Introduction
The
government system of the Republic of Indonesia divides the territory of
Indonesia into large regions and small regions, with the form and structure of
the lowest level of government being the village or kelurahan
(Mardeli, 2015).
Village
government is a sub-system of the national government administration system
under the district government. The village government as the spearhead in the
local government system will be in direct contact with the community (Sugiman, 2018).
In terms of
village finances, the village government is required to compile a Village APB
Implementation Realization Report and an Accountability Report for the Village
APB Implementation Realization (Pujiati, 2018). This report is produced from a cycle of
village financial management, starting from the planning and budgeting stages;
implementation and administration, to reporting and accountability for village
financial management. In the planning and budgeting stages, the village
government must involve the village community represented by the Village
Consultative Body (BPD), so that the work programs and activities that are
prepared can accommodate the interests and needs of the village community and
are by the capabilities possessed by the village. In addition, the village
government must be able to keep records, or at least keep books of financial
transactions as a form of financial accountability that it does (Liando, Lambey, &
Wokas, 2017).
Accountable
village financial management is financial management that can be accounted for
starting from planning, implementation, administration, to village financial
reporting (Rodiah et al., 2021). 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 targets that have been applied for the previous periods which are
carried out periodically (Hanum, 2018).
The
implementation of Village Fund management carried out by Tatengesan
Village is in the Pusomaen District, Southeast Minahasa Regency, namely the Village Financial Management
Power is held by the Village Head or what is called the Old Law, however, in
its implementation, the power is partially delegated to village officials so
that the implementation of financial management is carried out. jointly by the
Village Head and the Technical Implementer of Village Financial Management
(PTPKD).
Mentions
that Eugene Bardach in his writings said that the
author who earlier paid attention to the problem of implementation was Douglas
R. Bunker in his presentation before the American Association for the Advancement
of Science in 1970 (Hutahayan, 2019) (Helmizar et al., 2020). At the
time it presented for the first time conceptually about the process of
implementing policy as a socio-political phenomenon. The concept is then
increasingly discussed along with the number of experts who contribute thoughts
on policy implementation as one of the stages of the policy process (Wahab, 2021). Mentions some authors put the implementation
phase of policy in a different position, but in principle every public policy
is always followed up with policy implementation (Akib, 2012).
Tatengesan Village, Pusomaen District, Southeast Minahasa
Regency in the 2019 Fiscal Year received a transfer from the central government
of Rp. 756,798,000,-. It was revealed that the
administrative aspect of the budget management time frame was difficult to
comply with by the village, the standard unit price of goods and services for
the reference for the preparation of the Village Revenue and Expenditure Budget
(APBDesa) did not yet exist, the preparation of the APBDesa did not fully describe the needs needed by the
village, the transparency of the plan for the use and accountability of the APBDesa low, village financial accountability is not up to
standard and prone to manipulation (Prasetyo & Muis, 2015). There are
still problems in the management of the Village Fund, especially about planning
and reporting, and accountability. How is the Implementation of Village Fund
Management in Tatengesan Village, Pusomaen
District, Southeast Minahasa Regency for the 2019
fiscal year?
Method
This type of research is qualitative
research as the reference used, namely (Sidiq,
Choiri, & Mujahidin, 2019)
that; "Qualitative research is to develop concepts that help understand
social phenomena in natural settings, by emphasizing understanding, experience
and looking at participants"
Qualitative data relates to several
collections of words, symbols, pictures, or other non-numerical records,
materials, or artifacts collected by researchers and related to social groups
in the study (Sidiq
et al., 2019).
Qualitative research studies generally involve what are described as inductive,
generalized theories, subjective, and non-positivist processes.
Based on this thought, this qualitative
research was conducted to collect data, present, describe, process, and analyze
data on Village Fund management policies and challenges for village apparatus resources.
So that it can provide solutions in overcoming the problems found in this study
(Sugiyono,
2012).
