Increasing the Capacity of Village Employees through Workshop on

Village Accounting Case Study: Village Employees of Babelan

District Bekasi

Heri Yuliyanto

Accounting laboratory of Accounting Study Program of Vocational Education Program of Universitas Indonesia, Depok,

Indeonesia

Keywords: Village Fund Management, Village Accounting, Village Apparatus, Budget Planning and Reporting.

Abstract: A village needs the authority to manage its potential, including village funds so that it can function as the

spearhead of development and improving community welfare. However, there are still some obstacles to

managing resources that are owned by village funds in particular.

The study used the experimental research method to determine whether the village fund management

workshop affected the knowledge and understanding of village financial management from village officials

(workshop participants). Literature studies and focus group discussions were conducted to find out problems

related to village fund management.

From the results of a literature study and FGD, it can be identified that the distribution and use of village

funds is a major problem in managing village funds and requires a fund management workshop or workshop.

In addition, it can be concluded that there has been an increase in the level of understanding of village fund

management after a village fund management workshop was held however workshop participants still

hoping that training will be conducted in more detail about managing village funds

1 INTRODUCTION

Village is a pioneer of an autonomous democratic

system and has a system and mechanism of

government and their respective social norms

(Rahmawati, 2015), however, the term village is often

perceived by most of people as poor and marginalized

communities. According to the Law No 6 of 201,

Villages are legal community units that have

territorial limits that are authorized to regulate and

manage government affairs, the interests of local

communities based on community initiatives, origin

rights, and / or traditional rights that are recognized

and respected in the Indonesia government system.

The Village Law places the village as the spearhead

of development and enhances the welfare of the

community. To realize this, adequate authority and

financial resources are needed in order to be able to

manage their potential to improve the economy and

welfare of the community (Kementerian Keuangan

Republik Indonesia, 2017).

Regarding village financial governance, village

officials are required to be able to use village funds

productively and wisely (Hazliansyah, 2017). The

management of village finance as an effort to support

the implementation of village governance, is a

dynamic cycle consisting of the planning, budgeting,

implementation, administration, reporting,

accountability, guidance and supervision, reporting

and monitoring and evaluation process (Fathoni,

2016). However, management of village fund

allocations still faces several obstacles. The village

officials who manage the village budget are not yet

ready to implement three important elements in

village management, namely: financial governance,

modern governance and accountability systems

(Riris, 2017).

We know that village finance is a topic that has

been widely discussed lately. This is inseparable from

the enactment of Law No. 6 of 2014, on the other

hand, there are several problems encountered related

to village financial management. In the book "The

Smart Book of Village Funds" issued by the Ministry

of finance of the Republic of Indonesia has identified

there are two categories of problems in managing

village funds, namely constraints on disbursement of

village funds and use of village funds. One of the

recommendations to overcome this problem is

technical guidance and training of local government

officials and village officials (Direktorat Jenderal

Yuliyanto, H.

Increasing the Capacity of Village Employees through Workshop on Village Accounting Case Study: Village Employees of Babelan District Bekasi.

DOI: 10.5220/0010030900002967

In Proceedings of the 4th International Conference of Vocational Higher Education (ICVHE 2019) - Empowering Human Capital Towards Sustainable 4.0 Industry, pages 91-96

ISBN: 978-989-758-530-2; ISSN: 2184-9870

Perimbangan Keuangan Kementerian Keuangan

Republik Indonesia, 2017).

In addition, there are a number of studies that

have concluded that there needs to be an increase in

understanding and skills in village fund management

which can be summarized as Table 1

Table 1: Previous Study

Author (Year) Title Conclusion and

Recommendatio

H. R. Riyadi

Soeprapto

(2006)

The Capacity

Building For

Local

Government

Toward Good

Governance

The government

must conduct

capacity

building to

create a dynamic

complexity that

must be

managed in

order to realize

good governance

(Soeprapto,

2006)

Muhammad

Zainul Abidin

(2015)

Study of

Implementatio

n of Village

Finance to

Support Fund

Village Policy

the lack of the

existence of the

village secretary

as the main

assistant to the

village head is an

obstacle in

managing

village finances.

If the existence

and capacity of

village officials

can be increased,

it will strengthen

the realization of

the objectives of

village funds in

Law No. 6 of

2014 concerning

Villages

(Abidin, 2018).

