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The influence of village conflict, village apparatus ability, village facilitator

competency and commitment of local government on the success of budget
management

Article in Academy of Accounting and Financial Studies Journal · February 2018

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Academy of Accounting and Financial Studies Journal Volume 22, Number 1, 2018

THE INFLUENCE OF VILLAGE CONFLICT, VILLAGE

APPARATUS ABILITY, VILLAGE FACILITATOR
COMPETENCY AND COMMITMENT OF LOCAL
GOVERNMENT ON THE SUCCESS OF BUDGET
MANAGEMENT
AT Atmadja, Universitas Pendidikan Ganesha
KAK Saputra, Universitas Warmadewa
MK Koswara, INATA Education and Training Centre
ABSTRACT

This study aimed to examine the effect of village conflict, village apparatus ability, village
facilitator competence and local government to the success of village budget management. There were 87
samples in the research calculated using random sampling and Sloving formula. Validity, reliability,
classical assumption and multiple regression tests were used for data analysis. The results showed that
village conflict and local government commitment has no significant effect on the success of village
budget management, while village apparatus ability and village facilitator competence significantly
influence the success of village budget management.

Keywords: Village Conflict, Village Apparatus, Village Facilitator, Village Budget.

INTRODUCTION

The amount of village budget allocation by the central government has made some
villages have to do qualified professional finance management. With the existence of Law
Number 6 of 2014 on Village, countless expectations come from either government or society
(Mulyanto, 2015), such as a prosperous village community, a strong village government and a
decent quality of village life that become the highest expectations. The progress of a village
becomes a significant constructive input to the village and the region. Another expectation that
cannot be ruled out is that with the help of village budgets from the government, the village can
be motivated to become an independent and credible village so that it can fulfil its own needs
and not solely dependent on the assistance of the government (Basirrudin, 2012) and make the
budget as a stimulant (Wardoyo, 2015). The enormous expectation makes the village manage the
village budget properly. It needs improvements in several aspects such as human resources,
commitment of the village government to development and many more.
However, the mandate of the Act that brings new atmosphere to the village directly or
indirectly will be able to cause conflict in the village. Conflict is basically always present in
people's lives. According to the theory of conflict, unity in society is formed by the imposed
system (Ritzer and Douglas, 2011: 154). Conflict and disintegration that occur in society is
driven by the existence of similarities and differences in social interests (Setiadi and Kolip, 2011:
347). There are various forms of conflict, including gender conflicts, racial and tribal conflicts,
inter-religious conflicts, intergroup conflicts, conflicts of interest, interpersonal conflicts, social
inter-class conflict and state conflicts. The conflict especially in the village is most felt by the

