https://orcid.org/0000-0002-3978-5090
Abstract
The increase in village revenue and expenditure budgets (APBDes) has resulted in many abuses of APBDes in Indonesia. This article seeks to uncover the fundamental problems that lead to misuse of APBDes, namely the process of APBDes preparation, the structure of APBDes, and the primary power holders in the implementation of APBDes, where the Village Fund is the main component in the APBDes structure. By using a qualitative approach and collecting data through interviews and documentation and analyzing it with data reduction, data presentation, and data verification techniques. The research findings explain that it is important to increase direct community participation in the planning and budgeting of village funds, increase the capacity of village officials as a solution to overcome these risks, and strengthen the sub-district government in assisting the management of village funds.
REVIEWING EDITOR:
1. Introduction
The year 2014 was a crucial turning point in the transformation of village development. The principle used had changed from building villages to village development with the support of village funds in Indonesia. The provision of village funds has a direct impact on the augmentation of the Village Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Desa, APBDes) (Peraturan Pemerintah, Citation2014). The APBDes, which are primarily sourced from village funds, serve as a financial resource for various purposes, including development activities (Annahar et al., Citation2023; Ginting et al., Citation2023; Mursyidin, Citation2019); village economy development (Nasfi et al., Citation2023); renewable energy development (Marianti et al., Citation2023); community empowerment (Azlina & Hasan, Citation2017; Hulu et al., Citation2018; Muhtar et al., Citation2023); village government administration (Nurhakim & Yudianto, Citation2018) even for the welfare of society (Syafingi et al., Citation2020).
According to data obtained from the Village Potential Data Collection (Data Potensi Desa, Data Podes) conducted by Indonesian Bureau of Statistic in 2017 and 2018 (BPS, Citation2018), the majority of village revenue originated from government transfers in the form of village funds administered by the Ministry of Villages PDTT (Ministry of Villages, Development of Disadvantaged Regions, and Transmigration). The primary uses of village money are development and governance (Antlöv, Citation2003; Antlöv & Eko, Citation2012). The distribution can help in many areas, like eradicating poverty (Nugraheny & Erdianto, Citation2020) and enhancing infrastructure and community welfare (2016) through Direct Cash Assistance (Bantuan Langsung Tunai, BLT) (Hidayatullah, Citation2022).
However, the momentum of village funds has also resulted in corruption of village funds (Kasim et al., Citation2023; Yoserwan, Citation2023), as recorded by Indonesia Corruption Watch (ICW) in 2019, the majority of cases of corruption of village funds (Ramadhan, Citation2020) affect not only the village head but also the regent (Belarminus, Citation2017) and others. Another problem in village fund management is caused by the low financial literacy of village officials (Harun et al., Citation2021), inadequate competency (Sukmawati, Citation2019), low public participation, and lack of transparency (Madyan et al., Citation2020). The available sources indicate that fraud (Shaleh, Citation2021; Wahyudi et al., Citation2019) and inadequate management of village funds in Indonesia are a significant issue. Several factors contribute to the occurrence of fraud in village fund management. The elements encompassed in this list consist of deficient internal control structures (Lestari et al., Citation2019), inappropriate compensation, ineptitude, inadequate supervision, and obscure handling of village finances. The extent of this issue is evidenced by the Corruption Eradication Commission’s (KPK RI, Citationn.d.) documentation of numerous cases where village chiefs have misappropriated funds. Moreover, the presence of corruption and fraud in the management of village funds has been attributed to a deficiency in accountability (Hardiningsih et al., 2020), transparency (Tulis et al., Citation2018), and proficiency in financial management. The causes of corruption in the management of village money in Indonesia can be attributed to an intricate combination of behavioral, cultural, and governance-related variables. To tackle these challenges, a comprehensive strategy is needed that includes legal, behavioral, and governance reforms to guarantee the efficient and transparent administration of village funds.
It is therefore imperative to find the root causes of corruption by analyzing the formulating proccess, dissecting the structure, and mapping the main power holders in the excesses of the APBDes. Various efforts have been made to village management funds in the APBDes by creating good village governance (Putri et al., Citation2023), implementing e-government in the village financial system (Rosnidah et al., Citation2022), and using Weight Product Method (Hastono & Syah, Citation2020) to create equality in the distribution of village funds. Even the application of whistleblowing is also carried out to prevent misuse of village funds. (Wahyudi et al., Citation2019). However, with the high number of corruption cases, it is necessary that risk management play a vital role in preventing similar cases from happening elsewhere in Indonesia.