Teguh Riyanto

(2015)

Akuntabilitas

Finansial

Dalam

Pengelolaan

Dana Desa

(ADD) di

Kantor Desa

Perangat

Selatan

Kecamatan

Marangkayu

Kabupaten

because the

village apparatus

has not been able

to achieve the

timeliness,

relevance, and

validity of the

Village Fund

Allocation

(ADD) financial

reports, the

Villa

e Head

Kutai

Kertanegara

proposes a

training program

for making

financial reports

so that staff and

treasurers are

more reliable

anto, 2015)

Retno Astuti

Dewi, Wita

Ramadhanti,

Adi Wiratno

(2016)

Faktor-Faktor

Yang

Berpengaruh

Terhadap

Kinerja

Keuangan

Pemerintah

Desa Pasca

Penerapan UU

Nomor 6

Tahun 2014

Increasing

human

resources,

outreach,

monitoring and

supervision of

village financial

management is

very important

to create a

prosperous and

independent

society (Dewi,

2016).

Badaruddin,

Erika Revida,

Ermansyah,an

d Iskandar

Muda (2017)

Village

Governance

with

Implementatio

n of Law

Number 6 of

2014 on the

Village and

Village

Administration

the capacity of

village officials

is still minimal

in the context of

the

implementation

of the Rural

Law. It is

necessary to

socialize more

massive for the

villagers

(Badaruddin,

2017).

Desti Nisa Isti,

Oong Komar,

Nunu

Heryanto

(2017)

Persepsi dan

Partisipasi

Masyarakat

Terhadap

Pemanfaatan

Dana Desa

Untuk

Pemberdayaan

Masyarakat di

Desa Kertajaya

Kecamatan

Padalarang

Kabupaten

Bandung Barat

Community

perception needs

to be improved

by providing

transparent

information

from the village

to increase

community

knowledge on

the use of village

funds for

community

empowerment

(Isti, 2017).

Based on the findings and recommendations of

several studies mentioned above, there are some

interesting things for further research. The current

study, we focus to identify the problem of village

fund management. Then find out what solutions can

ICVHE 2019 - The International Conference of Vocational Higher Education (ICVHE) “Empowering Human Capital Towards Sustainable

4.0 Industry”

overcome the problem and ensure that the solution

can effectively help resolve the problem. This study

uses villages in Babelan sub-district as the object of

study.

2 LITERATURE STUDY

2.1 Overview of Babelan Sub-district

Babelan is a sub-district in Bekasi Regency-West

Java Province of Indonesia. It has 9 villages,

including Bahagia village, Kebalen village, Babelan

Kota, Kedung Pengawas, Kedung Jaya, Buna Bakti,

Muara Bakti, and Hurip Jaya Beach. The total area of

Babelan sub-district is around 5701, 07 hectares (ha)

with a total population of 76802 people, details of the

area and population of each village area are like

Figure 1 below. As a village that has a large area,

there is a lot of potential that can be developed and

optimized through transparent and effective village

management. Moreover, supported by human

resources who have the potential to develop.

Figure 1: Education Level of Babelan District Community

(BPS Kabupaten Bekasi, 2015)

Accroding to the picture above, the population of

villages in the district of Babelan is dominated by

university graduates. With such a composition of

human resources, there is a great opportunity to

develop the potential of village communities,

especially the knowledge and skills of village

governance.

2.2 Good Governance

Often people are confused about using the terms

government and government, misuse of this term has

unfavorable consequences. The issue of public policy

should be a core problem in government, implicitly

defined as a "government" problem. As a result, there

are demands for government responsibility to solve

them. Actually, there are four interrelated sectors

between one and the other, ie: government, civil

society, private sector and media (Graham, 2003) as

Figure 2 below.

Figure 2: Interrelated Sectors of Governance

The above illustration illustrates the relative

strengths between different sectors between

countries, regions and villages. There are countries

that are dominated by military power, or dominated

by a king or political party so do villages. They

overlap because the boundaries of this organization

are permeable. In certain situations, the role of

government might not be significant but rather

multinational companies might play a dominant role.

Governance is a conceptual framework for

reforming ideology, paradigms, culture and

governance management to have high performance.

To achieve good governance there are three pillars of

good governance: accountability, transparency, and

participation must be implemented properly (Duaji,

2012);

 The principle of public accountability is a

measure that shows the level of conformity of

service delivery with the measurement of

external values or norms owned by stakeholders

with an interest in the service

 Transparency is a principle that guarantees

access or freedom for everyone to obtain

information about government administration

 Participation is the principle that everyone has

the right to be involved in decision making in

every governmental activity.

