View of Village Fund Management System Against Financial Reports and Revenue Budgets in Rowolaku

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Muamalatuna, Volume 14 No 2 Publish December 2022

184

Village Fund Management System Against Financial Reports and Revenue Budgets in Rowolaku

Naelu Sa’adah*

UIN KH. Abdurrahman Wahid Pekalongan, Indonesia naelu90@gmail.com

Hendri Hermawan Adinugraha

UIN KH. Abdurrahman Wahid Pekalongan, Indonesia hendri.herawan@iainpekalongan.ac.id

*Corresponding author, email: naelu90@gmail.com

license (https://creativecommons.org/licenses/by-sa/4.0/)

Accepted: 11 August, 2022 Revised : 09 December 2022 Published: 15 December, 2022

ABSTRACT

The Village Fund is a number of budgets received by the village every year originating from taxes, APBN, and Regency/City APBDes which are used to fund village development activities. This study aims to determine the meaning of village funds, how village funds are managed by the village government, how the financial accounting system for managing village funds is, and how the influence of the village fund management system on village financial reports. The research method used is qualitative research by conducting interviews and observations. The village fund management system will affect village financial reports. If there was a transaction that issued or received new cash, it would be recorded. Then with the development of technology, the accounting record system has changed from a manual basis to an accrual basic. From this change, the staff experienced difficulties due to the education level of the staff employees who only reached SMA/SMK equivalent which at the time they received minimal education in accounting learning. In this case, the village fund management system in Rowolaku Village, Pekalongan Regency has undergone a change, namely from a manual system to a computerized system where from these changes it is hoped that these problems can be resolved properly.

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185 Keywords: Funds, Management, Financial Statements.

ABSTRAK

Dana desa merupakan sejumlah anggaran yang diterima oleh desa setiap tahun yang berasal dari pajak, APBN, dan APBDesa Kabupaten/Kota yang digunakan untuk mendanai kegiatan – kegiatan pembangunan desa. Penelitian ini bertujuan untuk mengetahui pengertian dana desa, bagaimana cara dana desa dikelola oleh pemerintah desa, dan bagaimana pengaruh sistem pengelolaan dana desa terhadap laporan keuangan desa. Metode penelitin yang digunakan yaitu penelitian kualitatif dengan cara melakukan wawancara dan observasi. Sistem pengelolaan dana desa akan berpengaruh pada laporan keuangan desa. Pada awalnya, pencatatan di Kantor Kelurahan Desa Rowolaku menggunakan pencatatan berbasis manual, yaitu apabila terjadi transaksi yang mengeluarkan atau menerima kas baru akan dicatat. Kemudian semakin berkembangnya teknologi, sistem pencatatan akuntansi telah mengalami perubahan dari basis manual menuju akrual. Dalam hal ini, sistem pengelolaan dana desa pada Desa Rowolaku Kabupaten Pekalongan telah mengalami perubahan yaitu dari sistem manual menjadi sistem komputerisasi dimana dari perubahan tersebut diharapkan masalah – masalah tersebut dapat terealisasi dengan baik.

Keywords: Dana; pengelolaan; laporan keuangan.

A. Introduction

Based on Law No. 6 of 2014 the village is a legal community unit that has territorial boundaries that are authorized to regulate and manage government affairs, the interests of the local community based on community initiatives, origin rights, or traditional rights that are recognized and respected in the Unitary State government system. People of Indonesia. Prior to Law No. 6 of 2014 concerning Villages, there were many changes to the rules, but they have not been able to accommodate all of them as there have been many changes in the history of village regulations.

Through amendments to the 1945 Constitution of the Republic of Indonesia, Village regulation refers to the provisions of Article 18 paragraph (7) which affirms that "The structure and procedures for administering Regional Government are regulated in law". This means that Article 18 paragraph (7) of the 1945 Constitution

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186 of the Republic of Indonesia opens the possibility of a government structure in the Indonesian government system.

In running the government in a village, the village government certainly requires a number of funds. Based on Article 72 of Law 6/2014 jo.Perppu 1/2020, villages have several sources of income. The income comes from original income, APBN allocation, share of regional taxes and levies, financial assistance from provincial APBD and regency/city APBD, grants and donations from third parties, and village funds. Original village income is the income obtained by the village for various things, such as the results of business assets, self-help and participation, mutual cooperation, and others.

According to Article 1 number 2 PP 60/2014jo.PP 8/2016 village funds are funds whose source comes from the APBN intended for villages which are transferred through the district/city APBD which will then be used for the costs of administering government, implementing development, community development, and community empowerment.

Village Financial Management is an entire activity that includes planning, implementation, administration, reporting, and village financial accountability. The implementation of village authority based on origin rights and village-scale local authority is funded by APBDesa. The implementation of village-scale local authority is not only funded by the APBDesa, but can also be funded by the regional revenue and expenditure budget.