The amount of village funds provided by the government through transfers of IDR 20.8 trillion since 2015 continues to increase until 2022, reaching IDR 68 trillion (Cabinet Secretariat of the Republic of Indonesia) in 2022. The Ministry of Finance of the Republic of Indonesia then divided all provinces, districts, and cities into villages using the proportion and weight of the formula (DJPK, Citationn.d.). In the last two years, the village funds received by Cibeureum Village amounted to IDR 1,724,787,000 in 2021 and IDR 1,744,081,000 in 2022, while Sukapura Village received IDR 1,216,649,999 in 2021 and IDR 1,744,081,000 in 2022 (Dana Desa | Sistem Informasi Desa, n.d.). Every year, village funds increase, but the caliber of the village leaders and their officials as managers does not. The limited capacity of village heads and village officials (Aziz, Citation2016; Cahyono et al., Citation2020) as a resource for managing village funds is an important issue.
The government does not overlook the limitations encountered by village administrations, as it entrusts the management of village revenues solely to them. The government appoints district-level specialists, village facilitators, and local village facilitators to facilitate the synchronization of village funding (Ibrahim, Citation2020). Furthermore, the district government exercises oversight over village planning (Widianingsih & Morrell, Citation2007) and evaluates village funds (Handayani & Badrudin, 2019a; Suandi et al., Citation2022) through its various offices, regional agencies, inspectorates, and sub-district governments responsible for villages. This is done with the aim of involving the community in the planning process and ensuring the effective use of village funds. Among the various elements involved in the management of village funds, including the government at the national, provincial, district, and village levels, the sub-district government, which serves as the intermediary between the village government and the higher-level government, is currently being neglected.
Village funds as regulated in the Law of the Republic of Indonesia Number 6 of 2014 concerning villages, are involved in many parties. However, there is limited literature discussion on the importance of strengthening the role of sub-district governments in anticipating risks and problems in managing village funds, especially in Indonesia with 74,961 villages (Kemendagri Mutakhirkan Kode & Data Wilayah Administrasi Pemerintahan Dan Pulau Di Seluruh Indonesia, Citation2022). For this reason, this research will answer the following research questions:
RQ1. How does the sub-district government support village governments in overcoming risks in managing village funds in Cibeureum Village and Sukapura Village?
RQ2. What are the challenges for sub-district governments in supporting village governments to managing the risks of village fund management?
2. Literature review
2.1. Village development
The Law of the Republic of Indonesia Number 6 of 2014 about Villages highlights the power of the village government to exercise village autonomy for the purpose of developing villages in Indonesia. The objective is to address the existing disparity in development between urban and rural regions in many countries, including China (Wang et al., Citation2020) and Vietnam (Son et al., Citation2009), which remains unresolved. Prior administrations in Indonesia have implemented village development programs, supported by government financing, under different program names. These initiatives have been designed to promote fair and balanced development. The presence of geographical disparities and diverse local resources presents obstacles to achieving fair and balanced development in villages (Diah, Citation2020). This factor should be taken into account to avoid standardizing the program.
The approach to rural development in Indonesia has undergone a significant transformation. There has been a shift from the concept of ‘membangun desa’ to ‘desa membangun’. The former refers to all government sectors playing a role in developing villages, while the latter entails providing funds and authority to villages to develop themselves based on their own jurisdiction. Village development follows specific village planning principles (Nur et al., Citation2019) that are based on local wisdom (Shindi Indira et al., Citation2023) in managing spatial and local resources. This is done under the authority of the village and with the allocation of government funds through the APBDes to finance village planning. However, in accordance with Law of the Republic of Indonesia No. 23/2014 on Regional Government, the village government’s significant power must be under the control of the local government, specifically the sub-district government. This law mandates that one of the responsibilities of the sub-district government is to support and monitor the execution of village activities.
