JOURNAL OF LIAONING TECHNICAL UNIVERSITY

STUDY OF THE EFFECTIVENESS OF MANAGEMENT OF ALLOCATION OF VILLAGE FUNDS AND VILLAGE FUNDS IN SIRENJA DONGGALA DISTRICT – INDONESIA

Yunus * 1., Juli Andi Gani 2., Mardiyono 3., Choirul Saleh 4

ABSTRACT

Law Number 6 of 2014 concerning Villages, provides greater opportunities for villages to manage their own governance and equity in the implementation of development is expected to improve the welfare and quality of life of village communities. Accountable village financial management is financial management that can be accounted for from the start from planning activities, implementation, administration, to village financial reporting. The realization of accountability is the main goal of public sector reform. In general, that accountability is defined as a form of obligation to be able to account for the success or failure of the organization's implementation in achieving the goals that have been implemented for previous periods which are carried out periodically. This research uses qualitative research, primary data is collected through interview techniques, and is supported by secondary data, namely documentation. Analysis of the research data uses an interactive model consisting of "data collection, data display, data condensation, conclusing; drawing and verifying ” developed by Miles, Huberman and Saldana. The results of this study prove that the management of Village Fund Allocations in the planning stage, seen from the musrembang held by the implementation team is still not effective, implementation is also less effective, accountability is also less effective, where the preparation of reports is generally delayed. So that it is necessary to increase the ability of professional village apparatus human resources. The village government must really understand the duties and responsibilities of the village government, especially in the aspect of village funds. Increasing cooperation between villages and sub-districts, villages and empowerment agencies, villages and non-governmental organizations and the community is urgently needed to achieve effective management of village development funds.

Keywords; Planning, Implementation, Accountability, Village Fund