In Central Java province, the implementation of village funds is different in each region, especially in the distribution and use process. The difference is for example in Pekalongan Regency and Kebumen Regency. In Kebumen Regency, village funds are managed by the Village Community Empowerment Agency (Bapermades), while in Pekalongan Regency village funds are managed by the Government Department. The use of village funds in Kebumen Regency can be used for purposes other than the provisions of government regulations, for example the construction of a village hall with a Decree from the Regent. In Pekalongan

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187 Regency, collaborative activities are also carried out with the Pekalongan District Attorney's Office, and BPKP in Supervision ¹.

Muhammad Ismail, et al (2016) explained the results of his research on the management of village funds in Boyolali Regency that village officials did not yet have readiness in implementing Law 6/2014. They do not fully understand the management of village funds based on Permendagri 113/2014. This is exacerbated by the low quality of human resources, the lack of socialization and guidance.

Nevertheless, village officials have the enthusiasm to continue to succeed in the implementation of the village fund program from the central government².

In 2021, the total Village Fund is Rp. 72 trillion which was then distributed to 74,961 villages with the realization on January 10, 2022 amounting to Rp. 71.85 trillion in 74,939 villages. Based on his observations, during 2021 in general, Village Fund problems can be seen from aspects of planning, management, and accountability. The distribution of the 2021 Village Funds in several regions has been delayed. This is due to several administrative problems by the local government and village government.

As for some of the obstacles experienced related to the capacity of village officials, the community did not fully understand the village fund procedures, the current provisions still did not accommodate the wishes of the village government and the community. Assistance and guidance from the government also needs to be improved again. Mentoring and coaching can be done by optimizing the function of the sub-district in providing supervision and assistance starting from the planning process to reporting³.

Village development is one of the affairs under the authority of the village.

As an implication of the implementation of the development, of course it will require financing or sources of village revenue. One source of village revenue is the

1 (Sofiant o, 2017)

2 V Wiratna Sujarweni, “Sistem Akuntansi,” Sistem Akuntansi 19, no. 2 (2015): 3.

3 Sofianto, “Kontribusi Dana Desa Terhadap Pembangunan Dan Pemberdayaan Masyarakat Di Kebumen Dan Pekalongan.”

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188 central and regional financial balance funds received by districts/cities which are divided into each village. Village financial management certainly has an effect on how to manage village funds received by each village. There are several sources of village revenue, one of which is the Village Fund allocation which is part of the balancing fund received by the district/city, the amount of which is at least 10% of the balancing fund after deducting the special allocation fund. The allocation of village funds is different from village funds.⁴.

In accordance with the above conditions, this research was carried out in Rowolaku Village, Kajen District, Pekalongan Regency with the aim of digging deeper into the village fund management system for financial reports and income budgets in Rowolaku village. The novelty of this research is the focus on the management system aspects of financial management and their impact on the financial reports of village fund management. It also aims to find out whether the village funds are distributed properly by the village government or not.

B. Literature Review

1. Overview of Management a. Definition of Management

Management comes from the word to manage which means to regulate, arrangements are made through processes and are arranged based on the sequence of management functions. So management is a process to realize the desired goals through its aspects including planning, organizing, actuating, and controlling. In the complete Indonesian dictionary it is strated that management is the process or method of managing or the process of carrying out certain activities by mobilizing the energy of other people, processes that help formulate

4 I Gusti Putu Geria Warsita W., Warsita et al., “Pengaruh Sistem Pengelolaan Dana Desa

Terhadap Laporan Keuangan Desa Tua Marga Tabanan,” Jurnal Ilmiah Akuntansi Dan Humanika 7, no. 3 (2019), https://doi.org/10.23887/jinah.v7i3.20032.

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189 policies and organizational goals or processes that provide oversight of all amtters involved in implementing policies and achieving goals.

According to Balderton, the term management is the same as management, namely mobilizing, organizing, and directing human efforts to make effective use of materials and facilities to achieve a goal.

And Adisasmita further strated that, “Management is not only carrying out an activity, but is a series of activities that include management functions, such as planning, implementing, and supervising to achieve goals effectively and efficiently”. Based on several expert opinions above, the authors conclude that management is a series of activities that include : plan, organize, direct, and supervise human activities by utilizing existing materials and facilities to achieve the goals set effectively and efficiently⁵.

It can be concluded that management is a method or a process that starts from planning, organizing, monitoring, and evaluating to achieve a predetermined goal so that it runs effectively and efficiently.

b. Management Functions

There are many management functions, but conclusions can be drawn from according to experts, there are four functions that are the same, namely planning, organizing, directing, and controlling⁶. As for the explanantion of the functions is :

a) Planning. Planning is selecting and linking facts, strengthening assumptions about the future in visualizing and formulating proposed activities and is necessary to achieve the desired results. Planning includes decision-making activities, because it includes the selection of satisfaction alternatives.

