Effectiveness of Village Fund Utilization in Village Community Empowerment in Tondowolio Village, Tanggetada District, Kolaka Regency

This study aims to determine the effectiveness of the use of village funds in empowering rural communities in Tondowolio Village, Tanggetada District, Kolaka Regency. This study uses a descriptive method using qualitative data types, data collection is carried out through observation, interviews, and documentation, data analysis is carried out by collecting all information, reducing data, data validity and drawing conclusions. The results of the research analysis show that the use of Village Funds for community empowerment is in accordance with its designation but is not yet maximized. It can be seen from the indicators in measuring effectiveness, namely the understanding of the program where the community's understanding is still minimal about village funds. The target of village funds is in accordance with the RKPDes which has been prepared by the village government and village communities, the timeliness is still not optimal because the implementation of village funds is adjusted to the disbursement of village funds. The achievement of the goals has not been fully achieved because the empowerment program is still limited to meeting needs and providing convenience for the community but there is no new economy created that provides a source of income for rural communities. As well as real changes, the existence of this village fund provides a good change for the village community and the village government.


INTRODUCTION
The enactment of Law No. 6 of 2014 concerning villages has opened up opportunities for villages to become independent and autonomous (Handayani et al., 2018;Jacqueline et al., 2017;Salim et al., 2017;Vel & Bedner, 2015). The village autonomy in question is the autonomy of the village government in managing village finances. One of the programs provided by the current government is the provision of village funds with a proportion of 90:10. The purpose of providing village funds is to fund governance, implementation of development, and empowerment of rural communities and as a form of government effort to improve economic development in Indonesia (Andoko, 2020;Chollisni et al., 2022;Kania et al., 2021;Nugroho et al., 2016).
One of the development priorities in the Nawacita concept is to build Indonesia from the periphery by strengthening rural areas within a unitary state. Therefore, the issuance of Law No. 6 of 2014 concerning Villages which aims to create an independent village and optimally empower village communities based on the potential of the village concerned and the provisions governing the source of village funds to carry out development, namely Government Regulation No. 60 of 2014 concerning Funds. Villages and Government Regulation Number 43 of 2014 concerning Implementing Regulations of Law Number 6 of 2014 concerning Villages (Azlina & Hasan, 2017;Chomariyah et al., 2016;Temenggung, 2016).
Based on Law Number 6 of 2014 concerning Villages, Village Funds are managed in an orderly, efficient, economical, effective, transparent and responsible manner by paying attention to a sense of justice and compliance and prioritizing the interests of the community. Minister of Finance Regulation Number 247 of 2015 article 25 concerning the Use of Village Funds is prioritized to finance development and community empowerment whose implementation is prioritized by self-management using local resources/raw materials, and is sought to absorb more labor from local village communities. With the village funds, the village government is required to manage village funds effectively and accountably. The effectiveness in question is the target that has been achieved by the village government in the utilization of village funds (Ahlborg & Sjöstedt, 2015;Chomariyah et al., 2016;Derks & Romijn, 2019;Sara et al., 2020) To empower the community and optimize existing resources, both resources originating from within the village and from outside, the village government can use village funds as a source of funds that will be used to finance village development programs. Village funds have the meaning that the village has the authority to regulate and manage its household in accordance with the original and given authority, regarding matters relating to the role of the village government as a public service provider in the village and as a companion in the planning and implementation process of regional development involving the community at the village level. village (Damayanti & Syarifuddin, 2020;Pudzis et al., 2016;Saleh, 2016;Udjianto et al., 2021) Tondowolio Village is one of the villages in the Tanggetada District, Kolaka Regency which has received village funds from the State Revenue and Expenditure Budget (APBN). Tondowolio Village received a village fund budget in accordance with the Details of the Village Fund in Presidential Regulation Number 78 of 2019 concerning Details of the 2020 State Budget. Based on the results of the researchers' initial observations, the percentage of village funds received by Tondowolio Village in 2019 was Rp.780.423.030, in 2020 amounting to Rp.775.666.000 andin 2021 Rp. 794,338,000. Fund management is adjusted to community needs and program priorities that have been set by the Tondowolio Village government based on Village Regulation No. 9 of 2019 concerning APBDes, especially in community empowerment activities through the village fund budget as much as 15.4% including financing for marine and fisheries, agriculture and animal husbandry, capacity building of government officials, cooperatives, micro, small and medium enterprises (MSMEs) as well as in the field of investment support. The following is the proportion of the use of village funds in empowering rural communities in Tondowolio Village in 2019-2021: Based on the data above, the proportion of the use of village funds in the field of community empowerment has fluctuated, this is shown in 2020 the village fund budget for village community empowerment has decreased by 65% this is due to the effects of the COVID-19 pandemic where village funds are more focused on financing disaster management, emergencies. and urge the village. However, in 2021 the village fund budget for village community empowerment experienced a fairly high increase of 176.9 million.
The management of village funds in Tondowolio Village in the field of empowerment still has several problems. The problem found is that the village government's ability to empower the community is considered not optimal. This is because at the discussion stage of the plan for the use of village funds, only certain people are presented while the results of the discussion of the plan for the use of village funds are not informed to the public in general, so this has implications for community participation which tends to be apathetic and also public understanding of community empowerment programs. is still a form of village government assistance that is given routinely every year, it does not continue to be more concrete efforts to create new economic activities that provide a source of income for rural communities, while Law number 6 of 2014 concerning villages describes community empowerment as a complete use of funds. Villages make village communities not as mere objects, but also become subjects of development to improve the quality and welfare of independent communities. Based on the above phenomenon, researchers are interested in raising this issue into scientific research with the title "Effectiveness of Village Fund Utilization in Village Community Empowerment in Tondowolio Village, Tanggetada District, Kolaka Regency".

