Implementation of Village Fund Management

The purpose of This study is to find out how the implementation of village fund management as well as supporting factors and inhibiting factors in the management of village funds. The method used in this research is a qualitative method with interview approach and observation with the responder, that is Head of Village, Village Secretary, Village Treasurer, and Village Consultative Body (BPD). Data analysis is done by data reduction then presents the data and draw conclusions on the data obtained according to the method of data analysis for qualitative research. The results of this study indicate that the implementation of fund management from planning, implementation, administration, reporting, and accountability of the three villages are appropriate with the Regulation of the Minister of Home Affairs Number 113 the Year 2014 concerning Village Financial Management, but in terms of administration for the Panyirapan Village has not been in accordance with regulation, then for reporting the three villages have not been able to report to the regency in a timely manner based on regulations. For most supporting factors in the three villages of human resource training for the village government, understanding in running the Village Financial System application and for the three villages as a whole is still the lack of workers in the field during development activities and the lack of human resources in administration and regulation.


Introduction
Government accounting has a role in public financial management in realizing good governance, starting from central, regional, and village financial governance. Principles in government accounting such as accountability and transparency in the management of public finances are not only a form of obligation from the central government, but also areas such as villages.
In order to support the realization of good governance in village administration, accountability, and supervision and coaching. Hargono (2010: 21) states that the rationale for the regulation of villages is diversity, participation, genuine autonomy, democracy, and community empowerment. The foundation of thought is a form of providing support and encouragement to the village in order to increase its participation in the implementation of government in Indonesia and also reflects the village government as the smallest government unit closest to the community which is considered to have a very strategic position and is also expected to improve service and community empowerment directly and quickly.
The Indonesian government is focusing on the field of development and development, especially for village government, one of the programs created by the government, namely Nawacita where one of the objectives of the program is to develop Indonesia from the periphery by strengthening regions and villages within the framework of a unitary state.
Real evidence from the government with the provision of village funds, village funds are funds sourced from the State Budget that is intended for villages transferred through the Local Budget and used to finance government administration, implementation of development, community development, and community empowerment.
One of the things that have become a demand in the current government is related to transparency and also information disclosure to the public over the village funds. The demand to provide transparent and honest information is not only directed to the central government and regional governments but also the village government to create a village government that is professional, open, and accountable. The central government made a special arrangement for village governance, namely Law Number 6 the Year 2014 concerning Villages.
Management of village funds is fully handed over by the village government. As in accordance with Law Number 32 the Year 2004 concerning Local Government, regional autonomy is the right, authority and obligation of autonomous regions to regulate and manage their own government affairs and the interests of the local community. Meant by the law, namely the existence of authority in a decentralized manner that gives rights and obligations in managing the household rules of their respective governments to be able to manage what is owned by the region to achieve community welfare under established regulations.
Management of village funds that are handed over to the village government so that the use of the funds is appropriate, in accordance with the government program for the welfare of the village community. The reduction in poverty levels is one of its goals, the government poured out village funds from year to year to increase, up to the 2017 budget, the number of village funds budgeted for Rp. 60 Trillion. In addition to the existence of corruption cases against village funds, there is also management and implementation and reporting of accountability for village funds is still constrained, from data from the Bandung District Community and Empowerment Service, recording from 270 villages in Bandung Regency only 7 villages have submitted accountability reports on village funds for the 2016 budget (news of RMOL JABAR, August 28, 2017). Based on a field survey conducted to the Office of Community and Village Empowerment, according to the head of the field Soleh that every village in the district must have problems, especially for Soreang Sub-District which will be the subject of research, these problems are both administrative and non-administrative.
From these problems, it can be described as a significant obstacle to village fund reporting, namely that the village apparatus is still not ready, then there is still a lack of competency in the apparatus in the village of Bandung Regency. In addition to this, the use of village funds is also prone to be corrupted. Based on the description above, the authors are interested in researching the Implementation of Village Fund Management in Soreang Village, Panyirapan Village, and Sukanagara Village, Soreang Sub-District, Bandung Regency.
The formulation in this study is how the implementation of village fund management in the village of Soreang, Panyirapan Village, and Sukanagara Village, Soreang Sub-District, Bandung Regency, as well as supporting factors and inhibitors of implementation in village fund management in Soreang Village, Panyirapan Village, and Sukanagara Village, Soreang Sub-District, Bandung Regency.
Knowing the implementation in managing village funds from planning, implementing, administering, reporting, and accountability and knowing the supporting factors and obstacles to implementation in village fund management.