Results And
Discussion
Tatengesan Village, Pusomaen
District, Southeast Minahasa Regency is one of 15
villages in the Pusomaen sub-district, which is the
capital city of Pusomaen District. Tatengesan Village has an area of 450 Ha. The
village area boundaries are as follows:
North
side: Tatengesan Satu Village
East:
Maluku Sea
Southside:
Maluku Sea
West:
South Makalu Village
The climate of Tatengesan
village, like villages in Indonesia, has dry and rainy seasons and is at
moderate temperatures because Tatengesan village is
located on the Maluku Sea Coast. Geographically, Tatengesan
village is one of the villages in the Southeast Minahasa
area with an altitude above sea level of 50M, so this village has a hot
climate.
In the past, this village was often disturbed or
visited by a group of Mangindano people, so that the
peace, peace, and existence of the residents were often disturbed so that the
residents sometimes did not stay in the village, they often took refuge in
neighboring villages. The whole community felt tormented and filled with and
full of tears and then this village was called �TATANGISAN� which means
�CRYING�. Then the people united to repel the invaders (Maguindanao) because of
the unity and integrity of the "TATANGISAN" community, they succeeded
in expelling the invaders then people's lives were safe again and they lived
permanently in the "TATANGISAN" village.
After the situation in the village was safe, the
people lived peacefully and worked together, the people felt happy and there
was no more crying and suffering, then the village name "TATANGISAN"
was replaced with the village name "TATENGESAN" which means "No
Crying". Year after year changed, the village of Tatengesan
was wider and more advanced so that the village of Tatengesan
was expanded into four villages namely; 1) Tatengesan
Village (parent village), 2) Makalu Village, 3) Tatengesan
Satu Village and 4) South Makalu Village. Tatengesan
Village has been named the capital of Pusomaen
District, Southeast Minahasa Regency.
The socio-cultural situation in Tatengesan
Village is quite good even though the community situation is very complex,
between religious communities there is also a high sense of tolerance.
Likewise, the cooperation between community organizations in Tatengesan Village is quite good.
A. Implementation of Village
Fund Planning in Tatengesan Village
The planning stage of Village Fund Management in Tatengesan Village, Pusomaen
District, has been by applicable regulations which have begun with the
formation of an implementing team, and the planning process is carried out with
a participatory model in musrembang activities (Hulu, Harahap, & Nasutian, 2018). The Village Fund implementation team referred to in
the plan consists of the Village Head or the old law as the Person in Charge of
Operational Activities (PJOK), the village secretary as the Person in Charge of
Administration (PJAK), the village treasurer as the Head of Financial Affairs
(KUK) and assisted by social institutions in the village.
However, the results of observations and information
obtained indicate that the musrembang activities in
the planning stage in Tatengesan Village, Pusomaen District are still limited to fulfilling the
provisions and have not touched the essence of the purpose of the village musrembang activities, more details can be seen in the
following table.
The preparation of an activity plan carried out by the
village government as the results of the interview above is not a problem if
the plans contained in the DURK are re-informed and socialized to the entire
community to ask for community responses. However, from table 4.2.1 above, it
can be seen that of the 30 total respondents, only 3 people or 10% said that
the DURK was informed to the public, 21 people or 70% said that there was no
information related to the DURK and the remaining 6 people or 20 % say don't
know.
The following are the results of interviews with the
Tatengesan Village Community, namely Mr. DK (initial
name) who said that:
"The development plan to be implemented in Tatengesan Village has never been conveyed by the village
government to the community. The community is only used as spectators to
witness every activity that takes place in the village" (interview 18
February 2021).
From the results of interviews by researchers with
several informants at the planning stage, namely the Village Head or the old
law, BPD, LPM Sandra Maringka, Tatengesan
Village Community. The researcher found that there was a lack of community
awareness and lack of transparency from the village government in the
Management of Village Funds, as well as a lack of public understanding of the
stages of development planning in Village Fund Management in improving the
physical development of Tatengesan Village.
From the explanation above, it shows that although
in the end the preparation of the Village Fund activity plan contained in the
DURK could be completed properly. However, because the resulting plan was not
based on community aspirations and the lack of transparency of information from
the village government, it can be said that the planning stage of Village Fund
management in improving Physical development in Tatengesan
Village, Pusomaen District is still not good.
Planning with a participatory model is carried out
through the village musrembang by involving all
elements of society starting from community institutions, community leaders,
and all village communities. The village musrembang
aims to encourage the community to participate in formulating and determining
plans for development activities in the village. So that the activity plans
contained in the List of Proposed Activity Plans (DURK) produced are a
description of the hopes and needs of the entire local community.