2.1. Risk management and village fund program
In addition to Indonesia, other nations that provide village grants include Thailand (Menkhoff & Rungruxsirivorn, Citation2011), South Korea, and Malaysia (Marota et al., Citation2020). This unequivocally demonstrates the government’s commitment to the development of communities through various approaches. The village funds in Indonesia serve the purpose of implementing village development initiatives, including the development of village infrastructure, the empowerment of the village community, and the economic development of the village community, as specified in Republic of Indonesia Law Number 6 of 2014 about Villages (2014).
Referring to the notes of Antlöv et al. (Citation2016) there have been changes in the delivery of village funds in Indonesia over the decades per applicable laws, ranging from block grants and national program funding to the current village fund transfer system. Village funds are the government’s financial resources for villages in Indonesia to implement development. There is a change of view on sustaining development in the village, from building villages to developing villages (Bachrein, Citation2016; Eko et al., Citation2014). This change strengthens the village authority (Silubun et al., Citation2020) to carry out development following village needs. However, in exercising this authority, there are various risks of fraud (Wahyudi et al., Citation2022), lack of accountability (Sukmawati, Citation2019) and a low capacity of village government (Susan & Budirahayu, Citation2018). Further, Karyanto (Citation2016) mentioned that differences in age characteristics, education level, and gender affect the management of village funds. Thus, to control risks in managing village funds, it is necessary to develop the capacity of village officials who follow the concept of risk management (Cienfuegos Spikin, Citation2013). In addition, close kinship relations in the village have resulted in a lack of inter-institutional supervision (Simanihuruk & Sihombing, Citation2019).
Risk is something dangerous and threatening (Alaszewski, Citation2009). Moreover, all organizations will face various risks in running their organizations. As stated by Hardy (Citation2010), some risks are inevitable and present in every situation in both public and private sector organizations. The view of Fone and Young (Citation2000) revealed that there are seven sources of the emergence of a risk, namely: 1) physical environment; 2) social environment; 3) political environment; 4) legal environment; 5) economic environment; 6) operational environment; and 7) cognitive environment.
In addition, there is a risk of delays in the distribution of village funds (Azlina et al., Citation2017). However, some regions implement web-based monitoring to distribute village funds (Magdalena et al., Citation2020). Thus, managing village funds still requires management from various dimensions. This research will focus more on handling risks in managing village funds.
In village fund management, it is stated that accountability and transparency increase public trust in village governance (Anugerah Ash-Shidiqqi et al., Citation2018; Sofyani et al., Citation2022) so the vital role of good management resources is needed (Saputra et al., Citation2019). Even though moral values (Wahyudi et al., Citation2022) can be an enabler in preventing village fund fraud, they can also be an enabler in preventing village fund fraud. Therefore, risk management is needed in managing village funds so that all risks can be anticipated and handled correctly.
Risk management in the public sector is crucial to anticipate possible losses or failures in carrying out duties and responsibilities. Ahmeti and Vladi (Citation2017) emphasize that risk management can help leaders and officials in the public sector to better understand potential risks and take appropriate actions to reduce possible impacts. Leung and Isaacs (Citation2008) also highlighted that risk management can help national research organizations anticipate the risks associated with their research projects. Besides that, McPhee (Citation2005) also argues that risk management in the public sector can also help manage budgets and improve organizational accountability, assist in embedding the expertise and skills needed to deal with emerging risks (Palermo, Citation2014), enhance organizational resilience in the public sector, reduce costs, and improve performance (Braig et al., Citation2011). Therefore, the determination of the use of risk management in the public sector is very important in achieving organizational goals and overcoming the problems that threaten the management of village funds. It can be a solution.
3. Method
3.1. Research design
This study employs qualitative methodologies (Putera et al., Citation2022) utilizing a narrative framework. The study aims to assess the entities capable of coordinating issues in the administration of village revenues and present a comprehensive analysis to address the research topic. The selection of Cibeureum Village and Sukapura Village as research subjects in this article is based on two primary factors. Firstly, both villages are situated in West Java Province, which has the highest population in Indonesia (Badan Pusat Statistik, Citationn.d.). Secondly, these villages are in close proximity to the capital city of Jakarta and have been found to be free of any issues or problems Furthermore, both communities obtained autonomous village status until 2022, as indicated by the Village Development Index (IDM: Indeks Desa Membangun) (Kementerian Desa, Pembangunan Daerah Tertinggal Dan Transmigrasi, Citationn.d.). Both villages are situated inside the Upper Citarum Watershed, the origin of the Citarum River, which is a nationally significant river in West Java. The river plays a vital role for the inhabitants of Java and Bali, since it supplies water to the rice fields and horticulture areas. Efforts to discuss and improve the river have been ongoing since 1989 (Widianingsih & Paskarina, Citation2019).