Village Concept
According to Law Number 6 Year 2014 concerning Village, the village is a legal community unit that has regional boundaries that are authorized to regulate and manage government affairs, the interests of the local community based on community initiatives, the rights of origin, and/or traditional rights recognized and respected in the unitary state government system of Republic of Indonesia.

Village Finance
Village Finance is all basic rights and obligations that can be assessed with money, and everything, whether in the form of money or goods that can be used as a village property, relates to the implementation of rights and obligations. According to Law Number 6 the Year 2014 concerning Villages, Chapter VIII concerning Article 72 of finance and village assets, the source of village income consists of: a. The original village income consisting of the results of the village business, the results of the village wealth, the results of self-help and community participation, the results of mutual cooperation, and another village original income; b. Allocation of the State Budget; c. Profit-sharing of local taxes and district/city regional levies; d. Village fund allocation which is part of the balancing fund from the balance funds received by the district/city; e. Financial assistance from the provincial regional income and expenditure budget and district/city regional income and expenditure budgets;

Implementation
In the implementation of village finances, there are several general principles that must be adhered to which include income and expenditure (Herry, 2017). Where the principle includes: a. All revenues and expenses are carried out through village cash accounts; b. All village receipts and expenditures must be supported by complete and valid evidence, such as receipts, invoices, receipt of goods letters, cash notes, debit notes, and credit notes; c. The executor of the activity of submitting a funding plan to carry out the activity must be accompanied by documents, such as the Budget Plan which are first verified by the village secretary and approved by the village head; d. The village treasurer is obliged to collect income tax and other taxes, it is obligatory to deposit all deductions and taxes collected to the state treasury account under the provisions of the legislation.

Administration
Village finance administration is a recording activity that is specifically carried out by the village treasurer. The village treasurer records systematically and chronologically the financial transactions that occur, the administration of village finances carried out by the village treasurer is done in a simple way, namely in the form of bookkeeping not using accounting journals. c. Village treasurers are obliged to account for money through accountability reports which are then submitted monthly to the village head and no later than the 10th of the following month; d. Administration of revenues and expenditures using: general ledger, tax record, and bank record. In addition to the general ledger, bank record, and subsidiary ledger, the transaction invoice is also part of the administration in financial management. Without the transaction invoice, the transaction can be considered invalid. Transaction invoice is a supporting document that contains transaction data made after making a transaction for financial recording needs.

Reporting
According to Sumarna (2015), reporting is an activity carried out to convey matters relating to the results of work that have been done during a specific period as a form of implementation of responsibility for the duties and authorities given. Reports, according to Fitrawan et al. (2017) is a form of presentation of data and information regarding an activity or situation relating to an assigned responsibility. The village head submits a report on the realization of the Village Budget or the use of village funds to the district in the form of the firstsemester report no later than July and the year-end semester report by December.

Accountability
The accountability report on the realization of the Village Budget is an integral part of the report on the administration of village governance. According to Regulation of the Minister of Home Affairs Number 113 the Year 2014 concerning Village Financial Management, in the accountability of the village government must: a. The village head submits the accountability report on the use of village funds or the realization of the village budget implementation to the district no later than January; b. Report on the realization of village budget implementation and accountability reports on the use of village funds or realization of Village Budget implementation is informed to the public in writing and with information media that is easily accessible to the public, such as media bulletin boards, banners, and other media.

Overview of Supporting and Inhibitors Factors of Village Fund Management
Successes and failures in village fund management depend on several factors below, namely:

Complete and clear regulation
According to Dina et al. (2017), the regulation in question is a set of regulations concerning village financial management, which comes from the central government, local government, and the village government itself. Where in the village, financial management must be able to carry out the rules that have been set. However, on the one hand, regulation becomes a problem, including: a. Not yet complete regulations and technical guidelines for implementation required in village financial management; b. The potential for overlapping authority; c. The obligation to prepare village accountability reports is not efficient due to overlapping regulatory provisions; d. The accountability report made by the village has not followed the standard and is prone to manipulation, one of which is due to the lack of clarity in the accounting system to be used.