B. Implementation of Village
Fund Management Implementation Policy in Tatengesan
Village
The Village Fund Transfer income enjoyed in Tatengesan village, Pusomaen
District, Southeast Minahasa Regency in the 2019
Fiscal year was Rp. .000,-. Village government sector
Rp. 79.249.-. The budget realization in the 2019 fiscal year is as follows. The
field of village development implementation is Rp. 681.875.571, - Community
empowerment is Rp. 112,452,000, - in the area of village
government Rp. 0 then the total expenditure of village funds in the 2019 budget
year Tatengesan Village only absorbs Rp. 794,327,871,- the amount of spending is less than Rp. 37,529,571.-
As for the effectiveness of Village Fund Management
in improving physical development in Tatengesan
Village, it can be seen in the appendix. Information obtained from 30
respondents related to the implementation stages of Village Fund Management in Tatengesan Village that the level of participation from
each stage of Village Fund Management is still very low, both in the form of
manpower or material in supporting development activities in the village. This
can be seen in the process of development activities in Tatengesan
Village, namely the Field of Village Development Implementation, namely the
Implementation of PAUD / Kindergarten, Maintenance of Farm Business Roads,
Maintenance of Village Road Infrastructure (culverts), Construction /
Rehabilitation / Improvement of Sidewalks, Construction of Lighting / Street
lights, Implementation of village public information, maintenance of village
office infrastructure, implementation of Posyandu,
Additional Feeding for Toddlers and Mothers, Sector of Empowerment | Capacity
Building for Village Heads / Village Apparatuses and Procurement of Appropriate
Technology for development, in this case, Capital expenditures for Electronic
and studio equipment and Training on Management of Village-Owned Enterprises,
Information obtained from 30 respondents that in these activities there was no
participation from the community at all. This is as stated by the old Law of Tatengesan, namely Mr. JP which states that:
"The level of public awareness of development
activities is very low, let alone being called to work independently, only
being called during the Musrembang for socialization
is very difficult" (interview, February 16, 2021).
The results also show that the implementation of the
village government's activity plan is still less transparent in providing
information to the community.
Seeing the various problems above, even though all
the plans that have been prepared can be resolved quite well. However, the
implementation stage of the Village Fund management in improving physical
development in Tatengesan Village can be said to be
less effective.
C. Implementation of the Village
Fund Management Accountability Policy in the village of Tatengesan
Accountability in the management of Village Funds is
accessibility that can be interpreted as a means of accountability of local
governments to the public openly and honestly in the form of financial reports
that can be accessed easily by various interested parties (Mustofa, 2012). Permendagri 113 Article
40 states that the realization report and accountability report on the
realization of the APBDesa implementation must be
informed to the public in writing and with information media that is easily
accessible to the public.
The stages of completing the preparation of Village
Fund Management accountability in improving physical development in Tatengesan Village, Pusomaen
District, in this accountability stage are not effective, where the preparation
of the Accountability Report (LPJ) is not compiled by the village government,
but the preparation of this accountability report is prepared and completed by
the local government. third parties who are not from the government or Tatengesan Village institutions and there is no
transparency to the community so that the community does not know their
responsibilities as an evaluation team of every activity carried out in Village
Fund Management.
Based on the results of research conducted by
researchers, that the inhibiting factor in Village Fund Management in
increasing physical development in Tatengesan
Village, Pusomaen Subdistrict, namely community
participation in the Village Fund Management process in Tatengesan
Village is still very low, as evidenced by each stage of Village Fund
Management almost no community involvement. accountability is not yet
transparent.
D. Discussion of Research
Results
Village finances are managed based on good
governance practices. The principles of Village Financial Management as stated
in Permendagri Number 20 of 2018 are transparent,
accountable, participatory, and carried out in an orderly and budgetary
discipline, with the following description:
1.
Transparent,
namely the principle of openness that allows the community to know and have
access to the widest possible information about village finances. The principle
of being open to the community's right to obtain correct, honest, and
non-discriminatory information regarding the administration of village
governance while still taking into account the provisions of laws and regulations;
2.