METHODS
This type of research is a qualitative descriptive research that focuses on the existing problems, and describes the facts about the problems being investigated as they are, making it easier for researchers to obtain objective data to find out and understand the effectiveness of using village funds in empowering rural communities in Tondowolio Village. , Tanggetada District, Kolaka Regency.
The research was conducted in Tondowolio Village, Tanggetada District, Kolaka Regency, to collect data and recheck the empowerment of existing village communities. Time The research was carried out approximately 1 (one) month, in order to obtain more accurate information. The data sources of this study consist of primary and secondary data obtained from observations, interviews, and related documentation studies. And for the determination of informants, purposive techniques are used, namely those who are considered to have

Jurnal Ilmiah Ilmu Administrasi Publik: Jurnal Pemikiran dan Penelitian Administrasi Publik
Volume 12 Number 2 , July-December 2022. Page 575 -586 competence in relation to related parties in the Tondowolio Village government who have a role in managing village funds, (Moleong, 2002). The informants in this study consisted of elements of the village government, elements of community empowerment, and community elements.
Furthermore, for data analysis using the data analysis technique proposed by (Mile and Hubberman 1984) in Sugiyono (2016) which is called the interactive model, which consists of data reduction (data reduction), data presentation (data display), and conclusions, drawing / verification (conclusion, drawing/verification).

RESULTS AND DISCUSSION
As previously stated, this study discusses the effectiveness of the use of Village Funds in Village Community Empowerment in Tondowolio Village, Tanggetada District, Kolaka Regency for the 2019-2021 Budget Year. This can be seen from aspects that include understanding the program, being right on target, on time, achieving goals, real changes after the program of community empowerment activities. Utilization of village funds in Tondowolio Village in the implementation of community empowerment can be seen from various activities carried out with plans that have been agreed in the musrembang and the realization or results of the development, both physical and non-physical development which includes infrastructure and community empowerment.

