REVIEW OF FINANCIAL MANAGEMENT IN SUPPORTING VILLAGE FUND POLICIES TO IMPROVE VILLAGE DEVELOPMENT EFFECTIVENESS IN THE RIAU ARCHIPELAGO PROVINCE

Authors

  • Fanni Okan Perdana Universitas Batam
  • Yeni Ardianti Universitas Batam
  • Raja Afrikurniawan Universitas Batam
  • Ade Rahmah Universitas Batam
  • Zauwahir Universitas Batam
  • Syahrianis Universitas Batam
  • Muammar Khaddafi Faculty of Economic and Business Universitas Malikussaleh
  • Indrayani Universitas Batam

DOI:

https://doi.org/10.54443/jaruda.v1i5.64

Keywords:

Village Apparatus, Village Funds, Management, Policy, effectiveness.

Abstract

In increasing the effectiveness of village development, policies on the use of village funds are needed in order to create strong, advanced, independent and democratic villages. Then the management of village financial management is the main factor for supporting fund policies based on the Regulation of the Minister of Home Affairs No. 20 of 2018 as a reference in financial management by the village government in the Village Revenue and Expenditure Budget funds, which is a form of management of village finance to carry out openly and responsibly for the prosperity of the village community, but in the implementation of village development sourced from the State Revenue and Expenditure Budget funds are still not optimal in accordance with management functions. therefore, this journal conducts a review of financial management carried out by village government officials as executors in managing village funds through a qualitative descriptive method based on secondary data. So that the results of this study identify that in implementing village fund financial management, village government officials are needed who have qualities that are able to be transparent, accountable, participatory, and orderly as well as disciplined in managing the budget so that the purpose of village funds can be realized to be development in a fair and equitable manner.

References

Book

Central Bureau of Statistics. (2015). Village government financial statistics 2014. Jakarta: Central Bureau of Statistics.

Central Bureau of Statistics. (2019). Village government financial statistics 2018. Jakarta: Central Bureau of Statistics.

Central Bureau of Statistics. (2020). Village government financial statistics 2019. Jakarta: Central Bureau of Statistics.

Central Bureau of Statistics. (2021). Village government financial statistics 2020. Jakarta: Central Bureau of Statistics

Central Bureau of Statistics. (2021). Statistics on Village Potential in Riau Archipelago Province 2021. Tanjung Pinang: Central Bureau of Statistics for Riau Islands Province.

Journal

Halimatus Sakdiyah, Ika Lis Mariatun, Zaiful Arief. (2022). The Effectiveness of Using Village Funds in Enhancing Development in Bilaporah Village in 2021. Undiksha Journal of Economic Education, 14(1), 190-196.

Irmansyah, Sri Wahyuni Mustafa, Rahmad Solling Hamid. (2021). The Effectiveness of Village Fund Policy on Infrastructure Development. Journal of Economics & Sharia Economics, 4(2), 1086-1095.

Khuswatun Chasanah, Slamet Rosyadi, Denok Kurniasih. (2017) Implementation of Village Fund Policy. IJPA-The Indonesian Journal of Public Administration, 3(2), 13-32.

Luthfi Nur Fahri. (2017). The Influence of Village Fund Policy Implementation on Village Financial Management in Increasing the Effectiveness of Village Development Programs. Public Journal, 11(01), 75-88.

M. Amen. (2019). The Effect of Performance and Supervision of Village Government Apparatuses on Financial Transparency in Montong Betok Village, East Lombok Regency. Journal of Government Science, Suara Khatulistiwa, IV(2), 72-80.

Muhammad Zainul Abidin. (2015). Overview of Implementation of Village Finance in Supporting Village Fund Policy. Journal of Economics & Public Policy, 6(1), 61-76.

M. Yusron Kurniawan, Ikhsan Budi Riharjo. (2019). Review of Village Financial Management in Supporting Village Fund Policy (Empirical Study in Ngabar Village, Jetis District, Mojokerto Regency). Journal of Accounting Science and Research.

Ulva Juniarti, Biana Adha Inapty, Intam Rakhmawati. (2022). The Influence of Apparatus Competency, Community Participation, on the Effectiveness of Village Fund Management in Labuhan Haji District Using Information Technology as an Intervening Variable. Risma Journal, 2(3), 608-620.

Yanhar Jamaluddin, Asep Sumaryana, et al. (2018). Analysis of the Impact of the Management and Use of Village Funds on Regional Development. JPPUMA: UMA Journal of Governance and Social Politics, 6(1), 14-24.

Legislation

Law Number 6 Year 2014 Concerning Villages.

Government Regulation Number 8 of 2016 concerning the Second Amendment to Government Regulation Number 60 of 2014 concerning Village Funds Sourced from the State Revenue and Expenditure Budget.

Minister of Home Affairs Regulation Number 20 of 2018 Concerning Village Financial Management.

Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration

Number 11 of 2019 concerning Priority for the Use of Village Funds for 2020.

Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration

Number 14 of 2020 concerning the Third Amendment to Number 11 of 2019

Concerning the Priority of Using Village Funds for 2020.

Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration

Number 13 of 2020 concerning Priority for the Use of Village Funds for 2021.

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Published

2023-06-06

How to Cite

Fanni Okan Perdana, Yeni Ardianti, Raja Afrikurniawan, Ade Rahmah, Zauwahir, Syahrianis, Muammar Khaddafi, & Indrayani. (2023). REVIEW OF FINANCIAL MANAGEMENT IN SUPPORTING VILLAGE FUND POLICIES TO IMPROVE VILLAGE DEVELOPMENT EFFECTIVENESS IN THE RIAU ARCHIPELAGO PROVINCE. Journal of Accounting Research, Utility Finance and Digital Assets, 2(1), 419–426. https://doi.org/10.54443/jaruda.v1i5.64

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Section

Articles