Accountability,
namely the realization of the obligation to account for the management and
control of resources and the implementation of the entrusted policies in the
context of achieving the goals that have been set. The principle of
accountability stipulates that every activity and the final result of village
government administration activities must be accountable to the village
community by the provisions of the legislation;
3.
Participatory,
namely the implementation of village governance that includes village
institutions and elements of the village community;
4.
Orderly
and budgetary discipline, namely village financial management must refer to the
rules or guidelines that underlie it.
To obtain funds or financing and other sources of
funds for administering the government and implementing expenditures to run
effectively and efficiently and formally obtain legitimacy from the community,
legal instruments that regulate such as laws, regional regulations, regional
head regulations, and their distribution are drawn up. In addition to the legal
instruments that regulate the administration of government and financing that
are controlling or restrictive, the government or the president and the
apparatus under him are given powers accompanied by responsibilities. In this
case, finance and management have an inseparable relationship with governance.
The success of the Village government in every
Village Fund management carried out is the target of each Village Fund which is
set by the realization of revenue in the village when carrying out development
and empowerment. The realization of the Village Fund receipts is prioritized to
support the implementation of village development and empowerment of the
village community. However, the reality on the ground shows that the targets
that have been set are not by the realization of Village Fund receipts. As an
implementing element, activities must be carried out with a good, timely, and
responsible work system by the workflow so that the implementation of
development carried out runs optimally and according to plan. However, the
reality on the ground has not worked as expected by the community or has not
been effective.
The Village Government must understand the main
duties and responsibilities as a Village government as described in chapter II
so that the responsibilities that have been given to the community to manage
and carry out development can be carried out and carried out optimally. In
addition, from the sub-district and district parties, it is necessary to
disseminate information about the main functions of the village government.
Then communication within a team is very necessary to increase cooperation
between members, and community participation is very necessary, especially to
jointly supervise development in the village, but it is all inseparable from
the role of the BPD as a container for community aspirations. Through good
management, the implementation of village funds will also lead to the goals
that have been set. Mature management will also eliminate failures in the
implementation of village funds.
Conclusion
Based on the results of research and discussion on
the effectiveness of Village Fund Management in improving physical development
in Tatengesan Village, Pusomaen
District, Southeast Minahasa Regency, the following
conclusions can be drawn.
1.
The
management of the Village Fund in the planning stage, it can be seen from the musrembang held by the Village Fund implementation team
that it is still less effective, wherein the musrembang
activity community participation is still very low, due to the lack of transparency
of information conveyed by the Tatengesan Village
apparatus to the Tatengesan Village community.
2.
Implementation
stages based on research results are less effective, where the use of the
Village Fund budget can be resolved properly but due to the lack of
transparency of information related to the implementation of activity planning
by the village government to the community, so that the achievement of the
objectives of Village Fund management carried out in Tatengesan
Village is still less effective.
3.
At
the accountability stage in the Village Fund Management process in improving
physical development in Tatengesan Village, it is
still less effective, where the preparation of the accountability report is
only focused on one person/operator, it is not prepared by the Tatengesan Village government team and there is no
evaluation of activities that should be carried out with the village community.
Tangents. This is because the process created in each stage of the Village Fund
Management is not by the management principles and objectives of the Village
Fund which prioritizes transparency of information to the community as an
evaluation team of every development activity carried out.
4.
The
inhibiting factors for the effectiveness of Village Fund Management in improving
physical development in Tatengesan Village are:
a)
Human
Resources (HR), which in terms of quality of human resource capabilities is
still inadequate, as evidenced by the inability of implementing Village Fund
management activities in making Accountability Reports (LPJ) so that reports
are often hampered because they are only focused on one person/operator.
b) Information, the lack of information obtained by the
community from the Regency / City Government so that the community does not
know at all their function as a direct supervisory team in the management of
the Village Fund, but the community only knows that there is and has been
implemented development in the village.
c)
Community
Participation, community participation in the Village Fund Management process
in Tatengesan Village is still very low, as evidenced
by each stage of Village Fund Management there is almost no community
involvement independently.
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Implementation of Village Fund Management in Tatengesan
Village, Pusomaen District, Southeast Minahasa Regency