5 FAHRUL RIDHA, “ANALISIS PENGELOLAAN DANA DESA DALAM MENINGKATKAN PEREKONOMIAN MASYARAKAT DI KECAMATAN LANGSA KOTA KOTA LANGSA,”

AT-TAWASSUTH: Jurnal Ekonomi Islam 4, no. 2 (2019), https://doi.org/10.30829/ajei.v4i2.5549.

6 RIDHA.

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190 b) Supervision (Controlling). Monitoring is checking whether everything that happens is appropriate with a set plan, instructions issued in accordance with predetermined principles.

c) Management principles. Of the many management principles that can be taught and studied by a prospective manager, the most important of which are : the principle of division of labor, the principle of authority and responsibility, principle of order and discipline, the principle of unity of command, and the principle of unity spirit.

c. Organization

Organization is the ability to utilize the mental capacity of all its members to create a kind of process that will perfect the organization, whereas according to senge as follows : “Organizations are where people continually develop their capacities to create the results they truly desire, where new and evolving patterns of thinking are fostered, aspirations groups are given freedom, and people are continuously learning learn (learning to learn) something together”⁷.

2. Regional Revenue and Expenditure Budget (APBD)

The Regional Revenue and Expenditure Budget (APBD) is a government work plan that is expressed quantitatively, usually in monetary units, which reflects the sources of regional revenue and expenditures to finance regional activities and projects within one fiscal year. In essence, the regional budget (APBD) is one of the tools to improve public services and community welfare in accordance with the objectives or broad, real and responsible regional autonomy. Thus the APBD must really be able to

7 Eko Boedhi Santoso, Nilawati Fiernaningsih, and Rizky Kurniawan Murtiyanto, “PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA ORGANISASI,” Jurnal Akuntansi Bisnis Dan Humaniora 7, no. 2 (2020), https://doi.org/10.33795/jabh.v7i2.7.

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191 reflect the needs of the community by taking into account the potentials of regional diversity⁸.

In the APBD, revenue is divided into 3 categories, namely Regional Original Income (PAD), Balancing Funds, and Other Legal Regional Income. Furthermore, expenditure is classified into 4 namely Regional Apparatus Expenditure, Public Service Expenditure, Revenue Sharing and Financial Assistance Expenditures, and Unsustainable Expenditures.

Regional Apparatus Expenditure is classified into 3 categories namely General Administration Expenditure, Operation and Maintenance Expenditure, and Capital/Development Expenditure. Public Service Expenditure is grouped into 3 namely General Administration Expenditure, Operation and Maintenance Expenditure, and Capital Expenditure.

Funding, as stated above, is regional revenue and expenditure sources intended to cover the budget deficit or as such budget surplus allocation.

Financing is grouped according to sources of financing, namely : regional revenue sources and regional expenditure sources. Sources of financing in the form of regional revenues are : excess of last year’s budget, receipt of loans and bonds, proceeds from sales of separated regional assets, and transfers from reserve funds. While sources of financing in the form of regional expenditures consist of : payment of principal debts that are due, equity participation, transfers to reserve funds, and the remaining surplus from the current year’s budget.

3. Village

Based on Law Number 6 of 2014 concerning Villages, what is meant by a village is a legal community unit that has territorial boundaries that are authorized to regulate and manage government affairs, the interests of the

8 Adiwarman P. Paputungan, Yaulie Deo Y. Rindengan, and Steven Sentinuwo, “Sistem Monitoring Dan Evaluasi Anggaran Pendapatan Belanja Daerah (APBD) Di Kabupaten Bolaang Mongondow Selatan Berbasis Web,” Jurnal Teknik Informatika 11, no. 1 (2017),

https://doi.org/10.35793/jti.11.1.2017.16744.

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192 local community based on community initiatives, origin rights, and/or traditional rights recognized and respected in the system of government of the Unitary State of the Republic of Indonesia⁹. Village Government is the administration of government affairs and the interests of the local community in the government system of the Unitary State of the Republic of Indonesia. The concept of the village is not only limited to a geographical unit with a certain population, but as a territorial unit inhabited by a group of people with cultural completeness including an autonomous political and economic system.¹⁰.

4. Village Fund

The presence of the Village Fund has brought a spirit of change for the village, because the village is required to be able to manage the Village Fund in order to create an independent and prosperous village. Practices of uniformity of development patterns on the use of Village Funds that are used in accordance with village needs, regional strategies and village typologies.