3.2. Data collection
Research data was collected through interviews with individuals responsible for overseeing village funds within the Bandung Regency local government, as well as through the collecting of relevant material pertaining to the management of village funds. During the process of doing research, all acquired information is verified for accuracy and reliability. The study involved rigorous validation of all acquired information, which was conducted multiple times. This validation process included not only local village authorities but also supra-village entities, such as the Village Community Empowerment Agency (Dinas Pemberdayaan Masyarakat Desa, DDPMD), Bandung Regency Inspectorate, Kertasari Sub-district Government, and village facilitators. After the informants initially reviewed the manuscript, they verbally endorsed the statements made by each informant. The Dean of the Faculty of Social and Political Sciences at Universitas Padjajaran approved the research proposal on which the article was based. Six examiners evaluated and approved a research proposal seminar, which is what the research approval refers to. There is no need to obtain specific ethical clearance for the proposal. It is an optional policy for the researchers to obtain ethical approval.
3.3. Data analysis
The data analysis technique in this research uses data reduction, data presentation, and data verification techniques (Miles & Huberman, Citation1994). Hence, the conclusion of this research results in consideration in policy making to strengthen organizations other than villages in improving the management of village funds.
The data analysis technique in this research uses data reduction, data presentation, and data verification techniques (Miles & Huberman, Citation1994). Hence, the conclusion of this research results in consideration in policy making to strengthen organizations other than villages in improving the management of village funds.
4. Result
4.1. Competencies and the proportion of village funds to the the village revenue and expenditure budget (Anggaran Pendapatan dan Belanja Desa, APBDes)
The village head and village authorities exercise complete authority over the utilization of village money, encompassing all stages from initial planning to final reporting. Regarding its implementation, variations exist in the educational qualifications and backgrounds of managers prior to assuming the role of an organizer, as demonstrated in .
Table 1. Village government qualifications and competencies.
displays the educational and professional history of the village fund managers. Greater proficiency in overseeing village finances, necessitating a strong understanding of financial principles. Furthermore, the educational background and experience prior to assuming a managerial role do not provide adequate assistance for comprehending the planning, implementation, and reporting procedures. The entire process carries inherent dangers that might be exploited, potentially eroding public trust in the village government.
Furthermore, the planning and monitoring process relies on two crucial parties: the Village Representative Council (Badan Perwakilan Desa/BPD) as the legislative component, and the village head and the apparatus as the implementing component. This will further contribute to the challenge of harmonizing attitudes on the utilization of village funds and inter-organizational interests. Issues may arise upon the implementation or distribution of the village money, as it is subject to the whole jurisdiction of the village head.
The APBDes structure framework comprises three fundamental elements: revenue, expenditure and financing. Following the implementation of the village fund, there has been a notable augmentation of the budget under the jurisdiction of the village administration. The budget allocated by the central government often exceeds the budget administered by the sub-district authority (Makki, Citation2019). The components of village fund revenue in the APBDes structure can be seen in .
Table 2. The composition of village fund to the village revenue and expenditure budget (Anggaran Pendapatan dan Belanja Desa, APBDes).
The decline in the allocation of village funds in the APBDes of Cibeureum from fiscal year 2020 to fiscal year 2023, and in Sukapura Village from budget year 2022 to fiscal year 2023, serves as proof of the effective utilization of village funds. The factors used to determine the allocation of village funds are the geographical difficulty rating, poverty level, and area. Consequently, Sukapura Village successfully mitigated geographical challenges and decreased poverty rates in 2022, while Cibeurum Village achieved the same in 2020. This decline in local revenues also demonstrates the village government’s efficacy in allocating funds according to the specific requirements of the village. Consequently, the enhanced performance will result in the Bandung regional government offering further performance allowances as incentives. However, in order to receive these incentives, villages must adhere to the requirements of reporting, APBDes stipulations, and prompt payment of monies.
When linked to the capacity of the village government and the amount of funds to be managed by the village government with a fairly long management process,. The APBDes preparation cycle is further described in .
