Fiscal Decentralization In The Management Of Village Original Income (PADes) (Case Study: Monano Village, Molamahu Village, and Moodulio Village, Bone District, Bone Bolango Regency)

Cuanda Nusi; Juriko Abdusamad; Rustam Tohopi

doi:10.63922/ijebir.v4i04.1938

Cuanda Nusi Master of Public Administration, Postgraduate, Gorontalo State University
Juriko Abdusamad Master of Public Administration, Postgraduate, Gorontalo State University
Rustam Tohopi Master of Public Administration, Postgraduate, Gorontalo State University

DOI: https://doi.org/10.63922/ijebir.v4i04.1938

Keywords: fiscal decentralization, village original income, village financial management, village autonomy.

Abstract

This study aims to analyze how fiscal decentralization affects the management of Village Original Income (PADes). Fiscal decentralization gives greater authority to village governments to manage revenue sources independently in order to improve community welfare. This study uses a qualitative approach with a case study method in one of the villages that has actively implemented fiscal decentralization practices. Data were collected through in-depth interviews, observations, and documentation. The results of the study indicate that fiscal decentralization has a positive impact on PADes management, especially in terms of increasing community participation, budget transparency, and optimizing local potential. However, challenges such as limited capacity of village officials and low utilization of information technology are still obstacles to effective management. This study recommends the need to increase the capacity of village human resources and continuous assistance from local governments to strengthen the implementation of fiscal decentralization optimally.

References

Ministry of Home Affairs of the Republic of Indonesia. (2022). Village Financial Management Guidelines .
Maharani, AEP, & Pravasanti, YA 2024. The Influence of Village Original Income, Village Funds, and Revenue Sharing from Retribution Taxes on Village Expenditures: An Empirical Study in Villages in Delanggu District in 2018-2022 . Journal of Financial Science. (CD-ROM, 2024)
Miharja, M., Irsan, I., & Suhariyanto, D. 2024. Authority of The Village Consultational Board in The Village Government System in Indonesia (State Administrative Law Review) Pena Justisia : Media (Online). ( http://jurnal.unikal.ac.id , Accessed March 4, 2025)
Munandar, TA, & Sudrajat, I. 2020. Increasing Village Original Income through Tourism Object Management Function in Sawarna Village, Bayah District, Lebak Regency . Hermeneutics: Journal of Hermeneutics. (CD-ROM, 2020)
Oates, W.E. 1972. Fiscal Federalism. New York: Harcourt Brace Jovanovich.
Pasolong , H. (2017). Introduction to Public Administration . Yogyakarta: Student Library. Available at lessons.co.id
Patil, SA, & Yadav, R. 2024. The practical applicability and environmental impacts of decentralized domestic wastewater management . SSRN (Online) . ( https://papers.ssrn.com , Accessed March 4, 2025)
Regulation of the Minister of Home Affairs Number 20 of 2018 Concerning Village Financial Management. 2018. Jakarta
Government Regulation of the Republic of Indonesia Number 60 of 2014 concerning Village Funds Sourced from the APBN.
Bone Bolango Regent Regulation Number 09 of 2016 concerning the Organizational Structure and Work Procedures of Village Government
Robbins, S.P. (2022). Organizational Behavior (18th ed.). Pearson
Syafrudin. 2013. Accountability and Transparency of Village Government . Jakarta: Pustaka Mandiri
Simanungkalit, NM (2023). Management of Village-Owned Enterprises in Increasing Village Original Income . Jambi University Repository.
Soetomo. 2011. Community Empowerment: Building Society, Empowering People . Yogyakarta: Pustaka Pelajar.
Suhartono, B. 2020. Village Financial Governance in the Regional Autonomy Era . Jakarta: Pustaka Cendekia .
Santiso, C. (2023). Good Governance and Aid Effectiveness: The World Bank and Conditionality . Global Governance Journal.
Sopanah , Asri. (2012). Transparency Management Village Finance . Malang: UB Press
Sugiyono . 2012. Quantitative, Qualitative, and R&D Research Methods . Bandung: Alfabeta.
Supardi, EL, & Budiwitjaksono, GS 2021. Management Strategy of Village-Owned Enterprises (BUMDes) in an Effort to Increase Village Original Income in Bungurasih Village . JEMMA (Journal of Economic Management and Accounting) (CD-ROM, 2021).
Tohopi . Rustam, et al. 2020. Transparency of Village Fund Management in Lemito District, Pohuwato Regency (Online). ( http://ejurnal.ung.ac.id , Accessed June 11, 2025)