Village funds are a form of attention from the government to provide opportunities to villages in order to optimize their potential. Village funds are distributed as part of the state's commitment to protecting and empowering villages to become strong, advanced, independent and democratic. Village funds are expected to be able to increase sources of income in each village which are aimed at improving community service facilities in the form of meeting basic needs, strengthening village institutions and other activities needed by village communities which are decided through the Village Development Planning Deliberation and creating village development and empowerment towards a just, affluent and prosperous [1-4].

The priority of village funds is aimed at financing the implementation of local village-scale programs and activities aimed at improving the welfare of village communities and the quality of life of the community as well as poverty alleviation. However, from the other side, village funds also raise new problems where quite a few people are worried about the management of village funds. This is because the condition of village officials is considered to still have low quality human resources, and the community is not yet critical of the management of the village income and expenditure budget so that the form of supervision carried out by the community cannot be optimal. Frequent misappropriation of village funds has a very detrimental impact on village communities and slows down village development. Therefore, in this case it is considered important to take action to prevent and ensure that village funds are used according to existing objectives and provisions [3-7].

Previous research by Yusuf et al. stated that an evaluation of village fund management in Puser Village, Tirtayasa District, Serang Regency showed that the program from the village fund budget in 2016 was more about infrastructure development. The village fund budget in 2016 was not yet transparent to the community regarding its allocation or detailed details. The management of village funds in Puser Village also does not involve the community in its management, such as in planning or implementation. The performance of Puser Village officials and village assistants is still considered unsatisfactory and they do not understand village government. In the second stage, development implementation in 2016 from the village fund budget experienced delays. The existence of village funds in Puser Village in 2016 has not been able to overcome the community's economy. Village funds in Puser Village prioritize

physical development so that in terms of non-physical development such as community empowerment, the community is still lacking in skills and abilities to progress and create new jobs. The people of Puser Village in 2016 did not know about the village fund report or its accountability and in Puser Village in 2016 there was no empowerment from the village fund budget [8,9].

Lumajang Regency is one of the areas in the southern part of East Java Province with an area area 1,790.90 km 2 consisting of 21 sub-districts, 198 villages and 7 sub-districts. Based on data from the Village Information System of the Ministry of Villages, the Lumajang Regency village fund ceiling for 2022 is budgeted at IDR 203,080,258,000.00. Meanwhile, village funds that have been channeled to the Village Cash Account amount to IDR 202,373,672,440.00. Based on this data is known there is difference amounting to IDR 706,582,800.00 which is not channeled Therefore, it is deemed necessary to re-evaluate the mechanism for managing village funds in 2022, which means it cannot be 100% realized. Based on the background above, the problem formulation in this research is "Why is the Lumajang Regency village budget for the 2022 fiscal year not fully realized?". This research aims to evaluate management of village funds in the Regency Lumajang and know the obstacles faced by the village government and what is expected can be an improvement in the sustainability of village fund management in the next fiscal year.

Literature Review

Accountability: According to Hasniati [1], accountability can be interpreted as a manifestation of the obligation of village government officials to be accountable for the management of village funds in order to achieve predetermined goals so that they are carried out efficiently, effectively and economically.

According to Mardiasmo [2] accountability is the obligation of the trust holder to provide responsibility, present, disclose and report all government activities to the party who has given the trust, namely the community [9,12].

Accountability is a form of responsibility in the form of explaining and answering all performance actions that have been carried out by individuals, organizations and leaders to parties who have the right and authority to ask for information regarding accountability both technically and administratively. Based on the concepts of several experts, both central, regional and village governments must understand the scope of their respective accountability in accordance with the main tasks carried out, because the accountability requested includes successes and failures in the implementation of the agency concerned [10-14].

Transparency

Transparency is the most important means of assessing village government performance and is considered a key condition for the implementation of other accountability principles, even transparency is considered a goal. According to Syah transparency is openness carried out by the government in implementing policies and government governance. The principle of transparency has a positive effect on society if the village government does this. Information that is published or reported to the public results in the level of trust in the village government increasing. According to Maani [3] transparency has three aspects, namely (1) related to the availability of information, (2) clarity of each role in the institution, (3) systemic information guarantee [1,4,13].

Village Fund Management

Village financial management based on the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018 concerning Village Financial Management is managed based on the principles of transparency, accountability, participation and is carried out in an orderly and budgetary manner. Based on Government Regulation of the Republic of Indonesia Number 37 of 2023 concerning Management of Transfers to Regions, Village Funds are part of Transfers to Regions which are intended for villages with the aim of supporting funding for government administration, development implementation, community empowerment and society. Distribution of Transfers to Regions to Village Funds is carried out through a transfer mechanism from State General Cash Account to Village General Cash Account and transfer from Village General Cash Account to the Village cash account at the same time. The use of Village Funds is prioritized to fund community development and empowerment [11,12].