Effective and Comprehensive Supervision
Supervision has an essential role in ensuring that village fund management runs accountably, transparently, and http://jurnal.unpad.ac.id/jaab -ISSN: 2614-3844 participative for the general good of rural communities. Strict, controlled, professional, and integrity supervision is an essential prerequisite. Village funds are the domain of supervision because village funds are state funds sourced from the state budget so that their management must be accounted for under the applicable rules. Risks that will arise from supervision include: a. The effectiveness of the regional inspectorate in supervising village financial management is still low; b. The community complaint channel is not managed properly and the complaints mechanism is unclear; c. The scope of evaluation and supervision carried out by the camat is not yet clear

Human Resources
According to Van Matter and Van Horn (in Nawawi, 2009: 139-141) that in a policy implementation it is necessary to support resources both human resources which are most important are human resources, because in addition to being the subject of policy implementation also includes the object of public policy. This resource factor also has a vital role in policy implementation suggesting that, however clear and consistent the provisions or rules are, and however accurate the delivery of these provisions or rules, if the executors responsible for implementing the policy lack resources to do work effectively, then policy implementation will not be effective (Edward III in Widodo, 2010: 96). According to Nove et. Al, (2016), the problem of the ability of human resources as implementers of village fund allocation policies in the field of education is still low, thus affecting their ability to resolve matters related to administration.
In line with the research of Suparman, et al which states that the factors influencing the implementation process of village fund programs are human resource factors. The village head plays an important role in village financial management because the village head is the holder of the power of village financial management, which stipulates the technical implementer of village financial management consisting of the village secretary, treasurer. Therefore the village head, who is the primary support for the success of village financial management, is carried out under the principles and principles determined. Where the survey results stated that many village heads were of poor quality, both the village head and the village apparatus who will become village financial managers should be prosecuted and required to have technical and managerial competencies related to the administration of village governance so that village funds can be optimized as well as possible to improve community welfare. These three factors are not just supporting factors, but these factors can be an inhibiting factor.

Previous Studies
Previous studies on village fund management are as follows: 1. Aris and Andre (2015)

4.
Putri Kartika (2015) conducted a study on the implementation of village fund allocation management in Jombang Regency, and this study revealed that the village government was often late in making accountability reports on the use of village fund allocation due to the absence of definite legal rules regarding the time limit for submitting accountability reports for fund allocation. The village, the replacement of the village apparatus (village treasurer) which is replaced once every two years to make the new village treasurer unable to make a report properly. Obstacles in the management of village fund allocation include the lack of preparedness of the village government in managing village fund allocation, difficulty in compiling accountability reports on the use of village fund allocation and setting uncertain budget ceilings.

Research Methods
This study uses qualitative research methods with interview and observation approaches. By describing the data collected into sentences that have a deeper meaning, because it describes precisely the individual, circumstances, symptoms, or certain groups, in order to determine the frequency of the relationship between one symptom and other symptoms.
According to Moleong (2009:6), qualitative research is a research that intends to understand the phenomenon of what is experienced by the subject of research such as behavior, perception, motivation, actions, etc., holistically and by means of description in the form of words words and language, in a particular natural context and by utilizing various natural methods.

Research Sites
The research place is a source where researchers get the data needed for the problem to be studied. The research that the researcher will do is located in Panyirapan Village, Sukanagara Village, and Soreang Village, Soreang Sub-District, Bandung Regency. The choice of the place is based on the following considerations:

Data Source
Data sources utilized in this study, researchers classify data sources into two parts, namely: 1. Informant http://jurnal.unpad.ac.id/jaab -ISSN: 2614-3844 The informant is the person who is asked to provide information about a condition or condition related to the research being carried out. In order to obtain data for the sake of research and the presence of representative results, it is necessary for informants to understand and have a connection with the problem being studied. The informants in question are: a. Village heads who are the holders of village financial management, especially for village funds; b. Village treasurer who is the administrator of the administration and is responsible for village revenue and expenditure; c. The village secretary who is the coordinator of the technical implementation of village financial management, especially for village funds; d. Village Consultative Body which is the supervisor of the village administration.

Documents
The documents used in the form of village archives related to research problems in the Panyirapan Village, Sukanagara Village, and Soreang Village, Soreang District, Bandung Regency. Such documents as, Village Work Plan (RKPDes), Village Medium-Term Development Plan (RPJMDes) and reports on the realization of Village Budget implementation.

