Implementation of Village Fund Financial Management in Supporting Development and Empowerment Rural Communities

DOI

10.2991/assehr.k.210424.062How to use a DOI?

Keywords

fund financial management, development, empowerment, Kuatae Village

Abstract

The Village Fund is a fund sourced from the State Revenue and Expenditure Budget, which is destroyed for the village, financial assistance from the APBN is expected to be a source of village income to support existing development in the village. The Village Fund is fully utilized to facilitate the development and empowerment of rural communities which aim to improve the welfare of rural communities, improve the quality of life and alleviate poverty. Implementation, administration, reporting and accountability of village funds must be in accordance with the Regulation of the Minister of Home Affairs (Minister of Home Affairs Regulation) No. 113 of 2014. Villages are given the authority to take care of governance and implementation of development independently to improve the welfare and quality of life of rural communities. The village government is expected to independently manage the government and the various resources it has, including the management of finances and assets belonging to the village. The purpose of this study was to determine the description of the implementation of Village Fund financial management in the planning, implementation, administration, reporting and accountability processes as well as the obstacles faced during the implementation of village fund financial management. To achieve these objectives, researchers used data collection techniques through, observation, interviews and documentation. The data obtained from the research results are processed using qualitative analysis to determine the implementation of village fund allocations in Kuatae Village, Soe City District, TTS Regency. Sources of data used are primary data sources (observation and interviews) and secondary (documentation of various book sources) relating to the empirical situation and conditions regarding the implementation of Village Fund Management. The results showed that the implementation of the Village Fund Policy in supporting development in Kuatae village has been carried out, although there are still deficiencies in its management. The output of this research are: 1) Implementation of Village Fund Financial Management in Supporting Development and Empowerment of Rural Communities in Kuatae Village, Soe City District, TTS Regency.

Copyright

© 2021, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Selfesina Samadara
AU  - Jennie
AU  - Eugenia H. P. Tanan
PY  - 2021
DA  - 2021/04/26
TI  - Implementation of Village Fund Financial Management in Supporting Development and Empowerment Rural Communities
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science (ICAST-SS 2020)
PB  - Atlantis Press
SP  - 323
EP  - 326
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210424.062
DO  - 10.2991/assehr.k.210424.062
ID  - Samadara2021
ER  -