Measuring Compliance Level in Village Fund Management: An Evaluation Based on the Minister of Home Affairs Regulation No. 20/2018
DOI:
https://doi.org/10.35877/454RI.qems4157Keywords:
Compliance Level, Public Sector, Village Fund ManagementAbstract
The purpose of the study was to analyze the level of compliance in the management of the Village Fund based on the regulation of the minister of home affairs no 20 of 2018. The method used in this research is This research uses an evaluative research method with a quantitative approach. data collection techniques in the form of interviews and documentation obtained directly from sources. The results found are that the management of the Village Fund in Palasa Village as a whole is in accordance with the regulations of the Minister of Home Affairs No. 20 of 2018, but there is a stage, namely the implementation stage, which still does not use Reserve funds that can be used when facing unexpected needs or emergencies. This is because the available funds are still insufficient to be budgeted as reserve funds. In addition, the stages and processes of planning, implementation, administration, reporting and accountability are in accordance with the regulation of the minister of home affairs no 20 of 2018.
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Bungaeja, N. A., Haliah, H., & Nirwana, N. (2024). Accountability and Transparency in The Management of Village Fund Allocation. Return?: Study of Management, Economic and Bussines, 3(4), 181–189. https://doi.org/10.57096/return.v3i2.215
Diansari, R. E., Musah, A. A., & Binti Othman, J. (2023). Factors affecting village fund management accountability in Indonesia: The moderating role of prosocial behaviour. Cogent Business and Management, 10(2). https://doi.org/10.1080/23311975.2023.2219424
Haryati, T. (2016). Anteseden Kualitas Laporan Keuangan Pemerintah Daerah. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 1(3), 1–18. https://doi.org/10.33105/itrev.v1i3.42
Helle, G., & Roberts, J. (2024). Accountability for responsibility: a case study of a more intelligent enactment of accountability. Accounting, Auditing & Accountability Journal, 37(3), 790–815. https://doi.org/https://doi.org/10.1108/AAAJ-07-2021-5369
Kaloh, H. Y., Oroh, N. S., & Prayanthi, I. (2022). Village Fund Management Based On Permendagri Number 20 2018. Jurnal Manajemen Bisnis, 9(2), 315–319. https://doi.org/https://doi.org/10.33096/jmb.v9i2.458
Khoiriah, S., Qashmal, L., & Perdana, R. (2022). Consistency and Harmonization of Village Fund Management in Indonesia (Case Study in Tulus Rejo Village and Kecapi Village). Universitas Lampung International Conference on Social Sciences (ULICoSS 2021), 624–629. https://doi.org/10.2991/assehr.k.220102.086
Maharani, N. I., & Widodo, H. (2022). Accountability of Village Fund Management with the Village Financial System Application. Indonesian Journal of Law and Economics Review, 14(3), 6–14. https://doi.org/https://doi.org/10.21070/ijler.v19i4.1179
Masbiran, V. U. K., Murliasari, R., Afriyanni, A., & Wulandari, S. N. (2021). Constraint and Strategies Element for Increasing Effectiveness Village Fund Management Based Interpretive Structural Modelling. Jurnal Bina Praja, 13(3), 445–457. https://doi.org/10.21787/jbp.13.2021.445-457
Meutia, I., & Liliana. (2017). Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma. https://doi.org/10.18202/jamal.2017.08.7058
Murliasari, R. (2021). Implementation of Village Fund Management Policy Affirmation in Village Development. Jurnal Bina Praja, 13(3), 555–567. https://doi.org/10.21787/jbp.13.2021.555-567
Natawibawa, I. W. Y., Mulya, I. M. O., & Yoh, W. H. (2019). Transparency and Accountability As Determinants in the Financial Management of Universities: a Study on State Universities in Malang City. Jurnal Tata Kelola Dan Akuntabilitas Keuangan Negara, 5(1), 57–72. https://doi.org/10.28986/jtaken.v5i1.247
Ni Made, I. P., I Dewa Ayu, K., & Ayu Eka, P. I. D. (2024). Accountability of Village Fund Management in the Perspective of Agency Theory. Journal of Economics, Finance And Management Studies, 07(10), 6392–6398. https://doi.org/10.47191/jefms/v7-i10-34
Paranoan, S., Herawati, T., Yanuarisa, Y., Kantohe, M. S. S., Usman, E., Priliandani, N. M. I., Handayani, M., Yamin, N. Y., Martiningsih, R. S. P., & Arif, M. (2022). Akuntabilitas Kinerja Sektor Publik. Media Sains Indonesia.
