Training program on enhancing village fund allocation management in Tiwingan Lama, South Kalimantan

Abstract

This community service aims to: 1) examine the ongoing Village Fund Allocation (ADD) management process; 2) analyze ADD management based on Banjar Regent Regulation No. 24 of 2020; and 3) identify obstacles in managing ADD in Tiwingan Lama Village, Aranio District, Banjar Regency. The service targeted all village officials in collaboration with the Wira Desa Program, supported by STIE Pancasetia students and formalized through an MoU with the village head. Activities included counseling and training on the Minister of Home Affairs Regulation regarding Village Financial Management, delivered both offline and online through presentations, videos, discussions, and interactive sessions. The existing ADD management faces various issues, such as a lack of innovation in planning, minimal community empowerment, weak supervision, delayed reporting, and low accountability transparency. These problems stem from limited education levels, lack of community participation, insufficient supervision, and inadequate capacity of village officials in managing and reporting financial activities. In accordance with Banjar Regent Regulation No. 24 of 2020, ADD management should follow a structured process: participatory planning through Musrenbang Desa, accountable implementation via the Village Budget, multi-level government supervision, and staged reporting and accountability procedures. However, Tiwingan Lama Village still encounters challenges including delayed report submission, poor understanding of procedures by village officials, and the suboptimal role of the Sub-district Assistance Team. These obstacles hinder the effectiveness and transparency of ADD utilization