THE EFFECTIVENESS OF ALLOCATED VILLAGE FUNDS MANAGEMENT (A Study in Pelalawan District, Riau Province, Indonesia)
This study aimed to analyze the effectiveness of the management ofAllocated Village Funds (AVF) through the stages of planning, implementing, reporting, and the accountability and to see if it was completed in a transparent and accountable manner. Each stage of the management process has the rules t...
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doaj-bd4088ea3ecc4cecb1e5f2e1d4eed9992020-11-24T21:54:21ZengUniversity of BrawijayaJurnal Aplikasi Manajemen1693-52412302-63322018-12-0116410.21776/ub.jam.2018.016.04.19966THE EFFECTIVENESS OF ALLOCATED VILLAGE FUNDS MANAGEMENT (A Study in Pelalawan District, Riau Province, Indonesia)Enni Savitri0Tatang Ary Gumanti1Andreas Andreas2Volta Diyanto3Department of Accounting, Faculty of Economics and Business, Universitas RiauUniversitas JemberDepartment of Accounting, Faculty of Economics and Business, Universitas RiauDepartment of Accounting, Faculty of Economics and Business, Universitas RiauThis study aimed to analyze the effectiveness of the management ofAllocated Village Funds (AVF) through the stages of planning, implementing, reporting, and the accountability and to see if it was completed in a transparent and accountable manner. Each stage of the management process has the rules that must be understood and implemented according to the Ministry of Home Affairs RegulationNo. 113 year 2014. Accountability of village funds is required to be managed transparently, accountable and participative. This research used a qualitative method. Primary data were obtained through interviews with 28 informants. Research informants were village heads, village secretaries and village treasurers. Research locations were 104 villages in 12 subdistricts in the Pelalawan District, Riau Province. The method of data collection was through interview, observation, and documentation. To validate the data the triangulation method was used. The results showed that the system of management for the AVF was in accordance with the provisions of the legislation. However, in the implementation of AVF, some obstacles were found such as the quality of human resources in operating the management system, limitations in the availability of supporting equipment in the village offices to facilitate the process of AVF’s, and the lack of facilities and infrastructure at the village offices. Also, it was found that the village management team needed to receive some training to improve their knowledge and expertise in carrying out the management of AVF.http://jurnaljam.ub.ac.id/index.php/jam/article/view/1374Allocated Village FundsPlanningImplementingReportingAccountability |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Enni Savitri Tatang Ary Gumanti Andreas Andreas Volta Diyanto |
spellingShingle |
Enni Savitri Tatang Ary Gumanti Andreas Andreas Volta Diyanto THE EFFECTIVENESS OF ALLOCATED VILLAGE FUNDS MANAGEMENT (A Study in Pelalawan District, Riau Province, Indonesia) Jurnal Aplikasi Manajemen Allocated Village Funds Planning Implementing Reporting Accountability |
author_facet |
Enni Savitri Tatang Ary Gumanti Andreas Andreas Volta Diyanto |
author_sort |
Enni Savitri |
title |
THE EFFECTIVENESS OF ALLOCATED VILLAGE FUNDS MANAGEMENT (A Study in Pelalawan District, Riau Province, Indonesia) |
title_short |
THE EFFECTIVENESS OF ALLOCATED VILLAGE FUNDS MANAGEMENT (A Study in Pelalawan District, Riau Province, Indonesia) |
title_full |
THE EFFECTIVENESS OF ALLOCATED VILLAGE FUNDS MANAGEMENT (A Study in Pelalawan District, Riau Province, Indonesia) |
title_fullStr |
THE EFFECTIVENESS OF ALLOCATED VILLAGE FUNDS MANAGEMENT (A Study in Pelalawan District, Riau Province, Indonesia) |
title_full_unstemmed |
THE EFFECTIVENESS OF ALLOCATED VILLAGE FUNDS MANAGEMENT (A Study in Pelalawan District, Riau Province, Indonesia) |
title_sort |
effectiveness of allocated village funds management (a study in pelalawan district, riau province, indonesia) |
publisher |
University of Brawijaya |
series |
Jurnal Aplikasi Manajemen |
issn |
1693-5241 2302-6332 |
publishDate |
2018-12-01 |
description |
This study aimed to analyze the effectiveness of the management ofAllocated Village Funds (AVF) through the stages of planning, implementing, reporting, and the accountability and to see if it was completed in a transparent and accountable manner. Each stage of the management process has the rules that must be understood and implemented according to the Ministry of Home Affairs RegulationNo. 113 year 2014. Accountability of village funds is required to be managed transparently, accountable and participative. This research used a qualitative method. Primary data were obtained through interviews with 28 informants. Research informants were village heads, village secretaries and village treasurers. Research locations were 104 villages in 12 subdistricts in the Pelalawan District, Riau Province. The method of data collection was through interview, observation, and documentation. To validate the data the triangulation method was used. The results showed that the system of management for the AVF was in accordance with the provisions of the legislation. However, in the implementation of AVF, some obstacles were found such as the quality of human resources in operating the management system, limitations in the availability of supporting equipment in the village offices to facilitate the process of AVF’s, and the lack of facilities and infrastructure at the village offices. Also, it was found that the village management team needed to receive some training to improve their knowledge and expertise in carrying out the management of AVF. |
topic |
Allocated Village Funds Planning Implementing Reporting Accountability |
url |
http://jurnaljam.ub.ac.id/index.php/jam/article/view/1374 |
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