Village Fund Allocation Practice: The Investigation of Accountability and Transparency

Abstract

This research aims to describe the practice of accountability and transparency in the management of village funds in Gedangan Village, Semarang Regency. This research used qualitative descriptive method through in-depth interviews with the research stages in the form of data reduction, data presentation, and drawing conclusions. The results indicate that the management of village funds in Gedangan Village has been implemented in accordance with the principles of accountability and transparency. However, there are still some obstacles such as changes to government regulations requiring adjustments to village fund management, the lack of effectiveness of the official village website as a means of distributing information, and a lack of public awareness to read information about the village funds. The implication of this research is as an evaluation of the government of Gedangan Village in improving the means of village information disclosure and to encourage community participation in the management of village funds.

Accountability of Financial Management in Gue Gajah Village

“…Saputra et al, (2019) argue that accountability plays a crucial role in deterring fraud in the management of village funds, a view further supported by Sariwati & Sumadi (2021) assertion that heightened accountability correlates with a diminished occurrence of fraud in village financial management. Besides that, Putri et al, (2022) stated that management of village funds in Gedangan Village has been implemented in accordance with the principles of accountability and transparency, but, there are still some obstacles such as changes to government regulations requiring adjustments to village fund management, the lack of effectiveness of the official village website as a means of distributing information, and a lack of public awareness to read information about the village funds. Therefore, this study seeks to explore how village financial accountability is shown by the Gue Gajah village government in managing village finances at the planning, implementation, administration, and reporting stages in 2021 and 2022.…”

Implementation of Village Budget and Expenditure Budget (APBDes) in 2019 Suka Ramai Village, Padang Tualang District, Langkat Regency, Indonesia

“…Where the results of the planning will be a guideline for the implementation of village governance in village development for a period of one year. Thus, the agreed planning must also be transparent, can be known by all village communities and can later be accounted for (Jika et al, 2018;Chrismas et al, 2020;Putri et al, 2022). Therefore, this study aims to describe the implementation of the Village Revenue and Expenditure Budget (APBDes) in the village of Suka Ramai, Padang Tualang District, Langkat Regency, Indonesia.…”