Analysis of the Implementation of Village Fund Disbursement Information System by Village Financial Management Apparatus in Penajam Paser Utara Regency
Keywords:
Village Fund Submission and Disbursement Information System, Policy Implementation, Supporting Factors, Hindering Factors, Penajam Paser Utara Regency
Abstract
This research is motivated by the need for an efficient and accountable village financial management system. Its purpose is to analyze the implementation of the Village Fund Submission and Disbursement Information System and to identify its supporting and hindering factors. This study adopted a qualitative approach. Data was collected through in-depth interviews with key informants, namely the Village Heads, Village Treasurers, and Village Financial Affairs Heads from five different villages. The research data was then analyzed thematically to identify key patterns and the essence of the informants' experiences and perceptions. The research results show that the implementation of the Village Fund and Disbursement Information System has improved the efficiency, transparency, and accountability of village financial management. This was supported by systematic procedures, adequate training, and high motivation from officials. However, implementation was hindered by unstable internet network infrastructure, technical application issues, and human resource limitations.The conclusion of this study is that while the Village Fund Disbursement Information System is highly beneficial, continuous infrastructure improvement and human resource capacity development are crucial to maximize the system's potential for effective village financial governance.
References
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Nurhasanah, Sri Utami, and Jenris Mangatur Sinambela. 2022. “Digital Transformation In Human Resource Management: Challenges And Opportunities.” Brilliant International Journal Of Management And Tourism 2(3):307–17. doi: 10.55606/bijmt.v2i3.2907.
Parasuraman, A., Valarie A. Zeithaml, and Leonard L. Berry. 1988. “Servqual: A Multiple-Item Scale for Measuring Consumer Perceptions of Service Quality.” Journal of Retaiiling 64(1):12–40.
Pa?dzior, Mariusz, Jacek Le?czuk, Micha? Jarmu?, and Justyna Soko?owska-Wo?niak. 2023. “New Public Management in Administration. Efficiency of the Management Process versus Legal-Administrative Conditions.” International Journal of Legal Studies ( IJOLS ) 14(2):681–93. doi: 10.5604/01.3001.0054.3193.
Purba, Elsa Pinika Putri, Yenni Samri Juliati Nasution, and Rahmi Syahriza. 2024. “The Impact of Implementing a Rural Financial Information System, Clarity of Budget Targets and Internal Control on Accountability for Operational Performance of Village Funds in Labuan Batu Regency.” Jurnal Manajemen Bisnis 11(2):713–29. doi: 10.33096/jmb.v11i2.805.
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Putra, Gede Sanjaya Adi, I. Gusti Ngurah Sanjaya, and Cokorda Krisna Yudha. 2024. “Analisis Peran Sistem Keuangan Desa Untuk Meningkatkan Tata Kelola Pemerintahan Yang Baik Melalui Akurasi Dan Akuntabilitas Pelaporan Keuangan Pemerintah.” Jurnal Akuntansi Manado (JAIM) 6(2):550–63. doi: 10.53682/jaim.vi.10249.
Ramadan, Iqbal, Hary Priyanto, and Herwin Kurniadi. 2024. “Bulurejo-Banyuwangi Village Fund Postulate As Supporting The Effectiveness Of Empowering Pre-Prosperous Communities.” Santhet (Jurnal Sejarah Pendidikan Dan Humaniora) 8(1):1203–9. doi: 10.36526/santhet.v8i1.3973.
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Rawambaku, Regina Rambu Lika, Anthon Simon Y. Kerihi, and Siprianus G. Tefa. 2024. “Analisis Penerapan Sistem Keuangan Desa (Siskeudes) Dalam Pengelolaan Keuangan Desa Di Kecamatan Kota Soe Kabupaten Timor Tengah Selatan.” Jurnal Inovasi Ekonomi Syariah Dan Akuntansi 1(5):271–84. doi: 10.61132/jiesa.v1i5.524.
Razak, Muhammad Rais Rahmat, Sofyan B, Wahyudi Sofyan, Sandi Lubis, and Tazkia Rhamdhiny Rais. 2024. “Development of Integrated Village Fund Governance Model with Siberas Public Service Application.” Edelweiss Applied Science and Technology 8(5):2184–98. doi: 10.55214/25768484.v8i5.1969.
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Published
2025-11-30
How to Cite
Edowar Azas Saputra, Mujahid Yunus, & Abdul Samad. (2025). Analysis of the Implementation of Village Fund Disbursement Information System by Village Financial Management Apparatus in Penajam Paser Utara Regency. Jurnal Sinar Manajemen, 12(3), 148-176. https://doi.org/10.56338/jsm.v12i3.9648
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Articles
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