So that the uniformity of development patterns that occur in traditional villages or modern villages is evidence of the lack of autonomy of the village government in managing the Village Fund¹¹. Village funds are a number of budget funds given to villages from the government, these funds come from the APBN (State Revenue and Expenditure Budget) which is the source of the Central and Regional Financial Balance Fund, the amount received is at least 10%. As for the definition of the Village Fund, according to Lili, village funds are the disbursement of funds received by the village every year originating from taxes and the Regency/Municipal APBD APBN

9 Administrator Desa, Pemerintah Desa, Desa Pandowan, vol. 7 no 1, 2018.

10 Sugiman Sugiman, “Pemerintahan Desa,” Binamulia Hukum 7, no. 1 (2018): 82–95, https://doi.org/10.37893/jbh.v7i1.16.

11 Rudiana M.Si and Dian Fitriani Afifah, “KESERAGAMAN POLA PEMBANGUNAN SEBAGAI POTRET KETIDAK OTONOMAN PEMERINTAH DESA DALAM

PENGELOLAAN DANA DESA,” Jurnal Ilmu Pemerintahan Widya Praja 45, no. 1 (2019), https://doi.org/10.33701/jipwp.v45i1.340.

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193 which are used to fund all process activities as well as rural development for regional governments.¹².

5. Allocation of village funds

The Village Fund Allocation (ADD) is a form of government effort to encourage growth and empowerment in the village in which the local government cooperates with the community. Through the Village Fund Allocation, the government seeks the participation of village communities in providing aspirations in developing and empowering the potential that exists in the village¹³. Village Fund Allocation is part of village revenues as outlined in the Village Revenue and Expenditure Budget (APBDesa) stipulated in village regulations sourced from Regional Tax Revenue Sharing and part of the Central and Regional Financial Balance Fund received by the Regency¹⁴. The purpose of holding the Village Fund Allocation is that there are four kinds. Namely, first to improve the implementation of village government in the implementation of development and society in accordance with their authority. Second, increasing the capacity of community institutions in planning, implementing, and controlling development in a participatory manner in accordance with the potential of the village. Third, increasing income distribution, job opportunities and business opportunities for rural

12 Marselina Ara Lili, “Pengelolaan Alokasi Dana Desa Dalam Upaya Meningkatkan

Pembangunan Ekonomi Masyarakat Di Desa Magmagan Karya Kecamatan Lumar,” ARTIKEL ILMIAH Ekonomi Dan Bisnis Universitas Tanjungpura 1, no. ekonomi (2018).

13 Desmon Mahamurah, Markus Kaunang, and Sarah Sambiran, “Optimalisasi Aolokasi Dana Desa Dalam Meningkatkan Pembangunan Desa (Studi Di Desa Nahepese Kecamatan Manganitu),” Journal of Chemical Information and Modeling 53, no. 9 (2019).

14 Jovanka Mamuaja, Freddy Semuel Kawatu, and Anita Kambey, “Efektivitas Pengelolaan Alokasi Dana Desa,” Jurnal Akuntansi Manado (JAIM), 2021,

https://doi.org/10.53682/jaim.v2i2.1221.

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194 communities. And fourth, encourage the increase of self-help mutual cooperation¹⁵.

6. Village Finance

According to the Republic of Indonesia (2004) Law of the Republic of Indonesia Number 32 of 2004 concerning Regional Government in CHAPTER XI Part Five (Village Finance) it is explained about village finances, one of which is contained in Article 212 which states the following:

a. Village finances are all village rights and obligations that can be valued in money, as well as everything in the form of money or goods that can be used as village property related to the implementation of rights and obligations.

b. The rights and obligations as referred to in paragraph (1) give rise to village income, expenditure and financial management.

c. The source of village income as referred to in paragraph (2) consists of:

a. Original village income; b. Revenue sharing of regional taxes and retributions for districts/municipalities; c. Part of the central and regional financial balance fund which; received by the regency/city; d.

Grants and donations from third parties.

d. Village expenditures as referred to in paragraph (2) are used to fund the implementation of village governance and empowerment of village communities.

e. Village financial management as referred to in paragraph (2) is carried out by the village head as outlined in the village regulation concerning the village income and expenditure budget.

15 Ade Irma Seska Arina, Vecky Masinambow, and Een N Walewangko, “Pengaruh Dana Desa Dan Alokasi Dana Desa Terhadap Indeks Desa Membangun Di Kabupaten Minahasa Tenggara,”

Pembangunan Ekonomi Dan Keuangan Daerah 22, no. 3 (2021).

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195 f. The village financial management guidelines as referred to in paragraph (5) are stipulated by the regent/mayor based on the statutory regulations;

7. Previous Research

Table 2.1 Previous Research No Researcher Research Title Research

methods

Research result

1. Warsita, IGPGWW., Agustini, NLPA, Widia, NKAW, &

Kumalawati, NNDDK (2019)

The Influence of the Village Fund Management System on the Financial

Statements of the Tabanan Tua Marga Village

Qualitative The village fund management system will affect village financial reports. In this case, the village fund management system in the Old Village of Tabanan Regency has begun to switch from a cash basis to an accrual basis. The village fund management system in the Old Village using a cash basis still has many problems in its financial statements.

