Fund Management and Allocation of Funds for Rural Village: Challenges of Budget Preparation, Implementation and Reporting Accounting

DOI

10.2991/icigr-17.2018.76How to use a DOI?

Keywords

village fund (DD), village allocation fund (ADD), RPJMD, RKPD, APBD

Abstract

Indonesian government attempted to develop the villages. This was done through the Rural Development Movement Universe or abbreviated Movement Village. The purpose of this study was to explore the planning and development phases of the village and the funding allocation of village funds (DD) and the allocation of village funds (ADD) in the process of rural development and the obstacles and problems facing the village in Gresik. Data were collected from six villages as samples. Data were analyzed using the techniques of data reduction, data display, and verification. The results showed that all the villages as samples have been doing phase of the Rural Development Plan, Rural and Village APBD, RKPD according to applicable regulations. Implementation constraints RPJMD lack of participation of RT and RW to dig input from residents of the village and a period of 6 years to plan the program for too long. RKPD preparation Tlogobendung constraints, lack of active participation of RT and RW but in some other villages many proposals on the program of activities proposed by the RT, RW and other village institutions but eventually adapted to the indicative ceiling proposals received by the village. Lack of understanding of the village of rules related to planning, implementation and administration. Preparation of the 2017 budget year APBD delays plagued the indicative ceiling of funds received by the village. The use of village funds used for the rehabilitation and development of infrastructure of the village. Use of Funds Allocated village used to earning the village head, the device and allowances BPD.

Copyright

© 2018, 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  - Erna Hendrawati
AU  - Mira Pramudianti
AU  - Tantri Bararoh
PY  - 2018/01
DA  - 2018/01
TI  - Fund Management and Allocation of Funds for Rural Village: Challenges of Budget Preparation, Implementation and Reporting Accounting
BT  - Proceedings of the 1st International Conference on Intellectuals' Global Responsibility (ICIGR 2017)
PB  - Atlantis Press
SP  - 316
EP  - 319
SN  - 2352-5398
UR  - https://doi.org/10.2991/icigr-17.2018.76
DO  - 10.2991/icigr-17.2018.76
ID  - Hendrawati2018/01
ER  -