Village Funds are a key pillar of Indonesia’s
development strategy, designed to reduce disparities between rural and urban
areas. However, large allocations also raise concerns about misuse and weak
accountability. Against this backdrop, the researchers examined how Suluun Dua
Village managed its Village Funds during a period marked by shifting national
priorities from pandemic response to post-pandemic economic recovery and the
pursuit of Village Sustainable Development Goals (SDGs).
Why Village Fund Management Matters
Village development plays a strategic role in
national growth because most Indonesians live in rural areas. Effective Village
Fund management ensures that public money translates into tangible outcomes,
such as improved infrastructure, stronger local economies, and better social
services. In recent years, several corruption cases involving village budgets
have underscored the importance of transparency and strong governance.
Suluun Dua Village, located in South Minahasa
Regency, received a relatively large Village Fund allocation, particularly in
2023. The funds were used for both physical development such as public
infrastructure and non-physical programs, including community empowerment, food
security, and human resource development. This made the village a relevant case
for evaluating how well national regulations are implemented at the grassroots
level.
How the Study Was Conducted
The researchers used a qualitative case
study approach. Data were collected through in-depth interviews with key
stakeholders, including the village head, secretary, treasurer, section heads,
members of the Village Consultative Body (BPD), and community representatives.
The team also reviewed official documents, such as Village Revenue and
Expenditure Budget (APBDes) realization reports for 2021, 2022, and 2023.
The analysis focused on two main aspects:
compliance with regulations and budget effectiveness. Effectiveness was
assessed by comparing planned budgets with actual spending. A realization rate
close to 100 percent indicates that planned programs were largely implemented
as intended.
Key Findings: Consistently High Effectiveness
The results show a consistently strong
performance. In both 2021 and 2022, Suluun Dua Village achieved 100
percent budget realization. In 2023, the realization rate reached 99.9
percent. Over three consecutive years, budget absorption remained above 99
percent, placing the village in the “very effective” category.
These figures indicate that the village
government was able to execute nearly all planned programs using the allocated
funds. According to the researchers, this level of effectiveness reflects
careful planning, disciplined implementation, and close adherence to financial
procedures.
However, the study also notes some structural
challenges. Local Own-Source Revenue (PAD) remains limited, meaning the village
still relies heavily on transfers from the central government. In addition,
while spending levels are high, the quality of expenditure particularly its
impact on local economic growth still has room for improvement.
Broader Implications
The case of Suluun Dua Village offers practical
lessons for other villages across Indonesia. The study shows that strict
adherence to regulations, combined with participatory planning and transparent
reporting, can produce highly effective budget outcomes.
At the same time, the authors stress the need
for continuous improvement. Strengthening human resource capacity, expanding
the use of digital tools, and diversifying local revenue sources are seen as
crucial steps toward more sustainable and impactful village development.
“Improving the quality of human resources and
maximizing village digitalization will further enhance accountability and
ensure that Village Funds deliver greater benefits to the community,” the
authors conclude.
Author Profiles
- Gilberd
Daniel Robot, B.Ec. –
Researcher in public sector accounting at Sam Ratulangi University.
- Heince
Wokas, Ph.D. – Lecturer at the
Faculty of Economics and Business, Sam Ratulangi University
specializing in public financial governance. - Sherly
Pinatik, M.Acc. – Academic at Sam Ratulangi University
with expertise in government accounting and village finance
Gilberd Daniel Robot, Heince Wokas, Sherly Pinatik. Implementation of Village Fund Financial Management for Fiscal Year 2022–2023 in Suluun Dua Village. Formosa Journal of Applied Sciences, Vol. 5 No. 1, hlm. 461–480. 2026
DOI: https://doi.org/10.55927/fjas.v5i1.487
URL: https://srhformosapublisher.org/index.php/fjas
0 Komentar