Figure 1. APBDes Preparation Cycle.
Source: Author, 2023.
According to Toma et al. (Citation2012) dangers in government increase and evolve. The statement indicates that the dangers associated with the preparation of APBDes are volatile. Identifying and mapping the risks involved in managing village funds is essential for good governance at the village level. These risks include the preparation of APBDes as well as the authority, qualifications, and competency of human resources (Irawan, Citation2017; Yabbar & Hamzah, Citation2015). Based on the village fund management cycle and interview findings, it can be observed that the BPD takes control of the beginning phase of APBDes planning through the organization of village meetings. As a community representative, BPD organizes meetings to deliberate and accommodate recommendations from the community pertaining to their requirements. During the proposal selection process, village leaders exert significant influence, depending on the priorities established by the Ministry of PDT for the reporting stage. However, village officials are perceived as lacking authority, serving as subordinate elements to the village head in the administration of the village fund. The village head has the exclusive discretion to designate these officials, posing an additional risk to the implementation of village governance. The interviews revealed the potential threats arising from the authority held by the village head and the apparatus, as presented in below:
Table 3. Risk of abuse of authority.
In terms of norms, the authority has been allocated to oversee the management of village money. While the government of a village involves various components, it is widely recognized that the village head holds the utmost power and is responsible for appointing all members of the village administration. Given the immense authority, it is crucial to oversee the sub-district government, which is the nearest governing body to the village. Alternatively, enhance the role of the BPD in overseeing the entire process of managing the village fund, starting from planning to reporting. The division of functions is essential in order to prevent the accumulation of absolute authority, which has a tendency to corrupt.
The qualifications and competencies of village authorities pose a potential risk (Cahyono et al., Citation2020; Yunita & Christianingrum, Citation2018) that must be taken into account while managing village funds, as indicated in .
4.2. Risk mitigation
Upon examining the planning documents of both villages, including the establishment of village head’s vision and mission, the implementation report found in the Village Government Implementation Report (Laporan Penyelenggaraan Pemerintahan Desa, LPPDes) and interviews with representatives from the sub-district government, district inspectorate, and village facilitators, a plan to reduce risks was identified. There are four risk groups that require rapid attention in this scenario, as indicated in . The effectiveness of minimizing corruption, particularly in the management of village money, will heavily rely on effective risk mitigation.
Table 4. Risk mitigation.
Effective risk mitigation must be used to prevent hazardous management. The adoption of risk management practices in public sector organizations has gained popularity in several countries, such as Italy (Hinna et al., Citation2018), Africa (Moloi, Citation2017), Lithuania (Kolisovas & Škarnulis, Citation2011), dan Canada (Cooper et al., Citation2019). Thus, effective risk management is crucial in overseeing the Village Fund at the village governance level given that the government is a public organization in Indonesia. However, with its condition, the village government still needs assistance in carrying out better village fund management. The government, provincial government, and local government cannot let the village government carry out governance with only limited capabilities.
Hence, effective risk management is crucial in overseeing the Village Fund at the local governance level, given that the government functions as a public entity in Indonesia. Nevertheless, despite the current situation, the village government still requires aid in implementing more effective local money management. The village government’s limited capacities prevent it from effectively carrying out governance, which necessitates the involvement of the government, provincial government, and local government.
Effective management of village funds necessitates strong government relations (Yuningsih, Citation2017), and the utilization of local wisdom in implementing all development programs funded by village funds. This approach can aid in risk mitigation (Aditya & Hapsari, Citation2020). Furthermore, Nilsen and Olsen (2007) propose strategies for evaluating and responding to impending risks.
The Cibeureum Village and Sukapura Village governments have fully adhered to all relevant legislation in their governance, particularly in implementing development projects using village funds. Nevertheless, alterations in federal policies, such as shifts in priorities, frequently inundate the village government, hindering its ability to promptly adhere to the evolving directives. Meanwhile, the amendment procedure necessitates the completion of the amendment meeting mechanism, which must be attended by representatives of the community as represented by the BPD and documented in the minutes. The minutes provide a comprehensive overview of the justifications for modifying a program or activity. The community frequently disregards notifications as program recipients, despite their potential to significantly influence trust in the village government over an extended period of time. Many individuals see the rise in village funds over time, as depicted in , without comprehending the policy modifications implemented by different tiers of government.
