Web-Based Village Fund Management Monitoring System

Magdalena, Hilyah; Santoso, Hadi; Septryanti, Ade

doi:10.1109/citsm50537.2020.9268923

Cited by 8 publications

(8 citation statements)

References 18 publications

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“…Although risk management studies have been implemented in the public sector, the available search results do not demonstrate any noticeable improvement in the management of village money. The extant research about risk management at the village level mostly centers on the subjects of disaster management [24], volcanic risks [25], and household vulnerability in the Philippines [26]. Based on the aforementioned study, it becomes apparent that further investigations are being carried out within the domain of risk management.…”

Section: Literature Reviewmentioning

confidence: 99%

“…The aforementioned sites, as indicated by the sources referenced as Jember [18], Skadau [19], and Garut [20] hold significance in relation to the subject matter under consideration. Other notable issues are the lack of community engagement [21], dearth of personnel in accounting and financial administration [22,23], inadequate information and monitoring systems, and incongruity between the management of village funds and the needs of the community [24].…”

Section: Introductionmentioning

confidence: 99%

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Village Government’s Risk Management and Village Fund Administration in Indonesia

Ginting,

Widianingsih,

Mulyawan

et al. 2023

Sustainability

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This study examines the application of risk management in managing village funds, motivated by the village government’s efforts to improve financial management. This research focuses on activities involved in village fund management, including planning, budgeting, administration, reporting, accountability, and supervision. This study analyzes how village governments carry out risk management by considering efficiencies, innovation in public resource management, and anticipating and prioritizing potential threats and opportunities. Data collection involved participant observation, interviews, and analysis of written documents, images, and archives. The result shows that risk management is essential for the management of village funds, and avoiding mistakes in rural communities should be part of their planning and participation. This study highlights the importance of adequate human resources, both in regard to quantity and quality, but it is necessary to pay attention to local strengths by utilizing the nature of cooperation and family skills. Overall, the study emphasizes the need to prioritize risk management in managing village funds to encourage accountability and the efficient use of resources.

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Section: Literature Reviewmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Village Government’s Risk Management and Village Fund Administration in Indonesia

Ginting,

Widianingsih,

Mulyawan

et al. 2023

Sustainability

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“…Meanwhile, the Demand Side approach focuses on meeting the needs of rural communities by providing appropriate support to improve community welfare [16,17]. This approach emphasises using VF to meet community needs and ensure community participation in decision-making processes [35].…”

Section: Vf Program Strategy To Support Sdgs In Indonesiamentioning

confidence: 99%

“…The use of VF is considered ineffective and full of problems due to the influence of the quality of human resources and the low level of education [16]. The VF reporting system is also still ineffective due to low financial literacy [11], complicated budgeting and reporting systems [17]; triggers the creation of loopholes for corruption [18]. Thirty-eight village heads and four administrative village heads (sub-districts) were interviewed in Southeast Sulawesi Province, Indonesia.…”

Section: Introductionmentioning

confidence: 99%

The Village Fund Program and Indonesia’s 18th Sustainable Development Goal: A Bibliometric and Content Study

Lestari,

Wardono,

Saptana

et al. 2023

IJSDP

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The Village Fund (VF) is a programme initiated by the Indonesian government, aiming to fund activities that contribute toward achieving the Sustainable Development Goals (SDGs) in villages. Additionally, the Village Agenda-the 18th SDG-is a government initiative that employs local wisdom to implement the SDGs. This study aims to provide a detailed understanding of the VF and its implementation strategies to achieve the SDGs based on local wisdom. We began our work by compiling a literature review from the Scopus database, using a unique combination of a systematic literature review (SLR) and the PRISMA protocol. This process yielded 168 documents, published between 2014 and 2023, from the initial search and screening results. After further refining to ensure relevance, we were left with 151 articles that were analysed using the bibliometric method with VOSviewer, identifying nine clusters of research related to VF. The next step involved a content study of 115 documents, obtained from screening manuscripts using the keywords 'VF', 'sustainability', and 'Indonesia', to explore the characteristics of VF publications in the context of SDG implementation. To suggest strategies for how VF programmes can support SDGs in villages, we utilized a supplyside approach as well as a demand-side approach. Each approach has its advantages and disadvantages, depending on the economic conditions and socio-political environment. The results of this study will provide policymakers with insights into the critical factors influencing the effectiveness of VF distribution for achieving the SDGs.

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“…The two regions found far apart make the district government have difficulty conducting direct supervision of the village government. Some parties developed an electronic-based village budget supervision system to overcome these limitations (Magdalena et al, 2020;Oktarino et al, 2020). The government created an electronic document-based budget supervision system through the village financial management system application (Ariyanti & Alfatih, 2018;Bawono et al, 2020).…”

Section: Minimal Surveillancementioning

confidence: 99%

Social Relations Behind Fraudulent Behavior: Enrichment of The Fraud Triangle Theory

Shaleh

Irianto

Djamhuri

et al. 2021

integr. j. of. bus. and. econ.

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This research aims to understand how village budget fraud is likely to occur because of patron-client social relations in the village government bureaucracy. This research uses qualitative methodology with an ethnographic exploration approach. They were collecting data through field observations and in-depth interviews with informants. The selection of informants uses a snowball technique approach. The field findings show that the social relations of village government heads with political sponsors have decreased the accountability performance of the village government. Political sponsors are not part of the village apparatus but intervene in many bureaucratic affairs of the village government. That successfully created a patronage influence on the ranks of village devices. Such circumstances make the internal control system malfunction so that financial procedures do not run as they should. In the end, the bond of social relations in the bureaucratic environment gives rise to the tendency of fraud to the village budget. This research enriches the theory of triangle fraud by including elements of social relations in the model.

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Web-Based Village Fund Management Monitoring System

Cited by 8 publications

References 18 publications

Village Government’s Risk Management and Village Fund Administration in Indonesia

Village Government’s Risk Management and Village Fund Administration in Indonesia

The Village Fund Program and Indonesia’s 18th Sustainable Development Goal: A Bibliometric and Content Study

Social Relations Behind Fraudulent Behavior: Enrichment of The Fraud Triangle Theory

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