular checks of
accounting records, actual currency and merchandise. In addition, cash
disbursement documentation in local governments documents cash disbursements.
Village
government officials will immediately follow up on any findings/reviews and
suggestions provided by the inspectorate. Communication is excellent and open.
The village government distributes APBDes summary information in several
strategic places in each village in the context of budget transparency. In the
village government in Beber Village, internal control to anticipate
irregularities in village financial assistance is carried out by optimizing the
role of APIP (Government Internal Supervisory Apparatus) accompanied by the
State Attorney's Office, namely TP4D (Team of Guardians and Security of
Government and Regional Development). Implementing a sound internal control
system will increase the village government's accountability in managing the allocation
of village funds.
The
Effect of the Quality of Financial Report Presentation on Village Government
Accountability in the Management of Village Fund Allocation in Beber Village
The
test results show that the quality of financial statements has a positive
effect, which means that the better the quality of the presentation of
financial statements, the more accountability the village government will have
in allocating village funds in Beber village. Based on the questionnaire, the
results show that local government officials have presented village financial
reports that contain information that is useful in decision-making and
demonstrates accountability. In addition, village financial reports are
presented promptly and fairly, and errors in use can be prevented. Furthermore,
the presentation of village financial reports uses terms that its users can
understand. Thus, the financial
statements related to using the Village Fund Budget presented can meet user
expectations. All operations related to managing village funds, especially in
financial administration, can be accounted for if the quality of the fund's
financial statements is high. To improve accountability in the administration of
the Village Fund Allocation, all stakeholders must enjoy such accountability.
CONCLUSION
According to the research, implementing
efficient internal controls can improve the company's financial performance.
This is shown by improving the division of tasks and increasing staff
competence. The test results show that competence has nothing to do with the
accountability of village fund management; namely, the accountability of the
village government in Beber Village in terms of allocating money is not
influenced by the competence of the village fund management apparatus. Based on
the test results, the internal control system variable has a positive effect,
meaning that the more accountable the village government is in managing the
Village Fund allocation, the better the internal control system carried out by
authorized officials. Based on the test results, the quality of financial
statements has a good influence. This means that the more professional the
presentation of financial reports, the more accountable the village government
in Beber Village will be in allocating village finances.
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