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villages receiving village budget in Bali province, because in Bali there are two different village
organizations namely the official village and customary village, which has now been converted
into Pakraman village through Local Regulation No. 3 of 2001 on Pakraman Village. To that
end, the village that is recognized as the recipient of village budget, according to Law no. 6 of
2014, is the official village. The official village is entitled to manage village budgets from the
government for various activities, including infrastructure, community empowerment and
economic development and so on that is related to the increase of village's original income by
using the existing potential of the village. In Bali, the existence of official village and customary
village run synergistically filling the shortcomings of each other. However, this is not likely to
fade due to the seeds of social jealousy between the apparatus of customary village and official
village. In the management of village budgets, this is a major problem because the authorities of
official village and customary village are increasingly classified. For example, in Bali, village
assets such as Ulayat land, traditional markets, coastal areas and the like are owned by
Pakraman village (customary village) so that the official village is not entitled to manage the
asset. On the other hand, official village has village budgets that must be managed to increase the
village's original income and have no assets or land for the development of BUMDesa (Badan
Usaha Milik Desa/Village-owned enterprises) as the spearhead of economic sustainability in the
village. This problem is often experienced by every village in Bali that receives village budgets.
Other conflicts occurred due to the increasing authority of village apparatus, such as the
authority of village heads to utilize village assets more freely that allow the people to abuse their
authority.
Regardless of any conflicts in the village related to the management of village budgets, it
needs concrete actions to manage village budgets effectively, efficiently and economically.
Therefore, all forms of change in the village ranging from human resources, adequate
information systems, as well as synergy between village institutions need to be addressed. The
village apparatus ability is very important for the success of village budget management. Ability
in all areas for the village apparatus strongly supports the government's goal of making the
village an independent village. Village apparatus is a part of Village Government element that
consists of the Village Secretary and other Village Apparatus under the leadership of Village
Head. Currently, in Bali most of the villages are constrained by the village apparatus ability
related to financial competence, management and other capabilities that are lacking, especially in
the preparation of APBDesa, financial management and accounting reporting to supervision.
These problems have been addressed by the central and local governments by conducting
training related to management, accounting and information systems and advice for recruitment
of new competent employees in the village. The control of this issue has also been addressed by
the central and local government by conducting village assistance in each village or district. In
the framework of implementing the village law, it is technically implemented by regency/city
apparatus, which has been assisted by experts in regency, village facilitators, village counsellors,
village community empowerment cadres and third parties. While the duties of district head as
subordinate of regent/mayor do coordination and facilitation of village assistance in the region.
District has a very strategic function in the implementation of Village Law. However, what
happened in the field is the implementation of village counselling has not run effectively, for
“ego by sector is still haunting”.
Village assistance is urgently needed in the implementation of Village Laws to assist and
foster village apparatus in all technical work in the village. Assistance is an effort to invite and
guide the community (individual or group) to develop the various potentials they have in order to

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be able to achieve a better quality of life. This assistance program requires the availability of
human resources with integrity and quality, capable of acting as facilitator, dynamic
communicator and acting as a consultant where the group ask for (CCDP, 2015). However,
another question arises; does the village competency match what is needed in the village? This is
a new problem in the village, especially in some villages in Bali in which village facilitators are
not yet in the capacity. Numerous problems arise, such as opinions of village facilitator that is
different from the inspectorate’s which confuses the village apparatus, village facilitator that
does not care about the problem faced in the village so that the village apparatus is solving all the
problems and minimum knowledge of village counsellors on village financial regulations and
governance. Another path taken by villages in Bali is inviting practitioners and academics to
come to the villages providing counselling, socialization to mentoring. In addition, village
apparatus is required to follow all forms of training undertaken by the local government as a
concrete manifestation of local government's awareness of village financial management so as
not to be separated from the real principles of financial management that are accountable,
transparent and participatory.
The commitment of local governments to help village governments to solve all problems
related to the management of village budgets is currently quite significant. Local government in
Bali is very concerned with the success of the village government to achieve the goals of their
respective villages. Local government concerns such as organizing village financial management
training, providing training on the use of village information systems, facilitating villages in all
forms of activities related to village budget management and increased village revenues. All
forms of local government support to the success of village budgets are evident in many areas
including supervision and assistance.
Based on the above explanation, the purpose of this research is to know and analyse
village conflict, village apparatus ability, village facilitator competence, local government
commitment that can impact on the success of village budget management.

METHODS

The research design used is survey method. Survey method is a research design with the
aim of conducting careful and thorough testing of a research object based on a particular
situation or condition by looking at its suitability with a particular statement or value followed
and observed carefully and thoroughly. Research on the influence of village conflict, village
apparatus capacity, village facilitator competence and local government commitment to
successful village budget management will be surveyed to village apparatus, including village
head, village secretary, treasurer or hamlet head in each village receiving village budget as many
as 636 villages (Kemenkeu, 2016). The selection of village apparatus in Bali Province as
respondents is expected to improve the return of questionnaires from the respondent's answers
and minimize the occurrence of bias response. Of the population, the 87 sample of research will
be determined calculated using Slovin formula.
The study used primary data that become the source data of research obtained directly
from the source (Indriantoro and Supomo, 2009: 154). Data collection method in this research is
by questionnaire collecting technique. The total of questionnaire sent by the whole sample was
87 questionnaires based on the number of samples specified. The study used personally
administered questionnaires, which means that researchers can deal directly with the respondent
and provide the necessary explanation of the questionnaire and can be directly collected after the
question is answered by the respondent (Indriantoro and Supomo, 2009: 154). Nevertheless,

