Evaluation of Village Financial Management in the Government of Banten Province (Case Study at Serang Regency)
2021  //  DOI: 10.17605/OSF.IO/FHX47
Rahmat Suyatna

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This research is a qualitative research which aims to evaluate village financial management in Serang Regency, Banten Province. The research subjects involved 12 (twelve) informants consisting of one high-ranking Pratama official, one administrator, four sub-district supervisory officials, one village head, one BPD head, one financial officer, one village assistant and two residents. Data were collected by means of observation, interview and document review. The interview technique was conducted in an unstructured manner using interview guidelines. The observation technique is carried out by observing the behavior of the target object directly. The evaluation model used is the context, input, process and product evaluation model. The results showed: First, in the context evaluation an overview of the organizational goals as outlined in the vision and mission, as well as the development priority scale that is in accordance with the applicable regulations is still too large for physical development, while the rest is for community empowerment. Second, in the input evaluation, information is obtained about planning procedures that are in accordance with the provisions, a transparent budget, and human resources with diverse competencies. Third, in evaluating the guidance and supervision process, policies are made for better management through the creation of an online village financial system, village financial distribution (salurdes), digitalization of reporting, non-cash fixed income payment systems, moratorium on village government register numbers. . However, there are still frauds. Fourth, in product evaluation, the authors found a lot of progress, namely an increase in village status, development of tourist villages, clean and safe village competitions, an increase in infrastructure development and community empowerment. However, from the reporting side, there was still a delay, which resulted in the delay in disbursement of the Village Fund for the next period. Thus, the authors conclude that village financial management in Serang District is not yet fully running well. This can be seen from the existence of several shortcomings, namely the practice of fraud in financial management even though there is a return to the village treasury, financial reporting is still delayed even though they have adopted the online siskeudes, there are still village heads who embezzle tax payments, a moratorium on village government register numbers. (NRPD) has not run optimally because it can still be made even if there is a change in village officials (resulting in delays in reporting).

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