Figure 2. Village fund trend: Cibeureum village and Sukapura village.
Source: Cibeureum Village and Sukapura Village, 2023.
Undoubtedly, there is an ongoing, growing trend in village finances throughout all villages in Indonesia, which carries inherent risks. The allocation of village money is often distributed over several categories, including disaster management, village development, community development, community empowerment, and village operations. illustrates the allocation of village finances by the village authority to the five obligatory categories.
Figure 3. Use of village fund by sector.
Source: Cibeureum Village and Sukapura Village, 2023.
depicts the unequal distribution of local funds in both settlements. The village head is unable to fulfill their term of office due to a divergence in the vision and mission set by the local administration. Based on the interviews conducted, the sub-district government acknowledges that the village head, who serves in both the capacity of head of government and a political representative at the village level, faces significant difficulties in fulfilling the regulations’ requirement to serve two consecutive terms. Moreover, it was stated that the village leader must accommodate the varied tastes of the community, which can vary considerably depending on the specific hamlet. Therefore, to guarantee equity, the distribution of village financing in specific areas should also be apportioned based on hamlets. Ensuring an adequate allocation of funds is crucial for the progress of a specific field. Conflicts between community organizations on the allocation of development responsibilities lead to inefficient utilization of village funding.
Therefore, increasing the village’s financial resources does not ensure that essential goals, such as funding development and empowering the community, will be given priority. These goals aim to improve the welfare of rural communities, raise the quality of human existence, and reduce poverty. The absence of support from the documents described in the Village Government Work Plan (Rencana Kerja Pemerintah Desa, RKPDes) is the reason for the lack of direct correlation between the allocations and the objectives. Without a doubt, the extensive regulations that regulate the handling of village money have limited the village government and its staff from being innovative in the creation of programs and activities. Nevertheless, these two communities are situated in a strategically favorable position at the upper part of the Citarum River. This location is crucial to maintain because it serves as the main water source for the surrounding areas along the Citarum River. Therefore, it is crucial to enhance the duties of the Kertasari sub-district administration in assisting the village government in handling village funds and other financial assets in order to improve both the villages and the larger community, considering the limited resources available in the village, especially in terms of human resources.
However, the village law confers a multitude of fundamental rights to both the village government and the people. Villages are endowed with increased autonomy, allowing them to autonomously make decisions and implement initiatives without necessitating authorization from higher authorities. Furthermore, as stated by Antlöv et al. (Citation2016), the implementation of comprehensive self-governance in the village requires participating in discussions with community leaders who are affiliated with the BPD and the village administration. It is crucial to ensure that the village head does not have sole control over village governance.
5. Discussion
In order to carry out governmental duties efficiently and mitigate potential hazards while drafting the APBDes, it is imperative for the village head and the administrative body in charge of managing village funds to possess a comprehensive understanding of crucial principles. The village head and the administrative body are responsible for the creation and execution of the village budget. Upon evaluating the educational qualifications and past professional experience of the village head and the apparatus, it is evident that there is a need for education and training in APBDES preparedness and financial management risks. The HR capacity building program is essential to ensuring that all village authorities possess a uniform comprehension of how to strategically administer and distribute finances, as stipulated in the APBDes. In addition, Caniago et al. (Citation2022) suggest the necessity of enhancing the efficacy of the sub-district government. Similarly, according to Annahar et al. (Citation2023) the capacity of village administrations to efficiently handle village revenues is still insufficient, as demonstrated in . According to Mattoasi et al. (Citation2021) the proficiency of village government officials plays a vital role in effectively managing local revenues.
Every year, the village administration and the Village Consultative Body (Badan Permusyawaratan Masyarakat Desa, BPD) work together to create the APBDes, which primarily comprise local resources. The village head plays a pivotal role, as the village apparatus executes every phase of implementation under the direct jurisdiction of the village head. The BPD has the authority to decline the draft APBDes, although there have been no instances of outright refusal. The denial arises from the amalgamation of the BPD’s operational requirements and compensation as a member of the BPD. As a result, there is a lack of communication and agreement between the village authority and the BPD regarding the progress of the APBDes. The execution of novel agreements outlined in the APBDes may potentially result in emerging hazards, such as the potential erosion of public confidence.