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there are still some questionnaires returned that are not in accordance with the researcher's
expectations or should be eliminated because they are not answered, damaged and not returned,
as much as 12 questionnaires. Therefore, the number of questionnaires that can be further
processed is 75 questionnaires.
The study used variables consisting of village conflict, village apparatus capacity, village
facilitator competence, local government commitment and successful management of village
budgets. The village conflict in this study is defined as conflict in the village, organizational
conflict or internal conflict in village governance, conflict between groups or institutions in the
village, as well as the conflict between the government and the community and the conflict
between village head role and village apparatus as village government and community. To
measure the variables of village conflict, theories developed by Robbins and Judge (2011: 176)
was implemented through a conflict process with several stages, which are the indicators of
potential conflict or nonconformity, cognition and personalization, intentions, behavior and
consequences caused by the conflict. The indicators developed into 14 statements contained in
the research questionnaire with response results using a scale of 1-5 ranging from “very low” at
the lower boundary of the scale (1) and “very high” at the upper boundary of the scale (5).
Ability or capability is a measure of the ability of a person or institution to perform its functions.
The term capability has several meanings. Asrori (2014) argued there are three levels of ability
that must be possessed by the village apparatus, which are: 1) Basic skills; 2) management
capability; and 3) technical capability. The instrument used in the study follows instruments from
Asrori (2014) because it is very representative to measure the variable capacity of village
apparatus. From the indicator, it was developed into 12 points of statements contained in the
research questionnaire with response results using a scale of 1-5 ranging from “very low” at the
lower boundary of the scale (1) and “very high” at the upper boundary of the scale (5). The
government and local government organize the assistance of village communities with a gradual
mentoring as needed. Professional assistants consist of village facilitators, technical assistants
and community assistance experts. The research used research instrument developed from
Yabbar and Hamzah (2015: 133-134) with the indicators of qualification of the village facilitator
competence that are (1) having knowledge and ability in community assistance; (2) having
experience in organizing village community; (4) being able to facilitate village community
groups in village meetings; and (5) having sensitivity to the customs and cultural values of the
village community. These indicators were developed into 14 point statements contained in the
research questionnaire with response results using a scale of 1-5 ranging from “very low” at the
lower boundary of the scale (1) and “very high” at the upper boundary of the scale (5). The
commitment of local governments in this research is implemented in terms of guidance and
supervision. This research develops research indicators of Yabbar and Hamzah (2015: 286-292)
to become a research instrument. The indicator is advisory, guidance and supervision, so that the
indicator is developed into 10 points of statement contained in the research questionnaire with
the response results using a scale 1-5 ranges from “very low” at the lower boundary of the scale
(1) and “very high” At the upper limit of the scale (5). The objective of the village budget is to
increase the knowledge of the village community, improve the community self-reliance, improve
the community's economic level, improve services to the community, increase community
participation in village development and improve public health and promote village development
and community welfare. Based on the indicators of success, this research adopted them to be
used as research indicators and translated into research instruments. Indicator from Law no. 6 of
2014 was developed into 40 items of statements contained in the research questionnaire with