By switching to the accrual basis, it is hoped that these problems can be resolved.

2. Arif Sofianto (2017)

The

Contribution of Village Funds to Community Development and

Empowerment in Kebumen and Pekalongan

Qualitative Descriptive

The Village Fund aims to optimize village development and empower rural communities, one of which is through direct funds from the APBN in the form of a village fund scheme. In Kebumen District, village funds can be used to rehabilitate

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196 village halls with the Regent's permission, while in Pekalongan it is not allowed. In Kebumen Regency, village funds are managed by the Village Community Empowerment

Agency

(Bapermades), while in Pekalongan Regency it is managed

through the

government department.

3. Widagdo, AK, Widodo, A., &

Ismail, M.

(2016)

Village Fund Management Accounting System

Qualitative The results of this study indicate the lack of knowledge from village heads regarding village financial management based on Permendagi No. 113/2015 in Boyolali Village.

Therefore, this study

proposes a

computerized system for reporting village funds. With a computerized system, reporting on village funds will be able to be done quickly and the output of financial reports will also be more reliable than manual reporting.

4. Novianti Ruru, Lintje Kalangi,

Novi S.

Budiarso (2017)

Analysis of the Application of Village Fund Allocation in an

Effort to

The results of this study indicate that the application of village fund allocations in an effort to improve the

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197 Improve Study

Village

Development in Suwaan Village, Kalawat District, North Minahasa Regency

development of Suwaan village as a

whole, the

implementation of

village fund

allocations has been running according to Regent Regulation no.

22 of 2016 concerning Provision of Village Fund Allocations to Village Governments throughout North Minahasa Regency.

5. Giofani Inge Aria H (2019)

Village Fund Management Accountability

The management of Village Funds in Air Mandidi village has not been fully implemented in an accountable manner.

This happens because the village government has not been fully open to the community and the use of the Village Fund in several fields has not been fully in accordance with the priorities for the use of the Village Fund, and the Village Fund accountability report has not been published by the village government to the community.

C. Method

1. Data Discovery Method

The making of this Mini Research uses the following methods:

a. Interview Method

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198 This method is a way of obtaining verbal information or opinions from several respondents. One of the respondents I met was the Head of Rowolaku Village, Mr. Sugiono.

b. Observation Method

This method is a data collection method that uses observations of the research object. Observations are carried out directly or indirectly. In this case the author uses indirect observation and observing indirectly to the place of observation.

2. Data Analysis Method

This research is a qualitative descriptive research with case studies.

Descriptive research is a fact-finding with the right interpretation with the aim of obtaining a systematic, factual and accurate description, picture or painting of the facts, properties and relationships between the phenomena being investigated.¹⁶. According to Muhammad Fadli, qualitative research is that qualitative research is carried out with a research design whose findings are not obtained through statistical procedures or in the form of calculations, but aims to reveal phenomena in a holistic-contextual manner by collecting data from natural settings and utilizing the researcher as an instrument. key¹⁷. The location of this research was conducted in Rowolaku Village, Kajen District, Pekalongan Regency. The selection of this location has been considered because the process of disbursing village funds has already taken place and the program is already in the implementation stage.

3. Interview Data

Respondent Name : Mr. Sugiono Work : Village head

Address :Rowolaku Village, Kajen District, Pekalongan Regency

16 Nur Fatin, “Pengertian Penelitian Deskripstif Serta Tujuannya,” Seputar Pengertian, 2021.

17 Muhammad Rijal Fadli, “Memahami Desain Metode Penelitian Kualitatif,” HUMANIKA 21, no.

1 (2021), https://doi.org/10.21831/hum.v21i1.38075.

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199 This interview was conducted on Saturday, March 26, 2022 at Mr.

Sugiono's house in Rowolaku Village. In his opinion, initially recording at the Village Office of Rowolaku Village used manual-based recording, i.e. if there was a transaction that issued or received new cash, it would be recorded. Then with the development of technology, the accounting record system has changed from a manual basis to an accrual basis. At first, from this change, the staff experienced difficulties due to the education level of the staff employees who only reached SMA/SMK equivalent which at the time they received minimal education in accounting learning.

From these obstacles, the government conducted training and socialization of BIMTEK (Technical Guidance) to the staff of the Rowolaku Village Village Office staff where the training included how to input financial report data into a computer. So that staff employees are expected to learn cash-based accounting records towards accruals so that in preparing financial statements they can minimize corrections from related parties.

Recording of village fund accounting includes: making RPJMDes (Village Development Draft), preparation of APBDes with budgets to be disbursed, then the budget draft is consulted with PMD (Regional Government) for the District section, followed by PMD (Regional Government) for Regency.

