An Analysis of Village Fund Implementation in Central Java Province: An Institutional Theory Approach With a Modeling Institutional Aspect

Abstract

The implementation of the fiscal decentralization concept in Indonesia has completed with the issuance of the Village Law and Village Fund Program. Nevertheless, some problems arose in the application. This study aims to map the issues and to build a relationship model based on institutional theory, using content analysis and triangle approach interviews. The study concludes that the Village Fund is profoundly affected by the coercive element that is sourced from the authority of the government to regulate and supervise the program. The coercive then influence the normative in which the regulation frame and strict implementation lead to the difficulties to fulfill the administrative requirements. It then affects the cognitive element on how to make sustain and executable planning of the Village Fund Program, which leads to poor planning, so that difficult to be executed. As it is mandatory, the program is still run improvised that makes the output utilization was low. 

Analisis pembangunan wilayah melalui program dana desa di Kabupaten Bogor: pendekatan teori kelembagaan

“…Sedangkan elemen normatif memandang bahwa kapasitas dan profesionalitas aktor akan berpengaruh terhadap tanggung jawab dalam melaksanakan fungsinya. Apabila dalam melaksanakan fungsinya aktoraktor yang terlibat memiliki kapasitas yang kurang memadai, maka akan menghasilkan perencanaan pembangunan yang buruk dan cakupan pembangunan yang tidak sesuai (Surachman, 2020). Selain itu, terdapat tekanan regulatif yang bersumber dari struktur pemerintahan yang lebih tinggi yang akan mempengaruhi kelembagaan desa dalam pengambilan keputusan.…”

“…Dari 2019 sejak pertama kali saya jadi BPD sudah saya ingatkan setiap kepala desa untuk memasang banner perincian alokasi dana desa. Peraturan (Pusat/Provinsi/Kabupaten/Desa) atau perjanjian formal lainnya yang mempengaruhi pengambilan keputusan Sumber: (Surachman, 2020;Zucker, 1987) dalam penelitian ini adalah triangulasi data dengan mengambil data di level masyarakat, pemerintah desa, dan level pemerintah daerah, serta meminta ulasan dari peneliti lain yang umum akan kasus yang diteliti untuk membuka semakin banyak perspektif dalam interpretasi hasil temuan.…”

Accountability of Account Administration for Confiscated Fund from Criminal Cases: A Perspective of Institutional Isomorphism

“…Soares et al (2020) on the application of NIT in the tourism sector of hotels in Brazil, shows that normative pressures in the form of certification and training greatly affect changes in the IT sector in Brazil. Surachman (2020) in the Central Java Provincial Government, found that the response to normative pressure was to hold training and education conducted by professionals and academics from universities to help villages. A summary of the interview findings and criticisms related to normative pressure is presented in Table 4.…”

Analysis of Factors That Influence Village Government Decisions in Allocating Village Funds for Village-Owned Enterprises Activities in Bengkayang District

“…Law No. 6 of 2014 concerning villages provides authority for villages to be able to independently carry out village government activities starting from village development planning, implementing village development programs, and managing village finances [1] With the presence of this law, villages are increasingly able to play their role as spearheads of Indonesian development from the village and increase the involvement of rural communities as actors as well as objects of development so that rural communities can live more prosperously as village development increases. To carry out village development, it is expected that the village can have the ability to obtain village original income (Indonesian: Pendapatan Asli Desa or PADes) and central government support for village government in carrying out village development autonomy is realized by the existence of funds specifically given directly to villages called Village Funds.…”