Data Collection Techniques
In each study, appropriate data collection techniques and tools are needed. This will enable the creation of valid and reliable problem-solving. Primary data is data obtained directly from the field or research location. To get the primary data, the researchers used the method:

a. Observation
The observation technique is carried out by direct observation but is not directly involved with the activity being observed, but only as an independent observation of the object of research and noting the phenomena investigated through sight and hearing. Observation techniques are used to extract data from sources in the form of events and places or locations (Sugiyono, 2013). The researcher has made an initial observation on 8 to 10 January 2018, then made another observation on 18 January 2018, 22 January 2018, 23 January 2018, 30 January 2018, 31 January 2018 and 5 February 2018.

b. Interview
The most important data source in qualitative research is in the form of people who are in the position as resource persons. To get information from the data sources, interviews are needed, which in qualitative research is especially done by in-depth interviews. In general, there are two types of interviews, namely structured and unstructured interviews, these are called indepth interviews. Structured is often also called a focused interview. In this interview, the problem is first determined by the researcher before the interview takes place. The questions submitted have been formulated, and the respondents are expected to answer according to the framework of the interviewer and the definition of the problem. Usually, this interview is done in a formal situation. Related to the questions that will be asked by the researcher in outline: i. How is the management of village funds in the village, from the planning, implementation, administration, reporting and accountability stages? ii. What supporting and inhibiting factors are faced in managing village funds?

Data Analysis Techniques
The data analysis technique in this study follows an interactive model of analysis. Miles and Hubermen in Sugiyono (2013:246) suggest that activities in data analysis are carried out interactively and continue continuously until complete so http://jurnal.unpad.ac.id/jaab -ISSN: 2614-3844 that the data is saturated. Activities in data analysis, namely data reduction, data presentation, and making conclusions or verification.

Data reduction
Data reduction is an electoral process, focusing on simplifying, abstracting, and transforming rough data that arises from written records in the field to be processed further so that it can be presented as a report. In this study, researchers in reducing data by focusing on managing village funds ranging from planning to accountability which each year comes down from the central government and observing documents relating to village fund management in Panyirapan Village, Sukanagara Village, and Soreang Village

Presentation of Data
As a second analysis, data presentation is an information activity, a description in the form of a narrative that is arranged logically and systematically which refers to the formulation of the problem that has been formulated as a research statement. The data presentation is a description of the detailed conditions for including and answering every problem in the study. This is intended to facilitate understanding of the description of the phenomena that exist in the object of research. The data presented by the researcher in this study is an analysis of the results of interviews regarding village fund management from the planning, implementation, administration, reporting and accountability stages. In qualitative research, the presentation of data can be done in the form of brief descriptions, charts, relationships between categories, flowcharts and the like. Miles and Huberman in Sugiyono (2009:249) stated that the most important thing often used to present data in qualitative research is with narrative text.

Making the Conclusions or Verification
The third important analysis activity is drawing conclusions and verification. Data obtained from the beginning of the research actually already constitutes a conclusion. Initial conclusions are still unclear and still and are still temporary, then increase at the conclusion stage, which is a statement that has a strong foundation because it has gone through the process of data analysis.

General Description of the Research Area
Soreang District is about 17 km from the capital of West Java Province, which is a quite strategic place, because besides being easy to reach both by using private vehicles and public transportation and part of its area is included in the Soreang Urban Area, with a total area of ± 6737.17 hectar Sub-District Soreang is divided into 10 (ten) villages namely Soreang, Cingcin, Parungserab, Sekarwangi, Sadu, Panyirapan, Sukajadi, Pamekaran, Karamatmulya, and Sukanagara Villages.

Implementation of Village Fund Management
Implementation of village fund management in Panyirapan Village, Sukanagara Village, and Soreang Village is divided into several stages, namely:

