JEFMS Journal

ABSTRACT:

This study aims to test and evaluate empirically the effect of Asset Processing and Village Fund Allocation through the Village Consultative Body Supervision Function, Information Technology Utilization, and Village Government Apparatus Competence which is carried out using the Internal Control System in Ulu Barumun District, Padang Lawas Regency, North Sumatra Province. This study used a qualitative descriptive evaluation method of the CIPP model (Context, Input, Process, Product) which refers to a quantitative study. Data collection techniques in this study were carried out through 1) interviews, 2) observation, and 3) Documentation Study. Data analysis used a flow model with data reduction steps, data presentation, and validated conclusions using triangulation techniques of sources and methods. The data in this study came from 15 village government officials consisting of the village head of Ulu Barumun District, Padang Lawas Regency, North Sumatra Province using a simple random sampling method in 5 villages in Ulu Barumun District, Padang Lawas Regency, North Sumatra Province related to Asset Processing and Fund Allocation. The results showed that : (1) The evaluation of the context component had gone well / got a good score (2) The evaluation of the input component in this study was still not going as expected, it got / the score was not good (3) The evaluation of the process components shad gone well / gets a good score (4) Evaluation of product components has gone well / gets a good score. The overall evaluation of the Village Consultative Body's Supervisory Function, Utilization of Information Technology, the competence of village government officials, on Asset Processing and Village Fund Allocation with the Internal Control System in Ulu Barumun District, Padang Lawas Regency, and North Sumatra Province is good. Although the results of the overall evaluation are good, It is recommended that the processing of the Asset and the Village Fund Allocation be carried out but by redesigning the program and increasing the utilization of the implementing technology. The use of the CIPP evaluation model in this study is a state of the craft and novelty in measuring the effectiveness of the Asset Processing and Village Fund Allocation program in Ulu Barumun District, Padang Lawas Regency, North Sumatra Province.

KEYWORDS:

Village Consultative Body Supervision Function, Information Technology Utilization, Village Government Apparatus Competence, Asset Processing, Village Fund Allocation, Internal Control System.

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