International Journal of Management and Commerce Innovations ISSN 2348-7585 (Online) Vol. 7, Issue 2, pp: (565-578), Month: October 2019 - March 2020, Available at: www.researchpublish.com
The Affecting Factors Accountability of Village Funds Management in Seririt Sub-District I Komang Kumara Wijaya1, Ketut Alit Suardana2 1,2 1,2
Udayana University
Faculty of Economics and Bussiness, Bali, Indonesia
Abstract: Accountability is the responsibility of the village government related to the management of village funds to the public in a transparent, honest, orderly and disciplined manner. The purpose of giving village funds is in line with constitution No. 6 of 2014, namely improving the welfare of the Society. This study aims to determine the effect of budget goal clarity, village apparatus competence, leadership of village headman, society participation and reporting system on village fund management accountability. The study was conducted in 20 villages located in Seririt Sub-District. The respondents of this study refer to the minister of home affairs regulation No. 20 of 2018, namely the village headman, village secretary, and the finance committee. Total respondents in this study were 60 people. Determination of the sample using the census method and data collection using a questionnaire. The data analysis technique used is multiple linear regression analysis. The partial test results show that the budget goal clarity, village apparatus competence, leadership of the village headman, Society participation and reporting system each have a positive influence on the accountability of village fund management in Seririt SubDistrict. Keywords: Accountability, budget goal clarity, village apparatus competence, leadership of village headman, society participation, dan reporting system.
I. INTRODUCTION The Constitution on villages is a form of government seriousness in increasing village development, where villages are expected to be able to manage their own regions including managing assets, resources and regional income to improve the quality of life in the village and the welfare of the Society (Firmanzah, 2014). In order to realize the independence of the village in managing village assets, resources and income, Constitution No. 6 of 2014 requires the government to allocate village funds through The Indonesian Budget (as a source of village income). Village income comes from village original income, village funds sourced from The Indonesian Budget, part of the Regional Tax and Regional Retribution proceeds district / city, village fund allocations from the district / city, financial assistance from the Provincial Regional Government Budget and district / city Regional Government Budget, as well as 3rd party grants and donations (Ministry of Finance of the Republic of Indonesia, 2017). The Village funds are The Indonesian Budget funds that are transferred through the Regional Government Budget for villages in the implementation of development and empowerment of rural communities. The amount of village funds received is 10 percent of The Indonesian Budget which is transferred in stages with regard to population, poverty, area, and geographical difficulty level. In 2019 village funds for each region will increase by Rp. 70 trillion. The increase in village funds was also felt by the Province of Bali which in the previous year experienced a decrease in revenue of around Rp 531 billion, and in 2019 Bali obtained village funds of Rp 630.19 billion.
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