2.3 Village Financial Management

According to Law No. 6 of 2014 concerning Villages,

it is determined that villages are a legal community

unit that has territorial boundaries that are authorized

to regulate and administer government affairs,

community interests, original rights, and / or

traditional rights that are recognized and respected in

the government system. The village government is

Increasing the Capacity of Village Employees through Workshop on Village Accounting Case Study: Village Employees of Babelan District

Bekasi

the village head assisted by village officials as an

element of the village government organizer. Village

officials include all people involved in village

government affairs, including (Soleh, 2017):

 Village Head is the leader of a village in

Indonesia who has the task of carrying out village

governance, carrying out village development,

village community development, and

empowering village communities

 The village secretary is the spearhead of the

village administration which carries out its

special task of assisting the village head in the

field of administration and providing

administrative technical services to all village

officials as well as assisting the village head in

exercising the rights, authority and

responsibilities of the village government leader.

 Treasurer is an element of the village secretariat

staff in charge of financial administration affairs

to administer village finances. The treasurer has

the task of receiving, storing, depositing / paying,

administering, and taking responsibility for

village income and expenditure of village income

in the context of implementing the APBDes

According to Permendagri No 113 of 2014

village finance is all village rights and obligations that

can be valued in money and everything related to the

implementation of village rights and obligations. The

village can arrange its own finances for village needs,

village development needs, and village financial

management. Villages have the opportunity to

improve the welfare and quality of life of rural

communities, so that problems such as regional

disparity, poverty, and other socio-cultural problems

can be minimized. The village government is more

independent in managing the government and its

resources, including the management of village

finances and assets. The big role accepted by the

village is of course accompanied by great

responsibility.

The village financial management cycle includes

planning, implementation, administration, reporting

and accountability, with a period of 1 (one) fiscal

year, from January 1 to December 31. Each stage of

the village financial management process has rules

which must be understood and implemented in

accordance with the time limit that has been

determined. There are four principles in village

financial management, namely (Kemeterian

Keuangan Republik Indonesia, 2017):

‐ Transparent, the principle of openness that

allows the public to know and get access to the

widest possible information about village

finances

‐ Accountable, the realization of the obligation to

account for the management and control of

resources and the implementation of the policies

entrusted in order to achieve the stated goals.

‐ Participatory, the administration of village

government that includes village institutions and

elements of the village community.

‐ Orderly and budgetary discipline, village

financial management must refer to the rules or

guidelines that underlie it.

Village Government Regulation No. 19 of 2017

concerning priority of village funds. The

determination of the priority of village funds is

intended as a guideline and reference for the

implementation of authority, a reference for the

village government in preparing technical guidelines

for the use of village funds and a reference for the

regional government in monitoring and evaluating the

implementation of village use.

The village gives top priority to village

development with a budget owned by the village.

Village development is handed back to each village

to make the village better by also regulating village

financial management in accordance with

predetermined standards. Priority use of village funds

to finance the implementation of programs and

activities in the field of village development and

village community empowerment.

3 RESEARCH METHODOLOGY

To find village financial problems (Babelan Sub-

district) a focus group discussion was held with

village finance experts and continued with deep

interviews with village officials and sub-district

officials. Financial village workshop held to develop

knowledge and skill of village officials. Each village

sends at least 2 representatives to attend village

finance workshops. Experimental research method is

used to analyze effects of workshop activities. This

is a simple experimental research design without

involvement of a control group. The experimenter, in

order to evaluate the effectiveness of workshop

activities; administers an achievement test to the

whole class (Yb) before workshop activities. The test

is administered over the same class again to measure

Ya. The means of Yb and Ya are compared and the

difference if any is ascribed to effect of X, i.e.

workshop activities. The t test was used to determine

the effectiveness of the recommended solutions by

ICVHE 2019 - The International Conference of Vocational Higher Education (ICVHE) “Empowering Human Capital Towards Sustainable

4.0 Industry”

comparing the competencies of village staff before

and after the village financial management workshop.