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response results using a scale of 1-5 ranging from “very low” at the lower boundary scale (1) and
“very high” at the upper limit of the scale (5).
To examine the effect of village conflict, village apparatus ability, village counselling
competence and local government commitment to the success of village budget management,
SPSS for Windows Released 24.0 Program was used. Previously, validity and reliability test of
the instruments used was conducted. In the study, classical assumption test was used including
multicolinearity test, heteroscedasticity test and normality test. Validity test using Pearson
Correlation correlated the score of each item with a total score, which is the number of
correlations. The variable is said to be valid if it has or its significance is significance less than
0.05, while the variable is said to be reliable if it has a cronbach alpha value greater than 0.70
(Ghozali, 2011: 47-48). Normality test was performed using Kolmogorov Smirnov with Asymp
coefficient. Sig is greater than 0.05 (Ghozali, 2011: 160-163). To detect the presence of
multicolinearity, it is used tolerance values=0.10 and Variance Inflation Factor (VIF) =10
(Ghozali, 2011: 105-106). Heteroscedasticity test used glejser test by regressing residual absolute
value with independent variable used. If it has a significance value above 0.05, there is no
heteroscedasticity.
OLS (Ordinary Least Square) method is one way of calculating statistical regression
coefficients that are unbiased, efficient and consistent. This method can be formulated in
multiple linear regression formula as follows:

Y=a+b1X1+b2X2+b3X3+b4X4+e………………………………………(1)

Information:
Y:Successful Management of Village budgets
a:Constants
X1:Village Conflict
X2:Village Apparatus Ability
X3:Village Facilitator Competency
X4:Local Government Commitment
e:Error Factors

RESULTS AND DISCUSSION

This research was conducted by collecting data by distributing 87 questionnaires to the

Village Office in Buleleng Regency with 87 respondents consisting of Village Head or the
representative and those who have understanding on village budgets such as village secretary,
hamlet head or BPD (Badan Permusyawaratan Desa/Village Representative Assembly). The
questionnaire returned within 2 weeks for 75 questionnaires.
Details of respondents who participated in the questionnaire were based on gender i.e.,
men were 66 people and women were 9 people; based on position i.e., Head of Village as many
as 53 people, village secretary as many as 20 people and head of hamlet as many as 2 people.
The results of validity and reliability test of the instrument indicated that the instrument used in
this study is valid and reliable, which is indicated by the value of item-total correlation
coefficient of variable greater than 0.3 and significance smaller than 0.05. The reliability test
results show the cronbach alpha value for all variables used in this study is greater than 0.70.

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Table 1
ONE-SAMPLE KOLMOGOROV-SMIRNOV TEST
Unstandardized Residual
N 75
Normal Parametersa,,b Mean 0.0000000
Std. Deviation 12.74583474
Most Extreme Absolute 0.097
Differences Positive 0.055
Negative -0.097
Kolmogorov-Smirnov Z 0.838
Asymp. Sig. (2-tailed) 0.484
a. Test distribution is Normal.
b. Calculated from data.

Table 2
MULTICOLINEARITY-COEFFICIENTS TESTa
Model Collinearity Statistics
Tolerance VIF
1 (Constant)
village conflict 0.915 1.093
village apparatus ability 0.964 1.037
village facilitator competency 0.974 1.026
commitment of local government 0.916 1.092
a. Dependent Variable: Success of village budgets

Table 3
HETEROSCEDASTICITY-COEFFICIENTSa TEST
Model Unstandardized Standardize t Sig.
Coefficients d
Coefficients
B Std. Error Beta
1 (Constant) 5.422 5.437 0.997 0.322
village conflict 0.070 0.053 0.162 1.332 0.187
village apparatus ability 0.029 0.063 0.054 0.457 0.649
village facilitator -0.028 0.059 -0.055 -0.468 0.642
competency
commitment of local 0.057 0.072 0.095 0.781 0.437
government
a. Dependent Variable: RES2

The result of normality test with One Sample Kolmogorov Smirnov Test showed
Asymp.Sig (2-tailed) result of 0.484 higher than 0.05, so that it said as normal distribution data.
The result of calculation of tolerance value shows all independent variables have tolerance value
more than 0.10. The VIF value calculation results also show that all independent variables have
VIF value <10. It can be concluded that there are no symptoms of multicollinearity among
independent variables. Meanwhile, the result of heteroscedasticity test showed that all the
variables are not significant at 0.01. It can be concluded that there is no heteroscedasticity.

