The effect of village fund policy implementation on village financial management in improving the effectiveness of village development in Mahakam Ulu District
Abstract
Village financial management must certainly be done with good and accountable management. Good policy implementation in it is influenced by a good management process to achieve something expected when policy implementation is already running. The purpose of this study is to determine the effect of Village Fund Policy Implementation on Village Financial Management in improving the Effectiveness of Village Development Programs in Mahakam Ulu District. This research was conducted using a census survey method of all Village Heads in Mahakam Ulu Regency as many as 50 people. The analysis method uses the Structural Equation Model with AMOS. The results showed that the implementation of Village Fund Policy and Village Financial Management had a direct and significant effect on the effectiveness of the Village Development Program. Then, the implementation of the Village Fund Policy has a direct and significant influence on Village Financial Management. Furthermore, the implementation of Village Fund Policy affects Village Financial Management in improving the Effectiveness of Village Development Programs in Mahakam Ulu District.
Keywords
Full Text:
PDFReferences
Afandi, M. I. and Warjio, 2015. Implementation of Regional Regulation of Asahan Regency Number 11 of 2011 concerning Regional Tax in Achieving Land and Building Tax Targets for Rural and Urban Areas. Journal of Public Administration Vol.6 (2)
Annivelorita. 2015. Implementation of Village Fund Allocation (ADD) in Improving the Development of Liang Butan Krayan Village, Nunukan Regency. Journal of State Administration Vol.4 (5)
Christiyanto, F., Nurfitriyah and Sutadji. 2016. Factors Affecting the Smooth Implementation of the West Kutai Regency Medium-Term Development Plan Program for 2011-2015. eJournal Administrative Reform Vol.4 (2)
Coryanata, I. 2012. Accountability, Community Participation and Public Policy Transparency as Moderating the Relationship of Council Knowledge on Budgets and Local Financial Oversight. Journal of Accounting and Investment, Vol.12 (2)
Djaenuri, M. A. 2015. Leadership, Ethics and Government Policy.
Bogor: Ghalia Indonesia.
Diansari, R.E. 2016. Analysis of Village Readiness in the Implementation of Law Number 6 of 2014 concerning Villages: A Study on Pateken Village, Wonoboyo District, Temanggung Regency, Central Java. Proceeding. National Seminar of PGRI University Jogyakarta
Dunn, W.N. 2003. Introduction to Public Policy Analysis. Yogyakarta: Gadjah Mada University Press.
Fahri, Luthfi Nur. 2017. The Effect of Village Fund Policy Implementation on Village Financial Management in Improving the Effectiveness of Village Development Programs. Public Journal Vol. 11 (1)
Freeman, R. 2006. Learning in Public Policy. In M. Moran, M. Rein, & R. E. Goodin, The Oxford Handbook of Public Policy. New York: Oxford University Press
Ghozali, Imam. 2013. Applications of Multivariate Analysis with IBM SPSS Program.
Issue 7. Semarang:Diponegoro University Publisher.
Godin , R. E., Rein, M., dan Moran M. 2006. The Public and its Policies. New York: Oxford University Press.
Haerul, Akib, H., and Hamdan. 2016. Implementation of Makassar Program Policy is Not Rantasa in Makassar City. Journal of Public Administration Vol. 6 (2)
Iskandar, J. 2016. Social Theory. Bandung: Puspaga.
Islamy, I. 2010. Principles of State Policy Formulation. Jakarta: Bumi Aksara.
Jann, W dan Wegrich K. 2007. Theories of the Policy Cycle.. New York: CRC Press Taylor & Francis Group.
Kaloh, J. 2002. Looking for a form of regional autonomy. Jakarta : PT. Rineka Cipta Khusaini, Mohammad. 2006. Public Economics, Fiscal and Decentralization.
Regional Development. Malang: BPFE Universitas Brawijaya Lebacqz, Karen. 1986. Theories of Justice. Bandung: Nusa Media.
Lintjewas, O., Tulusan, F., and Egetan, M. 2016. Evaluation of the Policy for Providing Rural Mina Business Development Assistance in South Minahasa Regency. Society: Journal of Social Sciences and Development Resource Management Vol. 2 (20)
Prosperous. 2015. Effectiveness of Supervisory Institutional Policy. Bandung: Refika Aditama.
Mamelo, G.Y. Raenal. 2016. Analysis of the Implementation and Administration of Village Funds in Villages in East Kotamobagu District, Kotamobagu City. Journal of Accounting and Auditing Research Vol 7 (2)
Mthethwa, R.M. 2012. Critical Dimensions for Policy Implementation. African Journal of Public Affairs Vol. 5 (2)
Moniung, Tiara Mariana. 2015. Village Financial Management as a Determining Factor for the Success of Village Development (Case Study in Kanonang Empat Village, West Kawangkoan District). Journal of Public Administration Vol 4 (32)
Mutiasari, Yamin, M. N., and Alam, S. 2016. Implementation of Licensing Policy and Notification of Community Activities at Kendari City Resort Police. Journal Publica Vol. 1 (1)
Nasution, B. J. 2016. Philosophical Studies of Law and Justice from Classical Thought to Modern Thought. Journal of Al-Ihkam, Vol. 11 (2)
Nugroho, R. 2014. Public Policy: Theory, Management, Dynamics, Analysis, Convergence and Policy Chemistry. Jakarta: Elex Media Komputindo.
