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Oktory Kiswati, Sigit Edy Surono, Doni Wihartika

Judul : Measurement of Village Fund Responsibility Effectiveness through Analysis of Village Study Financial Statements
Abstrak :

Village governments in Indonesia are required to be able to apply the principle of accountability in its implementation, where all the end of the activities of implementing village government must be accountable to the village community in accordance with the provisions. In terms of village financial responsibility, the village government is obliged to prepare a Village Budget Realization Report and a Village Budget Realization Accountability Report. This study aims to measure the effectiveness of accountability for village funds and is carried out by calculating the ratio of the level of decentralization of village funds, the ratio of dependency on village funds and the ratio of the effectiveness of capital spending. This type of research is descriptive exploratory and the data used is secondary data. Of the 15 villages in Cibungbunglang District, Bogor City, West Java Province. The research was conducted in only three villages, namely Girimulya Village, Ciaruteun Udik Village and Cimanggu Dua Village. The results of this study show that the three villages are seen from the decentralization ratio, the level of independence is very low with an instructive relationship pattern, the ratio of regional / village financial dependence is very high, where in service activities the source of funds is very dependent on assistance from the center, province and district. There has been no effort to reduce dependence on assistance (transfers) from the central as well as provincial and district levels. The Capital Expenditure Effectiveness Ratio in the three villages in service activities to the community in the field of capital expenditure (infrastructure) is in a fairly good category, but for Ciaruteun Udik Village it has decreased every year and in 2019 it experienced the lowest even point. although still in the pretty good category. Village-owned companies (BUMDes) that are formed in each village have not yet contributed to Village Original Income for the capital investment provided. To improve this condition requires cooperation, coordination and control of the central and local governments

Tahun : 2021 Media Publikasi : Jurnal Internasional
Kategori : Jurnal No/Vol/Tahun : 4 / 9 / 2021
ISSN/ISBN : ISSN 2347-3002
PTN/S : Universitas Pakuan Program Studi : MANAJEMEN
Bibliography :

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