Program Understanding
Based on the findings in the field, that the community's understanding of empowerment is still limited to assistance so that the role of the village government in terms of the government bureaucracy must be able to build community participation and direct community participation so that public understanding of the village fund program, especially in empowerment, is more conveyed. The first step in implementing a program for implementing physical and nonphysical development. Development planning and empowerment of rural communities using village funds must be based on environmental conditions and existing potentials and in accordance with community needs.
The initial step in implementing a development requires a careful planning using village funds that must be in accordance with environmental conditions and the potential that exists in fulfilling what the village community needs.
Permendes PDTT Number 17 of 2019 concerning Village Development Guidelines states that in the preparation of development planning it must be long-term including the Village Medium-Term Development Plan (RPJMDes) for a period of 6 (six) years as a form of village development planning that has met the expected goals. Its operational implementation is described in the annual work plan established in the Village Government Work Plan (RKPDes). In the process of preparing the Village Fund planning program, it was preceded by a deliberation between the hamlet heads and then continued with the Village Development Planning Deliberation (Musrembangdes) involving elements of the village government, including the BPD, LPM, and community elements, including community leaders, religious leaders and youth leaders. The planning process is carried out by capturing the aspirations and needs of the community through village deliberations.
Then in the implementation of the village fund budget on village community empowerment, it is important to implement good synergy between the community and the village government in order to achieve the goals of community empowerment in Tondowolio Village itself. So the benchmark in community empowerment on the village fund budget is transparency. Transparency means the disclosure of information from the village government to the community in order to know the entire process of activities that will take place. This openness facilitates social control from the people of Tondowolio Village.
The general description of the recapitulation of the Village Government Work Plan (RKPDes) in Tondowolio Village in 2019-2021 is as follows: 1) In 2019 the community empowerment program has 5 types of activities proposed and mostly budgeted for increasing food crop production in the form of production equipment, management and milling with a proposed village fund budget of 60% of the total village fund budget plan to be used in community empowerment. which is Rp. 157,435,030. 2) In 2020, the budget has decreased with the total proposed village fund budget of Rp. 54,500,000 with 5 types of activities, namely fishery assistance, capacity building for village officials, counseling and strengthening for persons with disabilities, MSME development and small industry development.
3) In 2021 the village fund budget plan in the field of community empowerment has increased both from the activities and the village fund budget plan, with a total proposed budget of Rp. 179,900,000. One type of activity that is of concern and concentration to the village government is fishery assistance for fishermen, amounting to 30% of the total proposed village fund budget in the field of community empowerment.
Based on the description above, it can be concluded that the preparation of the village fund budget changes every year. This change occurs by looking at the list of community empowerment proposals from the last 3 years that have fluctuated, meaning that the funds are adjusted to the needs of the community.
Right on target One of the indicators in measuring effectiveness is right on target, namely how the program is designed by the manager for the target group or how? Based on the table above, it can be seen that the realization of the use of village funds in the field of community empowerment, all of the Village Government Work Plans were realized, there was even a change in the budget use plan in 2020, namely the addition of activities consisting of fertilizer assistance for farmers and farmers as well as the procurement of sewing machines and sewing machine training for the community. Based on the table above, the realization of the use of village funds for community empowerment in 2021, all of the Village Government Work Plans have been realized. Realization of the use of village fund budgets in community empowerment, it can be seen that its activities are more focused on providing community assistance.

Tabel 3 Details of Realization of the Use of Village Funds in the Community
Based on the results of the interviews above, it can be concluded that in general the implementation of community empowerment in Tondowolio Village has been realized based on program proposals planned in the work plan of the Tondowolio Village government. The implementation of its activities provides benefits to the community, but the level of family welfare in Tondowolio Village based on data from the Prodeskel Binapemdes in 2019 the number of underprivileged families is 188 families, prosperous family 1 is 113 and prosperous family 2 is 4 families, in 2020 the number of underprivileged families is 190 families. , prosperous family 1 is 122 and prosperous family 2 is 8 families, and in 2021 the number of underprivileged families is 193 families, prosperous family 1 is 110 and prosperous family 2 is 6 families.

On time
Indicators to measure how the use of village funds in community empowerment can run effectively, one of which is the accuracy of timing used appropriately which can affect the level of effectiveness of a program or activity in achieving goals. Permendes PDTT No. 17 of 2019 concerning Village Development Guidelines states that in the preparation of long-term development plans, it is contained in the planning document, namely the Village Medium Development Plan (RPJMDes) for a period of 6 (six) years. And in its operational implementation, it is contained in the Village Government Work Plan (RKPDes) document for a period of 1 (one) year which is an elaboration of the RPJMDes as a form of the village government's annual work plan. Therefore, regarding the timing of the implementation of the community empowerment program in Tondowolio Village.
Based on the results of the study, it can be concluded that the village fund program that has been established, either a development program or community empowerment in its implementation, is determined based on the process of disbursing the village fund budget and the accountability report of the Tondowolio Village government.

Goal Achieved
Achieving goals is one indicator to measure effectiveness by knowing whether the objectives of the establishment of the program have been achieved or not. Empowerment of rural communities has a goal that refers to the conditions or results to be achieved from a social change, namely empowered people, who have power or have the knowledge and ability to meet their physical, economic and social needs such as self-confidence, being able to express aspirations, have a livelihood, participate in social activities and are independent in carrying out their life tasks. Therefore, village community empowerment needs to be developed in order to develop the potential of the community in Tondowolio Village. Therefore, it is necessary to know the benefits of the village fund budget distributed to the people of Tondowolio Village in empowering village communities to achieve their goals.
Based on the results of the study, it can be concluded that the use of funds in community empowerment in Tondowolio Village has not been fully achieved, it can be seen that the empowerment program carried out by the Tondowolio village government is still limited to meeting needs and providing convenience for the community in doing their work, but there has not been a new economic activity created. provide a source of income for rural communities.

