Analysis of Transparency and Effectiveness of Village Fund Management: a Case Study in Kubucolia Village, Berastagi

Abstract

This study aims to analyze the level of transparency and effectiveness in the management of village funds in Kubucolia Village, Berastagi District. Village funds serve as a crucial instrument to support rural development and community empowerment. However, the effectiveness of their utilization largely depends on how transparently and accountably the funds are managed. This research employs a qualitative approach using a case study method. Data collection techniques include in-depth interviews with village officials, direct observation of fund management processes, and documentation of financial reports. The findings indicate that although efforts have been made to implement transparency principles through public reporting and village deliberations, there are still obstacles in information dissemination to the community and in the financial management competencies of village officials. Furthermore, the effectiveness of village fund utilization has not been fully achieved, as several programs do not align with the actual priorities of the community. This study recommends enhancing the capacity of village officials, strengthening community involvement in oversight, and utilizing information technology to support data transparency.