Academic journal article Academy of Accounting and Financial Studies Journal

The Influence of Village Conflict, Village Apparatus Ability, Village Facilitator Competency and Commitment of Local Government on the Success of Budget Management

Academic journal article Academy of Accounting and Financial Studies Journal

The Influence of Village Conflict, Village Apparatus Ability, Village Facilitator Competency and Commitment of Local Government on the Success of Budget Management

Article excerpt

INTRODUCTION

The amount of village budget allocation by the central government has made some villages have to do qualified professional finance management. With the existence of Law Number 6 of 2014 on Village, countless expectations come from either government or society (Mulyanto, 2015), such as a prosperous village community, a strong village government and a decent quality of village life that become the highest expectations. The progress of a village becomes a significant constructive input to the village and the region. Another expectation that cannot be ruled out is that with the help of village budgets from the government, the village can be motivated to become an independent and credible village so that it can fulfil its own needs and not solely dependent on the assistance of the government (Basirrudin, 2012) and make the budget as a stimulant (Wardoyo, 2015). The enormous expectation makes the village manage the village budget properly. It needs improvements in several aspects such as human resources, commitment of the village government to development and many more.

However, the mandate of the Act that brings new atmosphere to the village directly or indirectly will be able to cause conflict in the village. Conflict is basically always present in people's lives. According to the theory of conflict, unity in society is formed by the imposed system (Ritzer and Douglas, 2011: 154). Conflict and disintegration that occur in society is driven by the existence of similarities and differences in social interests (Setiadi and Kolip, 2011: 347). There are various forms of conflict, including gender conflicts, racial and tribal conflicts, inter-religious conflicts, intergroup conflicts, conflicts of interest, interpersonal conflicts, social inter-class conflict and state conflicts. The conflict especially in the village is most felt by the villages receiving village budget in Bali province, because in Bali there are two different village organizations namely the official village and customary village, which has now been converted into Pakraman village through Local Regulation No. 3 of 2001 on Pakraman Village. To that end, the village that is recognized as the recipient of village budget, according to Law no. 6 of 2014, is the official village. The official village is entitled to manage village budgets from the government for various activities, including infrastructure, community empowerment and economic development and so on that is related to the increase of village's original income by using the existing potential of the village. In Bali, the existence of official village and customary village run synergistically filling the shortcomings of each other. However, this is not likely to fade due to the seeds of social jealousy between the apparatus of customary village and official village. In the management of village budgets, this is a major problem because the authorities of official village and customary village are increasingly classified. For example, in Bali, village assets such as Ulayat land, traditional markets, coastal areas and the like are owned by Pakraman village (customary village) so that the official village is not entitled to manage the asset. On the other hand, official village has village budgets that must be managed to increase the village's original income and have no assets or land for the development of BUMDesa (Badan Usaha Milik Desa/Village-owned enterprises) as the spearhead of economic sustainability in the village. This problem is often experienced by every village in Bali that receives village budgets. Other conflicts occurred due to the increasing authority of village apparatus, such as the authority of village heads to utilize village assets more freely that allow the people to abuse their authority.

Regardless of any conflicts in the village related to the management of village budgets, it needs concrete actions to manage village budgets effectively, efficiently and economically. …

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