Village Funds Mismanagement in Policy Evaluation Perspective in Jejangkit Pasar Village of South Kalimantan

Abstract

The village fund policy is implemented to improve infrastructure development, community development and empowerment towards a prosperous village. However, the management of village funds did not meet expectations, due to lack of community participation in supervision. The purpose of this study is to analyze the mismanagement of village funds using a policy evaluation perspective. This research emphasizes the approach qualitative- evaluative, to explain the phenomena found in the field. This study found that mismanagement of village fund was not only caused by weak supervision and low human resources but also caused by the dominant, undemocratic and oligarchic aspects of leadership which had implications for the powerlessness of village actors in managing village funds in accordance with procedures, accountability, and transparency. Moreover, the formulation stage of the policy on the use of village funds is only a formality so that the power of the leader (the Village Head) cannot be implemented in the ethics of public administration and good governance.

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

“…Because the Village Head cannot fully make a decision, still must coordinate with the Village Consultative Body in making decisions (results of interviews with the village head). In terms of the principle of the transparency of the village government in the implementation of the APBDes, it cannot only be according to the understanding of the village head and other village officials (Arbain & Ariyani, 2019), but still refers to the laws, regulations of the Minister of Home Affairs, Regent Regulations, and Village Regulations (results of interviews with the Village Secretary). In the implementation of activities sourced from the APBDes, openness is needed to the village community and as a tangible form of information disclosure of the APBDes program in Suka Ramai Village (Susilowati et al, 2018;Kairupan & Mantiri, 2020).…”

“…Reporting is carried out to determine the development of the APBDes, where the reporting of the APBDes has been proven by the accountability of the implementation of the APBDes program to the government at the top level is carried out periodically (Arbain & Ariyani, 2019;Susilawati et al, 2020;Zakiyah et al, 2020). As a program whose activities are annual cycles, then from planning, implementation to monitoring and evaluation is also carried out every year.…”