4 RESULT AND DISCUSSION

4.1 Result

Based on literature studies and focus group

discussions involving village financial experts, sub-

district staff and village officials, problems were

found relating to the distribution and use of village

funds. Problems with the distribution of village funds

in the form of frequent delays in determining the

budget for village income and expenditure, changes

in regulations related to village fund management,

reports on the use of the budget do not yet exist and

frequent changes in village heads. Whereas the

problem of using village funds includes the use of

funds that are not in accordance with the priority

scale, inadequate expenditure of evidence, lack of

knowledge of village officials related to money

supply and expenditure outside the budget.

To overcome the problem of disbursement and

use of the village fund budget, it needs to do a work

of technical guidance on the village apparatus. The

technical guidance includes providing basic

accounting concepts in village fund management,

village financial management and village financial

reporting. After following technical guidance, it is

hoped that village officials can increase the

knowledge of village governance that becomes the

basis for managing village funds effectively and

efficiently.

After the participants were given a briefing about

the government accounting system, financial

management and financial reporting of village funds,

participants were given an exam to see knowledge

about village fund management. The results of the

pretest and posttest can be seen in table 2.

Table 2: Score of Pretest and Posttest of Workshop

Participant

No Name

Score

Pretes

Posttes

1 Bamban

25 25

olih Yadi 20 25

3 Abd. Kholi

15 30

4 Derim S. 30 35

5 Samlani 25 25

6 Kusnadi 35 30

7 Ju

u Julaiha 30 35

.Nur Ha

ati 35 40

9 Mawardi 25 25

10 Damin D. 20 25

11 Adi Sunanto 40 35

12 R Komalasari 50 55

13 Riach Puspita P 30 35

14 Dwi Febriani 25 40

15 S

arifudin 15 30

16 Marullah 30 35

17 Supriadi 30 45

18 M. Zakaria 35 35

19 Emun Sur

adi 40 35

asir Salasa 25 45

21 Kusnadi B 15 30

Rata-rata 28,33 34,05

Based on the above data it can be seen that an

increase in the score of the quiz score before the

workshop was 27.76 to 33.57 after the workshop.

Although the results of the value are still far from

what is expected, there has been an increase in

knowledge about managing village funds. The result

of t-test for pretest and posttest can be explained the

table 3.

Table 3: t-Test for Paired Two Sample for Means

Variable 1 Variable 2

Mean 28,33333333 34,04761905

Variance 80,83333333 61,54761905

Observations 21 21

Pearson

Correlation 0,614357586

Hypothesized

Mean Difference 0

Df 20

t Sta

3,508232077

P(T<=t) one-tail 0,001106271

t Critical one-tail 1,724718243

P(T<=t) two-tail 0,002212543

t Critical two-tail 2,085963447

Based on the results of the t-Test for Paired Two

Sample for Means, it can be concluded that there has

been a significant increase in the pretets and posttest

scores. Thus the workshop activity "Literacy of

Village Accounting ..." can contribute to the

increasing knowledge of village officials in the

Babelan sub-district of Bekasi. This is also supported

by the expressions of the participants published in

online media such as the following: "This training

provides new insights. Specifically on Permendagri

Increasing the Capacity of Village Employees through Workshop on Village Accounting Case Study: Village Employees of Babelan District

Bekasi

Number 20 of 2018 concerning Changes in Village

Financial Management. "We in the village are

preparing to welcome the village development

program in 2019, so this series of programs has really

helped us. Lots of new input and knowledge,

especially about changes in village financial

management " (Anoname, 2019].

5 CONCLUSION

The knowledge of village officials about village

financial management needs to be improved. One

way to increase the knowledge of village officials is

the technical guidance workshop. The work on

applying village accounting significantly can

improve the knowledge of village apparatus

managing village funds. Thus the workshop activities

can be duplicated in other places / regions to increase

the knowledge of village officials. To ensure the

benefits of workshop activities can be done by

looking at the skills of village officials when working

directly in the field after participating in the workshop

activities.

REFERENCES

Rahmawati, Hesti Irna., Citra Ayudiati and Surifah., 2015.

Analisis Kesiapan Desa Dalam Implementasi

Penerapan UU Nomor 6 Tahun 2014 Tentang Desa

(Studi Pada Delapan Desa di Kabupaten Sleman). The

2nd University Research Coloquium 2015, ISSN 2407-

9189.

Kementerian Republik Indonesia., 2017. Buku Saku Dana

Desa: Dana Desa Untuk Kesejahteraan Rakyat.

