Transparency and Accountability in Village Fund Management

Abstract

Village Fund Management is an important instrument in supporting participatory, transparent, and accountable community-based village development. However, in practice, various problems are still found in its management, such as low accountability and minimal transparency of public information. This shows a gap between the policies set by the government and their implementation at the village level. These issues can impact the effectiveness of program implementation, delay development targets, and even lead to potential misuse of funds. Based on these issues, this study aims to analyze accountability and transparency in the management of Village Funds in Balesari Village, Temanggung Regency, in accordance with or not with Minister of Home Affairs Regulation No. 113 of 2014 on village financial management. This study uses a descriptive qualitative approach. Data collection techniques were conducted through observation and in-depth interviews with key informants, namely the Village Head, Village Secretary, and Finance Officer. Data analysis was performed using the Miles and Huberman field data analysis model, which includes data reduction, data presentation, and conclusion drawing. The results of the study indicate that Balesari Village has implemented Village Fund management in accordance with the Minister of Home Affairs Regulation No. 113 of 2014, starting from participatory planning in the Village Development Planning Meeting (Musrenbangdes), the Preparation of the Village Government Work Plan (RKPDes) and the Village Revenue and Expenditure Budget (APBDes), as well as the implementation of activities by the Activity Implementation Team (TPK), to the use of the Village Financial System (SISKEUDES) application to assist the village government. However, delays in fund disbursement from the central government, limited digital access to APBDes information for the public, and the limited capabilities of some village apparatus human resources remain obstacles to achieving optimal transparency and accountability. The contribution of this research is to provide empirical understanding of good village financial management practices and to offer strategic recommendations for strengthening oversight systems, transparency, and institutional capacity at the village level to enhance accountability and transparency in the management of Village Funds.