Real Change
In this study, the researcher also focuses on the real changes resulting from the utilization of this village fund, the change in question is knowing how the real changes form before and after the community empowerment program. So that it can be measured through how the program provides an effect or the impact of real changes and the benefits provided for the people of Tondowolio Village.
Based on the results of the study, it can be concluded that the Tondowolio village government has used and utilized village funds to carry out village community empowerment activities programs in terms of improving the welfare of farmers and fishermen, improving the performance of village officials, developing MSMEs.
Moving on from the description above, the researcher can analyze scientifically about how the effectiveness of the use of village funds in empowering rural communities in Tondowolio Village, Tanggetada District, Kolaka Regency is to find out, the researcher refers to the opinion of Sutrisno (2007: 125-126) which explains that to measure the effectiveness of a program by taking into account several indicators consisting of understanding the program, being on target, on time, achieving goals and real changes before and after the program. In addition, Permendes PDTT Number 6 of 2020 concerning Priorities for the Use of Village Funds which emphasizes that empowerment of rural communities is an effort to develop independence and community welfare by increasing knowledge, attitudes, skills, behavior, abilities, awareness and utilizing resources through the establishment of policies, programs, activities. and assistance in accordance with the essence of the problem and the priority needs of the village community. Then the researcher connects with the results of research in the field that the effectiveness of the use of village funds in community empowerment has not been effective.
Community empowerment on the effectiveness of using village funds in Tondowolio Village needs to pay attention to how the community and village government understand about this village fund program as well as community involvement in the process of preparing the planned fund budget. Based on the results of the research that the community's understanding of village funds distributed in community empowerment is still lacking, this is due to the socialization carried out by the village government is not comprehensive and the process of preparing the village fund budget that discusses the RPJMDes and RKPDes only involves people who are the target targets of the fund program. village. This is not relevant to the opinion of Dahama and Bhatnagar in Mardikanto (2010) which explains that one of the principles of empowerment will only be effective if it is able to mobilize community participation to always work together in implementing the empowerment program that has been designed.
In addition, in community empowerment for the use of village funds, it is necessary to account for the realization of the program from the planned village funds by taking into account the suitability of the design with the program targets that have been set as well as the results of the realization of the implementation of the community empowerment program and the timeliness that has been planned in the RKPDes document. Based on the results of research conducted in the field that the realization of the community empowerment program has been carried out well, the target of this community empowerment program is focused on the potential of rural communities, namely in the agricultural, fishery, livestock, fish farmers, in addition to developing rural community SMEs, developing BUMDes, and procurement small village industry which is managed directly by the community. This is in accordance with Permendes PDTT Number 17 of 2019 concerning Village Community Development and Empowerment, which explains that village empowerment is carried out by the village in accordance with the authority of origin rights and local authority on a village scale. However, the timeliness in the realization of the empowerment program cannot be carried out according to the planned plan because the receipt of village funds received by Tondowolio Village sourced from the APBN is not comprehensive and is divided into three stages, while the acceptance process is based on the accountability report of the Tondowolio village government.

Jurnal Ilmiah Ilmu Administrasi Publik: Jurnal Pemikiran dan Penelitian Administrasi Publik
Volume 12 Number 2 , July-December 2022. Page 575 -586 Utilization of village funds is benefited to finance village development programs and village community empowerment. Permendes PDTT Number 6 of 2020 explains that the purpose of village funds is to improve the quality of human life, improve the welfare of rural communities and reduce poverty, improve public services at the village level and increase village original income. Based on the results of research conducted in the field that village funds channeled directly to the community through empowerment programs have not fully achieved the set goals, this is due to the implementation stage, training activities and the provision of facilities in the form of tools that have been planned for use by the community not running properly even though assistance has been distributed but activities are not sustainable because there is no innovation from the community that creates a new economy. As explained by Fahruddin (2011) efforts to empower the community there are 3 things that must be taken, one of which is Empowering, namely increasing capacity by strengthening the potential or power of the community, this strengthening with concrete steps such as providing various inputs and opening access to various opportunities that can make the community more empowered.

CONCLUSION
The effectiveness of the use of village funds in the field of village community empowerment from 2019 to 2021 is assessed based on research results showing that the effectiveness is not optimal, this is seen from the program understanding indicators, the community still does not fully understand the village fund program. In addition, the timeliness in the implementation of the distribution of village funds to the community is still not maximized due to delays in the disbursement of village funds which causes the implementation of the empowerment program not to be timely. Indicators of achieving the goals of the fund program in community empowerment have not been fully achieved, because the program implemented is still limited to meeting needs and providing convenience for the community in doing their work, but new economic activities have not yet been created that provide a source of income for the community.