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KHAIRULLAH ANSHARI
Ritsumeikan University
Social Sciences

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Indonesia’s Village Fiscal Transfers: A Fiscal Decentralisation Review KHAIRULLAH ANSHARI
Jurnal Studi Pemerintahan Vol 8, No 3 (2017): August 2017
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jgp.2017.0050.296-326

Abstract

This study intends to discuss the empirical aftermath of Indonesia’s first policy implementation of the Village Law 2014 the village fiscal transfers: the new village fund (Dana Desa) from the state with the prior fiscal transfers from the regency for the villages, focussing on allocation and expenditure action in Banjar Regency, South Kalimantan Province. The study findings show that the village fiscal transfers are dominantly allocated equally/same amount for every village and some allocated proportionally depend on the weight of village variables. Despite resulting inequality in allocation, the main considerations of the alloca- tion method are to have village fiscal sufficiency and maintain state-regency- villages relation. The high increase of expenditures is mostly in infrastructure development and remuneration for village officials. In spending, the village gov- ernment has to improve the accountability especially the punctuality of upward accountability and starts to initiate the downward accountability. Overlapping authorities between regency and village, and limitations in human resources should be solved immediately to smooth the process of decentralisation to vil- lages.
Indonesia’s Village Fiscal Transfers (Dana Desa) Policy: The Effect on Local Authority and Resident Participation Khairullah Anshari
Jurnal Studi Pemerintahan Vol 9, No 4 (2018): November 2018
Publisher : Department of Government Affairs and Administration, Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jgp.9493

Abstract

ccording to Indonesia Village Law 6/2014, village fiscal transfer policies provide exclusive funds from the national government to the Dana Desa, adding to the existing amended contribution funding from regency to village. This paper discusses how this fiscal transfer policy for rural development affects local authority transfers to villages and residents’ participation in development. By using a case study method in Banjar Regency, South Kalimantan Province with qualitative surveys in villages and interviews, this article makes a number of remarks. Firstly, the paper comments on the authority transfer from the regency to the villages in public works, agriculture, pre-school education, and community-based health services. The projects discussed are characterized as infrastructure priorities, community-based operations, and non-complex. Banjar Regency agencies have accepted this authority transfer because of budget limitations for village-level projects. The authority transfer has resulted in changes in the Regency’s character from a village-level public service provider to an adviser. Secondly, the paper discusses residents’ participation in village development. Village fiscal transfers are used mostly in village development projects, where local preferences are accommodated; accordingly, the community participates in the planning and executing of those projects. However, accountability still must be improved despite the perception of the corruption indication assumption being low.
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