Village Funds: A Study of Community Village Monitoring

Siti Nuraini; Dina Heriyati; Izzato Millati; Aprilia Dwi Puriyanti; Ratna Dwi Lestari

doi:10.2991/aebmr.k.211117.011

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Village Funds: A Study of Community Village Monitoring

Authors

Siti Nuraini¹^{, *}, Dina Heriyati¹, Izzato Millati¹, Aprilia Dwi Puriyanti¹, Ratna Dwi Lestari¹

¹Accounting Department, Economics and Business Faculty, Universitas Airlangga, Surabaya, Indonesia

^*Corresponding author. Email: sitinuraini@feb.unair.ac.id

Corresponding Author

Siti Nuraini

Available Online 30 November 2021.

DOI: 10.2991/aebmr.k.211117.011 How to use a DOI?
Keywords: village funds; monitoring system; community village
Abstract: The village fund is one of the national programs to reduce poverty in rural areas, expand job opportunities by creating businesses in Village-Owned Enterprises (BUMDesa) and improving rural infrastructure. Prioritizing community empowerment, village funds are managed directly by the community. This study aims to find out the monitoring system carried out by the community on the implementation of village funds in East Java from 2015 to 2020 before pandemic Covid-19. This study uses qualitative descriptive research with in-depth interviews, observations and literature studies. The location of the sampling is Regency in East Java. and the sample of this study was 12 districts out of a total of 38 cities/districts. The results of this study indicate that from 2015 to 2020 before pandemic Covid-19, financial reports underwent several changes from a manual system to an online integrated financial system, namely using the village financial system (Siskeudes) or SID (village information system), which shows the role of information technology in management transparency. village funds that can be accessed by the community. Assistance in village funds by the sub-district and the Regional Office for Community and Village Empowerment (DPMD). Meanwhile, the evaluation was carried out with a sample of the Regional Inspectorate, the Provincial Audit and Development Agency (BPKP) and the Supreme Audit Agency (BPK). The general public can report misuse of funds or implementation by calling the hotline at the complaint number. Indications of misuse of village funds can be seen from the limited transparency of the use of village funds, protection against non-existent whistle blowers, and a complaint centre that is only owned by the central government. For this reason, a structured policy is needed to monitor the implementation of village funds from the grassroots level or the general public and government.
Copyright: © 2021 The Authors. Published by Atlantis Press International B.V.
Open Access: This is an open access article under the CC BY-NC license.

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Volume Title: Proceedings of the International Conference on Management, Business, and Technology (ICOMBEST 2021)
Series: Advances in Economics, Business and Management Research
Publication Date: 30 November 2021
ISBN: 10.2991/aebmr.k.211117.011
ISSN: 2352-5428
DOI: 10.2991/aebmr.k.211117.011 How to use a DOI?
Open Access: This is an open access article under the CC BY-NC license.

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ris enw bib

TY  - CONF
AU  - Siti Nuraini
AU  - Dina Heriyati
AU  - Izzato Millati
AU  - Aprilia Dwi Puriyanti
AU  - Ratna Dwi Lestari
PY  - 2021
DA  - 2021/11/30
TI  - Village Funds: A Study of Community Village Monitoring
BT  - Proceedings of the  International Conference on Management, Business, and Technology (ICOMBEST 2021)
PB  - Atlantis Press
SP  - 76
EP  - 80
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211117.011
DO  - 10.2991/aebmr.k.211117.011
ID  - Nuraini2021
ER  -

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