The village head and BPD, as the governing authority, are responsible for determining the APBDes. The manifestation of power abuse is apparent in the interactions between the two parties. Therefore, it is crucial to augment community involvement throughout the entirety of the development process (Widianingsih & Morrell, Citation2007). Moreover, it is imperative to guarantee the participation of additional stakeholders in the process of development, including non-governmental organizations (NGOs), as suggested by Ridwan and Widayati (Citation2020). The primary responsibility of village leaders should ideally be to supervise and administer the implementation of programs and activities specified in the APBDes. Furthermore, it is imperative to have oversight from higher levels of government. The monitoring should be carried out using the Indonesian monitoring system and assessment model. The Kertasari sub-district administration, the Monitoring and Evaluation Team of the Bandung District Village Community Empowerment Office, and the Bandung District Inspectorate will jointly be responsible for monitoring the utilization of village money.
In order to cope with the shortage of staff in the Bandung district administration and efficiently oversee 270 villages spread over various geographical regions, it is recommended to assign extra responsibilities to the sub-district government, namely in the handling of village funds. In order to efficiently manage the large number of villages in the sub-district area, it is crucial to allocate additional workers for this supplementary task. Moreover, it should offer significant operational assistance in overseeing the organization, execution, oversight, and documentation of the utilization of village finances. Therefore, the government’s goal and target will be in accordance with the vision and purpose of the local, regional, and national authorities. Monitoring enables the identification of potential hazards in the management of village funds and facilitates direct cooperation between the village administration and the sub-district government to address and mitigate these risks.
6. Conclusion
The Indonesian government’s adoption of village finance is a praiseworthy endeavor aimed at fostering development and improving governance at the local level. However, ongoing problems and possible dangers related to the management of village money continue to exist and require a comprehensive approach to address them. The management of village finances has shown little improvement in dealing with the regularly occurring limitations. It is crucial to involve the sub-district government, which is the government entity nearest to the village, in order to efficiently handle local revenues. This would accelerate the timely settlement of problems and the identification of potential dangers. Currently, the Kecamatan Kertasari government is employing sophisticated surveillance methods to ensure that nearby villages within the Kecamatan achieve the same degree of development as Cibeureum and Sukapura Villages. Moreover, it is crucial to integrate risk management into the management of village funds to rapidly detect impediments and adopt improvements prior to the occurrence of any potential risks. Moreover, there is still a need for the education and training of village administrators
Author contributions
Concepts, AHG, IW, and HN; methodology, AHG, IW, and HN; formal analysis, AHG, IW; data curation, AHG, IW, and RM; writing—original draft preparation, AHG, IW; writing—reviewing and editing, AHG, and IW, visualization, AHG; supervision, IW, HN, and RM; all authors have read and approved the published version of the manuscript.
Acknowledgments
The authors are thankful to Universitas Padjajaran for funding the APC and thank the anonymous reviewers for their valuable reviews and suggestions.
Disclosure statement
No potential conflict of interest was reported by the authors.
Data availability statement
Data not available - participant consent (The participants of this study did not give written consent for their data to be shared publicly, so due to the sensitive nature of the research supporting data is not available).
Additional information
Funding
Notes on contributors
Arwanto Harimas Ginting
Arwanto Harimas Ginting is a doctoral student at the Department of Administrative Sciences-Concentration of Government Science, Universitas Padjadjaran Indonesia; Currently working as a Lecturer at the Faculty of Government Politics at the Institute of Home Affairs Governance, Indonesia.
Ida Widianingsih
Ida Widianingsih is a Professor at Public Administration Department and Vice Dean for Learning, Student, and Research Affairs of the Faculty of Social and Political Sciences, Universitas Padjadjaran, Indonesia. Her research interests relate to public administration and development issues, inclusive development policy, and participatory governance.
Rahman Mulyawan
Rahman Mulyawan is an Associate Professor in the Government Science Department, Faculty of Social and Political Sciences, Universitas Padjadjaran.
Heru Nurasa
Heru Nurasa is an Associate Professor lecturer at the Department of Public Administration, Faculty of Social and Political Sciences, Universitas Padjadjaran, Indonesia. His research is related to Dynamic Systems, Public Organizations, and Public Management.
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