The Evaluation of Village Fund Allocation Management

Abstract

This study aims to evaluate the management of Village Fund Allocation in Wamkana Village, Namrole District, South Buru Regency. The research questions address the planning, budgeting, implementation, reporting, administration, accountability, and evaluation of the Village Fund Allocation management in Wamkana Village. This research employs a qualitative descriptive method. The research location is Wamkana Village, and the data sources used are primary and secondary data. Primary data were obtained through interviews with the Wamkana Village Government and the local community, while secondary data were obtained from village documents related to this research. The results of this study indicate that the planning for the allocation of village funds in Wamkana Village is not yet optimal. The budgeting for Wamkana village government programs has not provided an open space for the community, creating an impression of secrecy regarding the village budget draft (RAPDes). The implementation of the Wamkana village government programs has been carried out well. The financial reporting of the Wamkana village government is not yet in accordance with the Ministry of Home Affairs Regulation No. 20 of 2018 concerning village financial management, creating an impression of secrecy in financial reporting to the community. The administration of the village government still uses manual recording of transactions, which can be considered adequate. The accountability of the Wamkana village government appears to be lacking transparency. According to informants, the village government has never conducted evaluations.