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Table 4
MODEL SUMMARYB
Model R R Adjusted R Std. Error of the
Square Square Estimate
1 0.877a 0.731 0.724 13.105
a. Predictors: (Constant), commitment of local government, village
apparatus ability, village facilitator competency, village conflict
b. Dependent Variable: Success of village budgets

The result of regression test of the research variables stated that the model summary
showed the adjusted R2 of 0.724. It means that 72.4% of success of village budget management
variable can be explained by the variation of the four independent variables which are village
conflict, village apparatus ability, village facilitator competence and commitment of local
governments, while the remainder (100%-72.4%=27.6%) is explained by other causes outside
the model.

Table 5
ANOVAb
Model Sum of df Mean F Sig.
Squares Square
Regressi
388.820 4 97.205 31.853 0.000a
on
1
Residual 12021.766 70 171.740
Total 12410.587 74
Predictors: (Constant), commitment of local government, capacity of
village apparatus, competence of companion village, village conflict
b. Dependent Variable: Success of village budgets

Table 6
COEFFICIENTSa
Model Unstandardized Standardized t Sig.
Coefficients Coefficients
Std.
B Beta
Error
(Constant) 40.591 10.203 3.979 0.000
village conflict 0.109 0.099 0.136 1.103 0.274
village apparatus ability -0.094 0.119 -0.094 -0.788 0.003
1 village facilitator
0.016 0.111 0.017 0.143 0.002
competency
commitment of local
0.001 0.136 0.001 0.010 0.392
government
a. Dependent Variable: Success of village budgets

The results of the test using SPSS can be seen from the table coefficients value t
arithmetic variable village apparatus ability and village facilitator competency respectively equal
to -0.788 with probability 0.003 and 0.143 with probability 0.002. Hence, it is expressed that
probability <0,005 means there is significant influence. While the variables of village conflict
and commitment of local government showed no significant effect with probability value 0.274
and 0.392> 0.005.

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Based on the result of data analysis test, it is found that hypothesis 1 (one) is rejected. It
means that village conflict variable does not significantly influence to success of village budget
management. There is a village conflict occurring in Bali between customary villages and
official village offices that cannot be cited as conflicts that can lead to disputes, as customary
villages and official village have been able to operate independently in terms of financial
management (Padmani, 2014). Moreover, the members of customary villages are also the
members of official village, so that what is considered as conflict in this case is in the framework
of the use of village budgets with the existing regulatory framework amid people in customary
and official village. Another conflict in question is the internal disputes in the village
administration that are perceived as organizational conflicts. Furthermore, conflicts can occur if
each apparatus has different interests. In fact, in this research, there is no difference of interest in
the village government so that they are in one command in the management of village budgets. It
also can be concluded that the conflict does not have a significant effect on the success of village
budget management because the potential for conflict in the village can be overcome by
negotiation and implementation of organizational culture that adopts the ways of life of Balinese
people. Therefore, the conflict does not happen and can be avoided.
Hypothesis 2 is accepted, stating that the variable village apparatus ability has a
significant influence on the success of village budget management. This supported the research
conducted by Asrori (2014) and Rasjid and Blongkod (2016) arguing that the success of village
budget management is influenced by the ability of the village apparatus. This means that village
heads and other village apparatus have a decisive role in the success of village budget
management provided by the central government with the aim of prospering the community and
promoting village development. The capacity of village apparatus in question is the capability
and quality of village apparatus in accordance with village budget management needs. The
village apparatus ability is in term of planning, managing/executing, monitoring and accounting
for finances. The ability of village heads includes financial management, empowering
communities and professionals in managing assets that lead to increased village revenues with
the goal of village self-reliance. The measure of success in village budget management is the use
of village budgets according to regulation and ability to achieve the objectives and can make
village budgets as a motivation to continue to build and develop the village and reduce poverty.
Hypothesis 3 based on the result of statistical analysis is declared accepted, meaning that
village facilitator competency has significant influence to success of village budget management.
The results of this study support the results of research conducted by Mohlis (2016) and Pahlevi
(2017) stating that the competences of the village facilitators have an influence on the success of
village financial management. This means that village facilitator is assigned to assist villages in
all difficulties so that the management of village budgets do not deviate from the rules. Intensive
assistance is conducted with the aim of directing the village to always obey the rules. In addition,
the function of village facilitator must provide solutions, understanding, socialization and
guidance to the village apparatus with the aim of avoiding mistakes, irregularities and fraud in
the management of village finances. For this reason, village facilitators need to have a
comprehensive knowledge of village governance, village conditions, village potentials and
village financial management. Village facilitators are also required to have adequate knowledge
of politics, democracy and financial capacity. In addition, the complexity of village facilitators is
also followed by the obligation to assist villagers to work together to build their villages, which
means that village facilitators must have a good and beneficial breakthrough for villages, have
innovations that do not harm the village community and provide right solution for the village