Programs from village funds that have been implemented in Rowolaku Village in 2020 until now have been allocated to assist the Covid- 19 Pandemic disaster, such as providing BLT (Direct Cash Assistance) to communities whose economy has been affected by the Covid-19 pandemic, and for empowerment activities. communities such as PKTD which aims to raise the economy of people who have not found work. Meanwhile, for 2022, the village fund budget is still in the planning process due to many obstacles, especially due to the Covid-19 pandemic. The funds have been regulated by the central government, such as 40% for BLT, 25% for food assistance, 32%

for community empowerment, and 8% for the Covid-19 pandemic.

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200 Therefore, this year the village fund budget is nothing allocated for physical budgets such as road improvements, and others. From Mr. Sugiono as the Village of Rowolaku has actually prepared the planning of the village fund allocation, but the final decision is in the Central Government.

Figure 3.1 Framework for Thinking D. Discussion

1. Definition of Village Fund

The village is a unit of customary law community that has autonomy in administering its government. Village autonomy is biased because the village is positioned as an object of development, not as a subject of development. The role of the village as a subject of development means that the village is able to plan, finance, and implement governance.

The presence of the Village Fund has brought a spirit of change for the village, because the village is required to be able to manage the Village Fund in order to create an independent and prosperous village.

Independent does not mean that the village is an integral part of the top-level government, either central or regional. In fact, the management of the Village Fund in both traditional and modern villages does not create HOW VILLAGE FUNDS

MANAGED BY THE VILLAGE GOVERNMENT

VILLAGE FUND FINANCIAL ACCOUNTING

SYSTEM FOR VILLAGE FUND MANAGEMENT

THE EFFECT OF VILLAGE FUND MANAGEMENT SYSTEM ON VILLAGE FINANCIAL STATEMENTS

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201 an independent village, because the top-level government only makes the village a target or project location (object of development). Practices of uniformity of development patterns on the use of Village Funds that are used in accordance with village needs, regional strategies and village typologies. So that the uniformity of development patterns that occur in traditional villages or modern villages is evidence of the lack of autonomy of the village government in managing the Village Fund¹⁸.

Village funds are a number of budget funds given to villages from the government, these funds come from the APBN (State Revenue and Expenditure Budget) which is the source of the Central and Regional Financial Balance Fund, the amount received is at least 10%. As for the definition of the Village Fund, according to Lili, village funds are the disbursement of funds received by the village every year originating from taxes and the Regency/Municipal APBD APBN which are used to fund all process activities as well as rural development for regional governments.¹⁹. The beginning of the Village Fund was given by replacing the government program which was formerly called PNPM, but with the enactment of this Village Fund, it can close the opportunity for some foreign parties to channel funds to regions in Indonesia with programs that can actually trigger regional development. In accordance with Law Number 2014 concerning Villages, the government allocates Village Funds, through a transfer mechanism to the Regency/City. Based on the allocation of the Village Fund, each Regency/City allocates it to each village based on the number of villages taking into account the population (30%), area (20%), and poverty rate (50%). The results of these

18 M.Si and Afifah, “KESERAGAMAN POLA PEMBANGUNAN SEBAGAI POTRET KETIDAK OTONOMAN PEMERINTAH DESA DALAM PENGELOLAAN DANA DESA.”

19 Lili, “Pengelolaan Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Ekonomi Masyarakat Di Desa Magmagan Karya Kecamatan Lumar.”

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202 calculations are also adjusted to the level of geographical difficulty of each village²⁰.

2. How Village Funds Are Managed by the Village Government

Village financial management is an entire activity that includes planning, implementation, administration, reporting, and village financial accountability. The implementation of village authority based on origin rights and village-scale local authority is funded by APBDesa. The implementation of village-scale local authority is not only funded by the APBDesa, but can also be funded by the APBN (state revenue and expenditure budget). APBN funds (state revenue and expenditure budgets) are allocated to the budget section of ministries/agencies and channeled through district/city regional work units. The implementation of village authority assigned by the regional government is funded by the APBN (state revenue and expenditure budget). All village income is received and distributed through the Village cash account and its users are determined in the Village Budget. The disbursement of funds in the Village treasury account is signed by the Village Head and Village Treasurer. The Village Head is the holder of the power to manage village finances. In carrying out the power of village financial management, the Village Head delegates some of his power to village officials²¹.

The legal basis for village financial management is contained in Permendagri Number 113 of 2014 concerning Village Financial Management. The management of village funds also needs to pay attention to several existing principles, namely Transparent, Accountable, Participatory, Orderly and Budgetary Discipline. The period of village financial management is one budget, starting from January 1 to December

20 Warsita et al., “Pengaruh Sistem Pengelolaan Dana Desa Terhadap Laporan Keuangan Desa Tua Marga Tabanan.”

21 Warsita et al.

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203 31 of the current year. The village government's annual financial plan is stated in the Village Revenue and Expenditure Budget or abbreviated as APBDesa.

In Rowolaku Village, the management of Village Funds is in accordance with Regent's Regulation Number 2 of 2021 in Pekalongan Regency regarding "Procedures for Distribution, Determination of Details and Distribution and Management of Village Fund Allocations for Fiscal Year 2021", and also the use of village fund budgets has been stated in the APBDesa which refers to the RPJMDesa and RKPDesa. The distribution of village fund budgets in Rowolaku Village is carried out from January 1 to December 15. Meanwhile, the disbursement of the village fund budget is carried out within a period of 1 (one) fiscal year starting from January 1 to December 31. The management of the village fund budget in Rowolaku Village is managed in an orderly manner, obeys the provisions of the legislation, is efficient, economical,

The mechanism for disbursing Village Fund allocations in Rowolaku Village is by:

a. The activity implementer submits a Payment Request Letter (SPP) to be verified by the Village Secretary as the PPKD Coordinator, and is approved by the Village Head.

b. The Village Head submits an application for Disbursement to the Government Bank, with a copy to the Camat.

c. Specifically for book transfers, Fixed Income has been deducted:

a) Cutting BPJS Health premium payments by 1% in accordance with applicable regulations.

b) BPJS Employment premium payment cuts by 3% in accordance with applicable regulations.

d. For the BPJS Employment premium payment of 6.24%, it is paid by the village government in a non-cash manner by book-entry by the

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204 Government Bank from the Village Account to the BPJS Employment Account.

During the implementation of village fund management, there is still supervision by several government officials, namely as follows:

a. Supervision of the implementation of the village fund budget is carried out by the Government Internal Supervisory Apparatus (APIP), Camat, BPD and the community based on applicable regulations.

b. If there are problems/problems in the implementation of village fund budgeting activities, the solutions are carried out in stages, starting from the Village Level, District Level and Regency Level in accordance with the provisions of the unity of legislation.

3. Village Fund Management Financial Accounting System

The computerized accounting system for managing village funds is very appropriate considering that the basic education of the Village Head and his apparatus is not in the field of accounting. Financial management data storage does not require many files and stored data can be used for a relatively long period of time. In addition, the computer is an appropriate data processing tool with access to accuracy and high speed, a computerized system will also save time and work with a higher level of accuracy compared to manual systems.²².

Several previous researchers found various benefits from the application of a computerized accounting system in managing village funds. One of them,²³said that computer information technology (ICT) has been increasingly used because the cost of hardware and software is quite cheap. In addition, computerized systems have many advantages over

22 Sujarweni, “Sist. Akunt.”

23 Ari Kuncara Widagdo, Agus Widodo, and Muhammad Ismail, “Sistem Akuntansi Pengelolaan Dana Desa,” Jurnal Ekonomi Dan Bisnis 19, no. 2 (2016), https://doi.org/10.24914/jeb.v19i2.336.

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205 manual systems. Reporting on Village Funds can be done quickly and the output of financial reports will also be more reliable than manual reporting.

Therefore, the service team proposed the application of computerized reporting using Village Fund reporting software that produces financial reports as regulated in Permendagri No. 113/2015. The recording process and report output from this software was developed referring to Permendagri No. 113/2015 which is the guideline for managing village finances for all villages in Indonesia²⁴.

According to Ratih (2012), that the development design and understanding of the regional financial accounting system makes a process easy and fast and the ability to administer regional finances and manage regional property has a simultaneous effect on the performance of SKPD.

The opinion of the Head of Rowolaku Village, Mr. Sugiono, is that at the Rowolaku Village Village Office BIMTEK training has been held, where staff employees are given training on the accounting system in managing the Village Fund budget. From the training, data storage on village financial management does not require many files and the data can be used for a relatively long period of time.

The application of the computerized village management accounting system program can overcome problems related to the management of Village Funds. The computerized system will provide ease to village apparatus ranging from planning, accounting recording to make seman and financial annual reports. This can improve public accountability, community participation and transparency of Village Fund management²⁵. The use of computerized systems will also save the village

24 Maulidah Narastri Setyowati Edyta Dwi, Putri Wulandari, Arnaldo Yantino, “Sistem Akuntansi Pemerintah Daerah Dan Akuntabilitas Kinerja Instansi Pemerintah Surabaya : Sebuah Tinjauan Teoritis,” Jurnal Ekonomi Akuntansi 6 (2021).

25 Ellectrananda Anugerah Ash-shidiqq and Hindrawan Wibisono, “Akuntabilitas Pengelolaan Dana Desa Sebagai Upaya Pencegahan Korupsi Pengelolaan Dana Desa,” Jurnal Hukum Unes 4, no. 1 (2018).

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206 head and time village, so that it can perform it’s main task, which is providing sevices to the community and also various other social task’s, suppose to attend and give the ability to death, habitat, resolution of conflict in the community.

According to the narrative of the Head of Rowolaku Village, Mr.

Sugiono, in Rowolaku Village itself has implemented a computerized village fund management accounting system. The Pekalongan Regency Government has provided government officials in Rowolaku Village with training and socialization of BIMTEK (Technical Guidance). Where the training includes how to input financial report data. With this, it is expected to minimize errors and corrections from related parties when checking village fund management data.

4. The Effect of Village Fund Management on Village Financial Reports The existence of the Village Fund certainly affects village financial management and leads to financial reports. Because the village is a public organization that serves the interests of the people, all forms of funds received must be accounted for, one form of accountability is the existence of financial reports. The financial report is a form of information that contains the nominal amount of money that has been used or spent and also the amount of revenue received by the village²⁶.

According to the respondent, namely the Head of Rowolaku Village, Mr. Sugiono, that at first the financial reporting system in Rowolaku Village was still manual-based. After that the data - the new data is then input into the computer to be used as data software. With the change in the accounting recording system that must use the accrual basis or be more modern, of course this is an obstacle for the village. He also said that the government had provided BIMTEK training for staff

26 Warsita et al., “Pengaruh Sistem Pengelolaan Dana Desa Terhadap Laporan Keuangan Desa Tua Marga Tabanan.”

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207 employees so that they could master the computerized financial reporting system.

With the holding of the training, it is hoped that it can provide an understanding to the staff of the Rowolaku Village employees who still do not fully understand the recording system on an accrual basis. As the author explained earlier regarding financial management. Financial management consists of :

a. Planning b. Implementation c. Administration d. Reporting e. Accountability

The Village Head as the authorized party to approve a plan for disbursing funds or activities needs to pay close attention to the design of the plan before it is approved, it is necessary to conduct an assessment as well. Then the existence of the Village Fund and changes in the recording base do not mean an obstacle for Rowolaku Village in making financial reports. Rather, this is a challenge that must be passed to create a better and correct management of the Village Fund, so that with good and correct management it will certainly have a good impact as well.

The implementation of the use of the Village Fund must be monitored and directed to minimize the occurrence of errors and to prevent fraud that may be carried out by irresponsible staff. Good management of Village Funds is also inseparable from good administration.

Administration is a series of activities that include bookkeeping, investment, and reporting of State/Regional property in accordance with the provisions of laws and regulations.

Good reporting is reporting that is able to provide clear information. With the change in the accounting recording system that

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208 requires using the accrual basis, this will of course also affect the quality of reporting on the management of the Village Fund.

E. Conclusion

As explained by Lili, Village Funds are the distribution of funds received by the village every year from taxes and the Regency/City APBN which are used to fund the entire process of village activities and development for local governments.

The Village Fund is a number of budgets received by the village each year which come from taxes, APBN, and Regency/City APBDes which are used to fund village development activities. In this case, Rowolaku Village, Pekalongan Regency regarding the Village Fund program has actually been well planned, but due to the Covid-19 Pandemic the Village Fund program is mostly allocated or distributed by the Central Government to help communities affected by the Covid-19 pandemic.

The distribution of the Village Fund has been regulated, such as, 40% for BLT, 25%

for food assistance, 32% for community empowerment, and 8% for the Covid-19 pandemic.

Based on Pekalongan Regent Regulation Number 2 of 2021, the mechanism for managing village funds in Rowolaku Village, Peekalongan Regency is by submitting a Payment Request Letter (SPP) to be signed by the Village Head. Then the Village Head submits an application for disbursement to the Government Bank.

The entire Village Fund budget is received and distributed through the village treasury account and its use is allocated by the APBDesa which is then approved by the Central Government.

The application of a computerized Village Fund management accounting system program can overcome problems related to Village Fund management. The use of a computerized system will save time so that the Village Head and staff employees will focus more on their respective jobs. This computerized system will also provide convenience to staff from planning, accounting records to making semiannual and annual financial reports.

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209 The Village Fund management system will affect village financial reports.

In this case, the Village Fund management system in Rowolaku Village, Pekalongan Regency has begun to switch from a manual basis to a computerized basis. The Village Fund management system in Rowolaku Village, Pekalongan Regency with a computerized basis has been carried out BIMTEK training, so that the employee staff has mastered the computerized management system.

This research has implications for the implementation of professional village fund financial management on a digital basis. Digitizing the use of village funds is important for the sake of transparency and accountability in their management.

Further research can be carried out with a focus on determining the compliance of village fund managers to laws and regulations and their derivatives related to village fund management. This is important to do because of the fact that there are still many problems in the management of village funds which cause managers to have to deal with law enforcement.

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