Permatasari, P., Budiarso, A., Dartanto, T., Samosir, A. P., Saputro, B., Ekayana, D., Agustono, E. D., Alim, T. E., Hartono, L., & Wahyuputri, F. W. (2024). Village fund management and reporting systems: are they accountable? Transforming Government: People, Process and Policy, 18(4), 512–528. https://doi.org/https://doi.org/10.1108/TG-07-2023-0098
Prayudi, M. A., Sari Dewi, G. A. K. R., Vijaya, D. P., & Ekawati, L. P. (2019). Teori Peran Dan Konsep Expectation-Gap Fungsi Pengawasan Dalam Pengelolaan Keuangan Desa. EKUITAS (Jurnal Ekonomi Dan Keuangan), 2(4), 449–467. https://doi.org/10.24034/j25485024.y2018.v2.i4.3931
Purnamawati, I. G. A., & Adnyani, N. K. K. S. (2019). Peran Komitmen, Kompetensi, Dan Spiritualitas Dalam Pengelolaan Dana Desa. Jurnal Akuntansi Multiparadigma, 10(2), 227–240. https://doi.org/10.18202/jamal.2019.08.10013
Sari, T. R., & Rohman, A. (2020). Analysis of Factors Affecting Accountability in Village Fund Management in Central Lombok District. E-Jurnal Akuntansi, 30(7), 1886–1899. https://ojs.unud.ac.id/index.php/akuntansi/article/download/59300/35566/
Sumando, E., & Hasanuddin, M. H. (2017). Desain Strategi dan Assessment Kesiapan Redenominasi di Indonesia. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 2(4), 27–47. https://doi.org/10.33105/itrev.v2i4.38
Triani, N. N. A., & Handayani, S. (2018). Praktik Pengelolaan Keuangan Dana Desa. Jurnal Akuntansi Multiparadigma, 9(1), 136–155. https://doi.org/10.18202/jamal.2018.04.9009
Yuniar, L., Yamin, N., & Jurana. (2021). Accountability: Implications of the Effect of Understanding Government Accounting Standards and Internal Control Against Quality of Financial Statements. Jurnal AKSI (Akuntansi Dan Sistem Informasi), 6(2), 86–90. https://doi.org/10.32486/aksi.v6i2.18
Zaenudin, Z., & Hamdani, H. (2023). Evaluasi Kebijakan Pengawasan Keuangan Desa Pasca Implementasi Peraturan Menteri Dalam Negeri Nomor 73 Tahun 2020 Tentang Pengawasan Pengelolaan Keuangan Desa. Jurnal Eksplorasi Akuntansi, 5(3), 1306–1320. https://doi.org/10.24036/jea.v5i3.897
Zulfian, R. (2018). Analisis Implementasi Dana Desa di Wilayah Maluku Utara. Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara Dan Kebijakan Publik, 2(3), 55–80. https://doi.org/10.33105/itrev.v2i3.33
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Published
2025-10-31
How to Cite
Safira, W., Din, M., Masdar, R., & Masruddin. (2025). Measuring Compliance Level in Village Fund Management: An Evaluation Based on the Minister of Home Affairs Regulation No. 20/2018. Quantitative Economics and Management Studies, 6(5), 719–728. https://doi.org/10.35877/454RI.qems4157
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