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problem. Therefore, it can be concluded that the village facilitator competencies in order to guard
the management of village budgets to be successful has a vital role.
Hypothesis 4 of this study is declared rejected in accordance with the results of analysis
test conducted, meaning that the commitment of local governments has no significant effect on
the success of village budget management. It can be stated that local governments have small
role in managing village budgets. Local governments can synergize with village apparatus in
terms of facilitating training, supervision, coaching and mentoring. It can be said that the local
government has its own scope of governance based APBD (Regional Budget), while the village
government also has an autonomous government that is based on APBDesa (Village Budget).
The commitment of the local government in the management of village budgets is evidenced
through supervision in the form of the draft APBDes before it is determined by the Village Head
to be supervised and evaluated. Until now, supervision in the context of the audit is still not
regulated. However, current conventions agree on audits conducted by regency/municipal
inspectorates by regent through district head. Based on the statement, it can be concluded that the
role of local government is not too intervene in the management of village budget in depth,
because the village administration has autonomy to manage the village budgets. However, the
local government must provide support in the form of supervision on the design, implementation
and accountability village budgets.

CONCLUSION AND RECOMMENDATION

Based on the hypothesis test, it can be concluded that hypothesis one and four are
rejected which means that village conflict and commitment of local governments have no
significant effect on the success of village budget management. On the other hand, hypothesis
two and three are accepted. It means that the village apparatus ability and the village facilitator
competencies have a significant influence on the success of village budget management. This
means that the conflicts occurring in the villages, especially in Bali, between customary village
and official village are not a continuing problem, meaning that customary village and official
village can run side by side based on their own corridor. Likewise, local governments that
already have a focus of government-based APBD should not too focus on the management of
village budgets in depth. Village apparatus ability and village facilitator competencies have a
very vital relationship in the success of village budget management because it is in direct contact
with the village administration in terms of planning, management or implementation and
financial accountability. However, in its supervision, they synergize with local government and
society in general.
The study is expected to contribute to stakeholders such as village governance in
formulating budgets, financial management and accountability. In addition, a moral or ethical
value becomes factors that need to be considered in financial management. This research cannot
be separated from some limitations. This research has inherent limitations because it uses
primary data obtained through questionnaire, that possibly result difference of perception
between researcher and respondent because respondent and researcher cannot clarify question or
statement. Therefore, research must be more representative when combined with interview
methods so that the perception of respondents to questions or statements can be known in depth.
The suggestion for further research is to pay more attention to other variables that may be
related to the management of village budgets such as the tendency of financial fraud or
budgeting methods that have a direct relationship in financial management planning. Other
things that can be considered also is local cultural variables that serve as governmental

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guidelines at the local and rural level such as Tri Hita Karana which has been frequently used in
social studies, as well as other variables related to good village governance.

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