Hazliansyah., 2017. Sosialisasi UU Desa di Bantul Fokus

Tata Kelola Keuangan dan BUMDes, https://

http://republika.co.id/berita/dpr-ri/berita-dpr-

ri/17/03/24/onbjyl280-sosialisasi-uu-desa-di-bantul-

fokus-tata-kelola-keuangan-dan-bumdes. Diakses

terakhir pada tanggal 23 Februari 2018.

Fathoni, Amirul., 2016. Internalisasi Pengelolaan

Keuangan Desa Pasca Implementasi Undang-Undang

Nomor 6 Tahun 2014 Tentang Desa. Jurnal

“Performance” Bisnis dan Akuntansi. Volume VI, No.

1 Maret 2016.

Riris, Katharina., Debora Sanur L., dan Dewi Sendhikasari.,

2017. Model Tata Kelola Dana Desa. Pusat Penelitian

Badan Keahlian Dewan Perwakilan Rakyat Indonesia.

Direktorat Jenderal Perimbangan Keuangan Kementerian

Keuangan Republik Indonesia., 2017. Buku Pintar

Dana Desa : Dana Desa Untuk Kesejahteraan Rakyat.

Soeprapto, H. R. Riyadi., 2006. Pengembangan Kapasitas

Pemerintahan Daerah Menuju Good Governance (The

Capacity Building For Local Government Toward

Good Governance). Presented at the Workshop on

Bureaucracy Reform on June 30, 2006 in Kendari

Abidin, Muhammad Zainul., 2015. Tinjauan Atas

Pelaksanaan Keuangan Desa Dalam Mendukung

Kebijakan Dana Desa (Study of Implementation of

Village Finance to Support Fund Village Policy). Jurnal

Ekonomi & Kebijakan Publik, Vol. 6 No. 1, Juni 2015

61 – 76

Ryanto, Teguh., 2015. Akuntanbilitas Finansial Dalam

Pengelolaan Alokasi Dana Desa (ADD) Di Kantor Desa

Perangkat Selatan Kecamatan Marangkayu Kabupaten

Kutai Kertanegara. E-Journal Administrasi Negara,

Volume 3, Nomor 1, 2015 : 199 – 130

Dewi, Retno Astuti., Wita Ramadhanti., dan Adi Wiratno.,

2016. Faktor-Faktor Yag Berengaruh Terhadap Kinerja

Keuangan Pemerintah Desa Pasca Penerapan UU

Nomor 6 Tahun 2014. Jurnal Akuntansi Aktual, Vol. 3,

Nomor 4, Juni 2016, hlm. 311–327

Badaruddin., Erika Revida., Ermansyah., and Iskandar

Muda., 2017. Village Governance with

Implementation of Law Number 6 of 2014 on the

Village and Village Administration. International

Journal of Economic Research ISSN : 0972-9380

Publications Pvt. Ltd. Volume 14 . Number 17. 2017

Isti, Desti Nisa., Oong Komar., dan Nunu Heryanto., 2017

Persepsi dan Partisipasi Masyarakat Terhadap

Pemanfaatan Dana Desa Untuk Pemberdayaan

Masyarakat di Desa Kertajaya Kecamatan Padalarang

Kabupaten Bandung Barat. Jurnal Pendidikan Luar

Sekolah Volume I ,nomor 1 , April 2017

Badan Pusat Statistik Kabupaten Bekasi. Kabupaten

Bekasi., 2015. Dalam Angka (Bekasi Regency in

Figure) 2015. ISSN: 0215-4315. Badan Pusat Statistik

Kabupaten Bekasi

Graham, John., Bruce Amos., and Tim Plumptre., 2003.

Principles for Good Governance in the 21st Century.

Duaji, Noverman., 2012. Good Governance dalam

Pemerintah Daerah. MIMBAR, Vol. 28, No. 2

(Desember, 2012): 201-209

Soleh, Ahmad., Feri Susanto., dan Reka Susanti., 2017.

Persepsi Aparatur Pemerintah Desa Terhadap Dana

Desa Kecamatan Seluma Barat Kabupaten Seluma.

Jurnal Ekombis Review Vol 5 No 2 (2017)

Anoname, 2019. Vokasi UI Tingkatkan Kapasitas Aparat

Sembilan Desa.

http://news.metrotvnews.com/peristiwa/GNl2OMXk-

vokasi-ui-tingkatkan-kapasitas-aparat-sembilan-desa

ICVHE 2019 - The International Conference of Vocational Higher Education (ICVHE) “Empowering Human Capital Towards Sustainable

4.0 Industry”