Based on the Regulation of the Minister of Finance of the Republic of Indonesia Number 98 of the Year 2023 concerning Amendments to Minister of Finance Regulation Number:201/PMK.07/2022 concerning Village Fund Management concerning Village Fund Management that the Distribution of Village Funds for non-BLT Villages in article 17 paragraph (4) letter a is carried out in 3 (three) stages namely stage I is 40% of the Village Fund ceiling for non-BLT Villages for each Village and is carried out no sooner than January and no later than June, stage II is 40% of the Village Fund ceiling for non-BLT Villages for each Village and is carried out no sooner than March and no later than in August and stage III is 20% of the Village Fund ceiling for non- direct cash assistance Villages for each Village and will be carried out no later than June [14].

Research conducted by the author uses case study qualitative research method. This research will focus on an in-depth analysis of the accountability of village fund management in Lumajang Regency in 2022 with case studies of villages that do not receive one hundred percent distribution of village funds, namely Krai Village and Sumberanyar Village.

The data source was obtained from primary data, namely through interviews with informants. The informants in this research include several parties related to the distribution and management of village funds, including the Village Government Development Division at the Community and Village Empowerment Service and Village Apparatus in Krai and Sumberanyar Villages, Lumajang Regency. Secondary data was obtained from the Community and Village Empowerment Service regarding the recap of village fund distribution for the 2022 fiscal year. In accordance with the method used in this research, namely a qualitative method with a case study approach, all answers from informants to the questions given and the results of observations will be analyzed and studied in detail. 

Accountability in village fund management is the willingness of village fund managers to accept responsibility for what is assigned to them efficiently, effectively, fairly, and implemented transparently by involving the community. Based on the Report on the Realization of Distribution of Village General Cash Account to the Village cash account in Lumajang Regency in 2022, from a total of 198 villages in Lumajang Regency, it is known that there are two villages that have not received distribution for the second and third stages, namely Krai Village, Yosowilangun District and Sumberanyar Village, Rowokangkung District.

Krai Village which received a village fund ceiling of IDR 996,966,000.00, only received village fund distribution of IDR 538,646,400.00 or an achievement of 54.03% of the total ceiling that should have been received. The remaining IDR358,419,600.00 cannot be distributed. Based on information from the Village Government Division of the Lumajang Regency Community and Village Empowerment Service and Krai Village officials, this is due to problematic management of village funds in 2021, where the management of village funds cannot be fully accounted for. This is because there is management of village funds by the Krai Village Head. The Village Head holds part of the village funds to be managed by him while the other part remains managed by the treasurer. However, the Village Head cannot be accountable for the funds he manages. Where using village funds in 2021 is for personal interests so that it cannot be fully accounted for according to the provisions.

In this case, the Head of Krai Village, Yosowilangun District, Lumajang Regency, has been named by the local District Prosecutor's Office as a suspect in corruption in village funds worth IDR 178 million which were used for personal interests. The suspect's actions have enriched himself or other people which is detrimental to state finances or the state economy and is subject to article 2 and article 3 of Republic of Indonesia Law number 31 of 1999 concerning the eradication of criminal corruption which has been amended by Law number 20 of 2021.

Simultaneously with the case that occurred in Krai Village, Sumberanyar Village, Rowokangkung District also experienced a similar thing where from the 2022 village fund ceiling which was obtained amounting to IDR 969,072,000.00, only IDR 426,508,800.00 could be disbursed in the first stage or with an achievement of 44,000.00. 01% of the total ceiling that should be obtained. The remainingIDR 343,163,200.00 cannot be disbursed for the second and third stages. Based on information from the Village Government sector, Community Empowerment Service and Sumberanyar village officials, this is caused by the same case as Krai Village, where village funds in 2021 cannot be fully accounted for.

The Village Head asks that most of the village funds be managed by him while a small part is managed by the treasurer. So, every time there is a development activity from the program, the technical implementer must report and request funds from the village head. As a result, all realization work is hampered. However, the Village Head cannot be accountable for the funds he manages. For his actions, the Head of Sumberanyar Village is threatened with primary article Article 2 paragraph 1 and subsidiary article 2 Jo 18 paragraph 1 Republic of Indonesia Law number 31 of 1999 as amended and supplemented by Republic of Indonesia Law number 20 of 2021 concerning the eradication of criminal acts of corruption Jo Article 64 paragraph 1 of the Criminal Code

In terms of transparency of the Village Fund Realization Report, the Krai Village Government has published it to the community via a banner displayed in the village hall which informs the Village Revenue and Expenditure Budget Realization Report which includes the use of village funds. Meanwhile, the Sumberanyar Village Government has not yet published its Village Fund Realization Report through any media.

