Village fund program in Cibeureum and Sukapura village, Bandung Regency, Indonesia: Problems, risks, and solutions

Figures & data

Table 1. Village government qualifications and competencies.

No	Village Elements	Level of Education		Previous Occupational Background
		Cibeurum Village	Sukapura Village	Cibeureum Village	Sukapura Village
1	Village head	Junior High School	Junior High School	Farmer	Farmer
2	Village Secretary	Bachelor	Diploma	Chair of Neighborhood Association	Farmer
3	Chairman of Village Financial Unit	Junior High School	Bachelor	Administrative Staff of Islamic Junior High School Teacher (Madrasah Tsanawiyah, MTs)	Teaching Staff
4	Chairman of Village Planning Unit	Junior High School	Bachelor	Farmer	Teaching Staff
5	Chairman of Public Affairs	Junior High School	Middle school	Islamic School Teachers (MTs)	Farmer
6	Chairman of Government Section	Bachelor	Bachelor	College Student	Teaching Staff
7	Chairman of Welfare Section	Junior High School	Middle school	Junior high school teachers	Farmer
8	Chairman of the Service Section	Junior High School	Sarjana	Farmer	Farmer
9	Head of Hamlet 1	Junior High School	Diploma	Farmer	Farmer
10	Head of Hamlet 2	Junior High School	Junior High School	Farmer	Farmer
11	Head of Hamlet 3	Junior High School	Junior High School	Farmer	Farmer
12	Head of Hamlet 4	Junior High School	Junior High School	Farmer	Farmer
13	Head of Hamlet 5	Junior High School	Junior High School	Farmer	Seller
14	Staff 1	Junior High School	Junior High School	Farmer	Farmer
15	Staff 2	Junior High School	Junior High School	Farmer	Farmer

Sumber: Author 2023.

Table 2. The composition of village fund to the village revenue and expenditure budget (Anggaran Pendapatan dan Belanja Desa, APBDes).

Village	Year 2019		Year 2020		Year 2021		Year 2022		Year 2023
	Amount of APBDes (IDR)	Percentage of Village Funds to APBDes	Amount of APBDes (IDR)	Percentage of Village Funds to APBDes	Amount of APBDes (IDR)	Percentage of Village Funds to APBDes	Amount of APBDes (IDR)	Percentage of Village Funds to APBDes	Amount of APBDes (IDR)	Percentage of Village Funds to APBDes
Cibeureum	3.318.299.800	48,90	3.439.285.950	50,49	3.493.737.700	49,37	3.987.890.900	44,12	3.987.890.900	37,48
Sukapura	2.639.599.400	45,04	2.733.372.459	59,51	2.590.013.100	46,97	2.946.394.800	43,80	3.306.499.000	43,95

Source: Author, 2023.

Figure 1. APBDes Preparation Cycle.

Source: Author, 2023.

Table 3. Risk of abuse of authority.

No	Elements of Cibeurum Village Government and Sukapura Village Government	Authority in Village Fund Management
1	Village head	The main actor in the management of village funds, the policy maker for every implementation of village funds
2	Village Secretary	Assist the village head and coordinate with village officials regarding the management of village funds
3	Chairman of Village Finance Units	Responsible for the management of village finances, especially those sourced from village funds
4	The Heads of Affairs	Monitoring the implementation of activity programs in accordance with their field of work
5	Heads of Hamlet	Responsible for activities in their area that are financed from village funds

Source: Author, 2023.

Table 4. Risk mitigation.

No	Risk Area	Mitigation Suggestions
1	APBDes preparation	Setting targets and indicators Synchronize planning Comply with regulations. Involvement of community participation (Widianingsih & Morrell, 2007)
2	Abuse of authority	Division of duties and responsibilities (Elyana & Jamaluddin, 2022; Sutoro, 2014) Sub-district government supervision and control Education and training
3	Qualifications and competencies (Arifin, 2023; Lisda et al., 2018)	Establish selection and recruitment mechanisms (Widayanti, 2020) Conducting training and development (Akhmaddhian, 2020) Participatory supervision by the community (Roza & S, 2018; Wibisono & Purnomo, 2017)
4.	Policies (Rakhmawati et al., 2021)	Develop policies according to village scale Review and evaluate the policy regularly Simplify the language in the policy

Source: Author, 2023.

Figure 2. Village fund trend: Cibeureum village and Sukapura village.

Source: Cibeureum Village and Sukapura Village, 2023.

Figure 3. Use of village fund by sector.

Source: Cibeureum Village and Sukapura Village, 2023.

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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).