Planning
In the planning phase, the use of

Implementation
In the Regulation of the Minister of Home Affairs Number 113 the Year 2014 concerning Village Financial Management, for the implementation phase of village financial management starting from all revenues and expenditures carried out through village cash accounts, then all village revenues and expenditures must be supported by complete and valid evidence. Technically, the three villages have made receipts and expenses through the village cash account and are supported by complete and valid evidence. In addition to submitting funding to carry out activities must be accompanied by documents such as Budget Plan (RAB) which are verified by the village secretary and the village treasurer is obliged to deposit tax levies to the state treasury.
Technically, the three villages have implemented according to the regulations. Then for the use of village funds in each village used for different priority scales, in the Panyirapan Village used for village development, Sukanagara Village is used for infrastructure development in the interests of the village community and capital investment in Village Owned Enterprises (BUMDes), Soreang Village is used for village development, assistance to the community and equity participation in Village Owned Enterprises (BUMDes). Implementation in Panyirapan Village, Sukanagara and Soreang Villages submission of funds from starting to receive and spend through cash village accounts, receipts and expenditures supported by complete and valid evidence, submission of funding for the implementation of activities by using documents such as RAB usually coordinates with the kecamatan if there are difficulties. In addition, the supervision carried out by the sub-district officials directly supervises the field, they see the development activities, what volume and how much budget they spend.

Supporting and Inhibiting Factors
Supporting factors owned by Panyirapan Village for village fund management, namely the budget for village funds has increased from each year so that more in determining the point of development and human resources in managing village funds has supported the existence of training.
Factors supporting Sukanagara Village, namely human resources who already understand in carrying out technology such as the Village Financial System application to simplify reports and have the cooperation that is maintained both the village government and the community in the implementation of development activities.
Factors supporting the Soreang Village, namely with the existence of Village Financial System application can facilitate the recording and making of reports and in the implementation in the Soreang Village that becomes workers in the implementation of development carried out by the community.
Besides, for the inhibiting factors possessed by the three villages as a whole, there are obstacles to the shortage of workers in the field at the time of development activities, human resources who are still poorly understood or still learning about administration and reporting.

Implementation
The implementation phase of the three villages has been implemented which is mandated in the Regulation of the Minister of Home Affairs Number 113 Year 2014 concerning Village Financial Management concerning from the start of revenues and expenditures through village cash accounts, submission of funds for the implementation of activities to the use of village funds, in which the use of village funds is mostly used for village development and equity participation of Village Owned Enterprises (BUMDes).

Administration
The administration was carried out by Sukanagara and Soreang Villages in

Reporting
In the reporting process of the three villages there was still a delay in submission to the regent. It can't be on time because there are several factors that are in the reporting of delays. So the three villages are not in accordance with the Regulation of the Minister of Home Affairs Number 113 Year 2014 concerning Village Financial Management.

Accountability
In accountability other than reporting accountability to the regent, the village government requires accountability for the realization of the Village Budget (APBDes) implementation report to the community. the three villages have provided information through writing media such as banners that are installed in front of the village office and the point of development activities that contain information on the budget, source of funds, volume and time of construction.

Supporting and inhibiting factors
The supporting factors are owned by the three villages as a whole as follows: a. Village budget funds have increased from each year; b. Human resources in village fund management has supported the existence of trainings; c. Human resources who already understand in carrying out technology; d. The implementation in Soreang Village which is a worker in the implementation of development is carried out by the community with the existence of this matter as well as the community can participate in supervising the development activities; e. There is mutual cooperation between the village government and the community.
The inhibiting factor is owned by the three villages in whole as follows: a. Delays in disbursing village funds; b. There is a shortage of workers in the field (construction workers), so that in the completion of the construction more than the stipulated time and impact on the preparation of the report; c. Human resources who are still lacking in understanding or are still studying in terms of administration of report preparation and regulation; d. Regulatory changes regarding the withdrawal of the old village secretary. e. The work in the village government in terms of reporting only rests on one person, namely the village secretary so that the delay in reporting occurs.

Suggestions
Based on the results of the research in the previous chapter, the writer can provide the following suggestions: 1. For researchers who will conduct similar research, it is hoped that it can increase the scope of research by making village representatives in each sub-district to find out the problems faced in managing village funds and observing in more detail the village fund management documents. 2. For the village government: http://jurnal.unpad.ac.id/jaab -ISSN: 2614-3844 a. In managing village funds for administration and reporting must be adjusted to the regulations set for village fund management; b. The use of village funds should not only be used for physical development but must be accompanied by community empowerment programs and more proportionally, because the community empowerment program if successful the impact is longterm; c. Human resources for development activities in the field are added to accelerate the completion of the implementation of development activities so that the reporting to the regent is timely; d. Submit training to improve the competence of village device resources that are effective regarding administration and regulations so that the creation of reliable human resources so that the workload, especially administration and reporting, can be divided equally.