As a form of imposition of sanctions for violators of village fund management provisions, these can be in the form of administrative and criminal sanctions. The government can impose administrative sanctions through postponing the disbursement of village funds or cutting village funds. The imposition of sanctions on the Village Head, in the form of a delay in disbursement of funds, can be imposed if the Village Head does not submit Village Regulations regarding Village Revenue and Expenditure Budget, does not submit a report on the realization of the use of Village Funds in the previous stage, and there is a proposal from the regional functional supervision apparatus. Meanwhile, sanctions in the form of cuts in the disbursement of village funds can be imposed if there are more than 30% remaining Village Funds for two consecutive years, and based on the explanation and examination results, deviations in the form of unreasonable the difference between the realization of budget revenues and expenditures are found. The imposition of criminal sanctions on parties who try to misuse village funds in several areas has begun with the imposition of criminal sentences on Village Heads who misuse village funds.

With the allocation of village funds by the government, it is necessary to strengthen institutional capacity and human resources, both village government officials, the community and village assistance personnel as well as improving transparency, accountability and supervision in village financial management. In monitoring village funds, so that village fund management becomes more accountable, a monitoring mechanism is needed that involves all parties. Supervision by village communities will be very effective if the management of village funds, especially in the implementation of activities, always involves village communities directly. Apart from that, the Regional Inspectorate has the task of assisting the Regent in supervising the administration of regional government and supervising the management of village funds. The Inspectorate is responsible for overseeing the government and village development process so that it remains within the scope of correct regulations.

Forms of public awareness regarding the need for village community concern in building transparency, accountability and supervision need to be increased, especially by agencies that have the authority to develop village finances. The Village Consultative Body has wider involvement because based on its authority, the Village Consultative Body can carry out supervision starting from the planning process, implementation to accountability. Village Consultative Body is an institution that will discuss and agree on draft village regulations regarding Village Revenue and Expenditure Budget with the village head. The Village Consultative Body supervises the performance of the village head and evaluates information reports on the implementation of village government. Meanwhile, supervision which is repressive in nature, is carried out by the Government Internal Supervisory Apparatus, both the Inspectorate and the Financial and Development Supervisory Agency, the Financial Audit Agency, and even the Corruption Eradication Commission must also supervise the management of village funds. Support from various parties will be the key to success in realizing transparent and accountable village fund management.

Village fund management in Lumajang Regency in 2022 cannot yet be said to be fully accountable and transparent. This is because of the 198 villages in Lumajang Regency there are two villages whose village fund management is problematic in 2021 so they cannot be fully accounted for. This is why village funds for 2022 cannot be distributed in the second and third stages. From both villages it was discovered that the cause was the same problem, namely the management of village funds by the Village Head who could not be accounted for in the previous year. Abuse of authority by the Village Head in the form of misappropriation of village funds which often occurs has a very detrimental impact on village communities and slows down village development.

In the management of village funds in Lumajang Regency there are still things that need to be improved. Apart from accountability, the publication of the village fund budget is still not optimal, the Sumberanyar Village Government has not published reporting on the performance and realization of the village fund budget to the community through information boards or social media owned by the village, so it needs to be improved, such as always reporting the realization of the village fund budget to the community through various forms. delivery, such as information boards, banners, social media and village websites which must be managed as a form of budget publication.

With the allocation of village funds by the government, it is necessary to strengthen institutional capacity and human resources, both village government officials, the community and village assistance personnel as well as improving transparency, accountability and supervision in village financial management. In monitoring village funds, so that village fund management becomes more accountable, a monitoring mechanism is needed that involves all parties.

Forms of public awareness regarding the need for village community concern in building transparency, accountability and supervision also need to be increased, especially by agencies that have the authority to develop village finances. The Regional Inspectorate also has the task of assisting the Regent in supervising the administration of regional government and supervising the management of village funds. The Inspectorate is responsible for overseeing the government and village development process so that it remains within the scope of correct regulations. Meanwhile, supervision which is repressive in nature, is carried out by the Government Internal Supervisory Apparatus, both the Inspectorate and the Financial and Development Supervisory Agency, the Financial Audit Agency, and even the Corruption Eradication Commission must also supervise the management of village funds.

Support from various parties will be the key to success in managing village funds. Hopefully what the village community hopes for, in the form of transparent and accountable financial management, can soon be realized.

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