Government Regulation Number 8 of 2016 concerning the Second Amendment to Regulations. Government Number 60 of 2014 concerning Village Funds
Village Minister Regulation No. 1 of 2015 concerning Guidelines for Authority Based on the Right of Origin and Village-Scale Local Authority
Village Minister Regulation Number 21 of 2015 concerning Determination of Priorities for the Use of Village Funds in 2016
Minister of Home Affairs Regulation No. 113 of 2014 concerning Village Financial Management
Government Regulation Number 60 of 2014 concerning Village Funds Sourced from the State Budget.
Minister of Home Affairs Regulation Number 37 of 2007 concerning Guidelines for Village Financial Management
Minister of Home Affairs Regulation No. 66 of 2007 on. Village Development Planning
Prasetyo,Yudhi. 2015. Implementation of Village Fund Allocation Policy in 10 Villages of Rembang District, Rembang Regency. Proceeding. Multi-disciplinary National Seminar. Stikubank University Semarang.
Pülzl, H., dan Treib O. 2007. Implementing Public Policy. New York: CRC Press Taylor & Francis Group.
Son, Chandra Kusuma. 2013. Management of Village Fund Allocation in Village Community Empowerment. Journal of Public Administration Vol. 1 (6)
Ramdhani, Abdullah and M. Ali Ramdhani. 2017. General Concepts of Public Policy Implementation. Public Journal Vol. 11 (1)
Ramdhani, M. Ali dan Suryadi K. 2005. Consensus Method Development on Analytic Hierarchy Process. Prosiding International Conference on Quantitative Sciences and Its Applications. Penang: Universiti Utara Malaysia.
Riduwan. 2005. Measurement Scale of Research Variables. Bandung: Alfabeta
Rohman, A.T. 2016. Policy Implementation through the Quality of Local Tax Revenue Services and Implications for Community Satisfaction in the Kuningan Regency Revenue Office. Dissertation. Postgraduate Program of Pasundan University.
Sahdan, Gregory., Paramita Iswari and Sunaji Zamroni. 2007, ADD for the Welfare of Village People, FPPD, Yogyakarta
Smith, W. Robert dan Mark Bertozzi, 1998. Principals and Agents : An Explanatory Model of Public Budgeting. Journal of Public Budgeting and Financial Management Vol.10 (3)
Solimun .2010. Structural Equation Modeling LISREL dan Amos. Malang: BPFE Universitas Brawijaya
Sujarweni, Wiratna. 2015. Village Accounting. Yogyakarta : New Library Press Sunggono, Bambang. 1994. Law and Public Policy. Jakarta: Sinar
Graphics
Sugiyono. 2014. Understanding Qualitative Research. Bandung: CV. Alfabeta Tahir, Arifin. 2014. Public Policy and Implementation Transparency
Local Government. Bandung: CV. Alphabeta
Thoha, M. 2012. Prime Dimensions of State Administration Science. Jakarta: King Grafindo Persada.
Law Number 6 of 2014 concerning Villages
Wahab, S.A. 2010. Introduction to Analysis of State Policy Implementation.
Jakarta: Rineka Cipta.
Wahab, Abdul. 1991. Policy Analysis from Formulation to Implementation of State Policy. Jakarta: Bumi Aksara
Rev., A. 2016. Implementation of the Strategic Plan of the Community and Village Empowerment Agency in an Effort to Development of Village-Owned Enterprises in West Kotawaringin Regency. Scientific Journal of Public Administration Vol.2 (2)
Wardani, Friska Kusuma. 2017. Management of Village Fund Allocation (ADD) in Rural Development Efforts in Sumberrejo Village, Donorojo District, Jepara Regency. Thesis. Faculty of Economics and Business. Diponegoro University.
Wardhani, A. P., Hasiolan, L. B., and Minarsih, M. M. 2016. The Influence of Work Environment, Communication, and Leadership on Employee Performance. Journal of Management, Vol 2 (2).
Widjaja, H.A.W. 2003. Village Autonomy is a Round and Complete Autonomy. Jakarta: PT. RajaGrafindo Persada.
Winarno, B. 2012. Public Policy: Theory, Process, and Case Studies. Jakarta: Center for Academic Publishing Service
DOI: https://doi.org/10.30872/jfor.v25i4.14063
Refbacks
- There are currently no refbacks.
Copyright (c) 2023 Rikan Rikan, Syarifah Hudayah, Cornelius Rantelangi
Editorial Address
FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi
Faculty of Economics and Business, Mulawarman University
Jl. Tanah Grogot No.1 Samarinda Kalimantan Timur 75119
Email: jakt.feb.unmul@gmail.com
StatCounter: FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi