Stakeholders' Perception of Village Financial Open Data Applications

based on the Open Government Principles: Case Study of the

Implementation of the Village Financial Open Data System in

Wonosobo District

Dede Suryanto

Financial and Banking Administration, Vocational Education Program, Depok, Universitas Indonesia

Keywords: Open Government, Open Data, Village Financial, Mitra Desa

Abstract: This paper presents a report on the results of research on the implementation of open government in local

government. This study aims to analyze the implementation of the village financial open data application

system based on the principles of open government, namely transparency, participation, collaboration,

usefulness, and innovation. This research takes a case study on the implementation of the village financial

system application "Mitra Desa" which is implemented in the Wonosobo district. The research method is

descriptive qualitative with the object of research is the stakeholders of the Village Financial Application

system as many as 23 people consisting of village government officials, local government organizations and

representatives of community elements. Data collection techniques were carried out through focus group

discussions, interviews, and direct observation of the Mitra Desa open data financial application system.

The results showed that the open data application had fulfilled the principles of open government. This

research also succeeded in uncovering the comparative advantage of Mitra Desa over a similar application

system developed by the central government. This application system requires innovation in technological

progress, compliance with regulations, and human resource competencies to further encourage government

performance. This study has limitations in the number of samples, the period of observation, and the

regulatory basis that applies at that time.

1 INTRODUCTION

Indonesia is one of the initiators of the Open

Government Partnership (OGP) with Brazil, Mexico,

Norway, the Philippines, South Africa, England, and

the United States in 2011. OGP then gave birth to

the Open Government Indonesia (OGI) movement

which has been rolling since the year of the

establishment of the OGP both in the central

government and regional government. The principle

of OGI is openness, community involvement,

accountability, and the use of technology. Open

government is based on three pillars of government

openness, namely transparency, public participation,

and innovation (Ministry of National Development

Planning/National Development Planning Agency

(2015)).

By opening and expanding access to information

about the government, including reducing various

bureaucratic processes in accessing information, the

government is automatically demanded to further

improve the quality of public services as well as the

quality of the information itself (Harisson et al.

(2012)). Rajshree and Srivasta (2012) stated that

open government utilizes the development of

information technology. Janssen et al. (2012)

Information and communication technology (ICT)

will be able to reduce the convoluted structure of

government bureaucracy, improve efficiency,

effectiveness, as well as ease of public service itself.

Efficient services will automatically reduce the

procedural costs that often waste the government

budget.

One of the implementations of open government

in the regions is the application of information

technology in governance performance (Holzer and

Schwester, 2011). By implementing open

government, it is hoped that a two-way information

system will be created between the government and

the community so that interactions can be created

290

Suryanto, D.

Stakeholders’ Perception of Village Financial Open Data Applications based on the Open Government Principles: Case Study of the Implementation of the Village Financial Open Data

System in Wonosobo District.

DOI: 10.5220/0010675200002967

In Proceedings of the 4th International Conference of Vocational Higher Education (ICVHE 2019) - Empowering Human Capital Towards Sustainable 4.0 Industry, pages 290-303

ISBN: 978-989-758-530-2; ISSN: 2184-9870

that can communicate the goals, processes, and

results of development that can increase community

participation in development (Pratama (2014)). On

the other hand, various types of communication

channels based on network technology (web-based)

developed by the government have also provided the

spirit for local governments to further improve the

quality of public services. Akinleke (2015) shows

that the use of information technology in carrying

out various government tasks, will provide

information well, and increase public participation in

governance.

Research conducted by Kurniasih et al. (2013)

showed that the implementation of e-Government in

the City of Cimahi was able to improve the

performance of government officials. According to

Garret and Jackson (2006), the use of the

information system will make it easy for the public

to monitor an event in real-time, so that it can act on

time as planned. Fang (2002) suggests that the use of

web-based Internet applications will be able to

provide access to information and government

services for citizens and businesses more efficiently,

to improve service quality and provide more

significant opportunities to participate in democratic

process institutions.

Abasilim and Edet (2015) state that the

challenges of implementing e-government in

developing countries include: a). Inadequate funding

allocation due to financial constraints and

government policies has slowed the implementation

of e-government. b) Inadequate planning and

political instability, c) Inadequate human resources

to oversee ICT programs and d) Irregular

distribution of internet services with high connection

fees.

The concept of open government requires

regions to innovate in the administration of their

government, especially in terms of the facilitation of

information technology systems. That was also

carried out by the regional government of Wonosobo

Regency who had developed an open government

information system in the form of open village

financial data named the information system "Mitra

Desa" which aims to increase public participation

and information disclosure. This information system

has been running since 2017. This application

system is side by side with "Similar Applications"

developed by the central government which has been

implemented in all districts throughout Indonesia.

The Mitra Desa information system is a web-based

middleware application developed independently

with the support of a non-governmental organization

since 2014. This application system can facilitate the

system of planning, budgeting, administration,

reporting, and accountability of village finances and

in line with Minister of Home Affairs Regulation

Number: 113/2014 as has been perfected in

Regulation of the Minister of Home Affairs Number:

20/2018. This application connects three

stakeholders, namely the village government,

regional apparatus organizations, and the

community.

Mubarak and Purwaningsih's research (2017),

regarding the implementation of the Wonosobo

district financial open data village program to

overcome the problem of limited community

participation in the village development process,

shows that the open data program can increase

accountability through the following activities: (1)

transparency activities are realized through online

access to the datadesa.wonosobokab.go.id site and

open data manuals through the Village Planning and

Budgeting billboard, (2) the presence of regulations

and the implementation of a detailed program

system makes it possible for people to

indiscriminately participate in overseeing village

financial management activities such as 8 public

complaints regarding village transfer funds, (3) an

orderly and budgetary discipline shown by the

existence of a transparent coordination system in the

village financial reporting audit activities through

the back end and front end systems that facilitate the

process of budget evaluation and verification.

Noting the very dynamic trend and usefulness of

open data to improve the quality of governance, the

authors are interested in raising the topic of open

data application as an implementation of open

government in the local government in Wonosobo

district. This research raised the object of the

application of open data in financial management

which was applied in 236 villages in the Wonosobo

Regency government environment. This research

has a strategic value that is expected to be able to

answer issues that have evolved in the

implementation of open data application systems,

among others, the first value of the open data

application system management of Mitra Desa

financial management has been applied to support

the operational work of the village and district

governments. Second, there is a requirement to use

similar applications that have been applied

nationally. Third, the latest amendment to the

regulation of village fund management, Regulation

of the Minister of Home Affairs No. 20/2018, which

must be accommodated in the application system so

that the system remains accountable and compliant.

Fourth, technical application system reliability

Stakeholders’ Perception of Village Financial Open Data Applications based on the Open Government Principles: Case Study of the

Implementation of the Village Financial Open Data System in Wonosobo District

291

(back-end and front-end processes) requires

continuous innovation to support smooth operations,

system security, and quality of information services.

Fifth, the need for ongoing efforts to develop the

capabilities of HR user operators, namely village

officials, sub-district office staff, and others through

training and education both in technical aspects and

policy/understanding of regulations. To answer

public information needs and compliance with

central government regulations, this information

system requires periodic evaluations to ensure that

the system implementation process in both the

technical and policy settings remains in sync with

user needs and aspects of compliance with

regulations.

1.1 Research Problem

Implementation of an open data financial application

system requires an academic study to examine the

reliability of an open data application system in line

with the principles of open government, use value

for stakeholders, technological support, and

compliance with relevant regulations. Therefore this

study raises the problem formulation for:

1. How are stakeholders' perceptions and

responses to the Mitra Desa open data financial

application system based on the principles of

open government?

2. What is the result of the technical comparison

analysis between the Mitra Desa financial

system and similar application information

systems that are applied nationally?

3. What recommendations can be given for the

further development of the Mitra Desa

application system?

2 THEORETICAL REVIEW

The purpose of the Open Government Partnership

according to Clarke (2014) is to realize a concrete

commitment from the government to promote

transparency, empower people, fight corruption, and

utilize new technology to strengthen governance ".

To participate in partnerships, countries must realize

minimum standards in four areas, namely fiscal

transparency, access to information, disclosure

related to public or legislative officials, and public

involvement. Therefore open government needs to

support the availability of data that can be accessed

openly by the public or other external government

parties that require a variety of information needed.

Geiger and Lucke (2012) state that transparency,

participation, and collaboration are the most critical

issues in the paradigm of open government that

develops in society. One of the requirements to

realize this critical point is free to access to specific

data. Geiger further stated that the content of open

data could contain educational material,

geographical data, statistics, traffic data, scientific

publications on television or radio programs about

medical studies. Open data combines not only data

stored in government but also includes data from

companies, universities, broadcasting stations, or

from non-profit organizations. Thus, Open

Government Data is all data stored from the public

sector that can be accessed for the public interest

without restrictions to be used and disseminated.

Data obtained from the administration concerned,

then the data can be filtered, searched, filtered,

formatted, monitored, and edited. The data can be in

the form of statistics, geographical data, maps, plans,

environmental data, government information,

accounting data, government laws and regulations,

and other publications.

Meanwhile, Ramos (2018) emphasized that open

data presents data from government and other

sources for public needs that can be repeatedly

accessed and used and distributed freely. This

method is a way to achieve open government, where

citizens have the right to know what the government

is doing. With data disclosure, citizens can be more

directly informed and participate in decision making,

trying to make people not only aware of what is

happening in the governance process but also able to

provide constructive input to the government.

Ramos further stated that open data has developed

into an innovative and productive new application

that can meet the needs of various parties both on a

small scale through the use of cellular and

institutions that provide economic and social value.

Open data is designed for public consumption and is

democratic. Gurin (2014) added that open data is

defined as public data that can be accessed and used

by people, companies, and organizations to launch

new businesses, analyze patterns and trends, make

data-based decisions, and solve complex problems.

Open data is also used in government institutions to

assist leaders in policy formulation and can

encourage economic development, increase trust in

government, and fight corruption.

According to Garay et al. (2019), public

organizations offer access to external networks to

access data held. Governments and public

institutions release their data which can be used to

solve problems, create and improve products and

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services. Furthermore, open data can encourage new

innovations from various parties such as the public,

companies, public entities, and academics to

collaborate to create new services in other words;

open data must provide usability value. Many public

data services provided by the government are

currently supported electronically or commonly

known as e-government.

Ramos later stated that e-government refers to

the application of ICTs in the public sector for

service provision; therefore it can be said that e-

government is the application of technology to

improve communication skills and thus will create a

more efficient government. E-government means a

change in values and is based on 1) Reconsider the

goals, objectives, and principles that underlie public

administration and make things work. 2) Efficiency

(as in new public management) remains a core

value. 3) A provision of public services that is faster,

easier, and cheaper to look for. 4) Change the

community through the use of improved ICT

services. 5) E-government is a modernization that

promotes a positive impact on government

institutions and citizens. Based on his explanation

above, the application of open data in the context of

e-government requires adequate information

technology support.

Still, according to Ramos, open data is

considered as a way to open data access available in

government; the application of data is open to both

strengths and enables collaborative and informative

transparency. Open data has the principle: publish in

an open format, can be freely accessed, data can be

used repeatedly; use terms understood by the wider

community to avoid technical problems; have open-

source data that is connected to a friendly, quality

information platform; evaluated and available how

to use it. Information transparency is the basis of

open government, without information available to

citizens it is not possible to consider and participate

on their own (Natal, 2011, Lindstedt & Naurin,

2010; Meijer, Curtin, & Hillebrandt, 2012).

However, the negative impact of open data

certainly must be wary of. Andhika (2017) said that

one of the adverse effects of open data is the

possibility that government data is used for criminal

matters such as extortion of state officials or bribery.

Therefore it is necessary to conduct socialization to

residents to provide integrated education. The

educational outcome is to educate the public more

about how to obtain, use, and also assess from the

understanding of the negative side, the consequences

that will arise from government data. Also, the

recommendation for policymakers is that the

negative impact of open government must be

considered in formulating further policies. For the

government, the concept of open government is an

innovation in disclosing government data as an

effort to improve government transparency. For

citizens, the benefits of open government will open

up opportunities for citizen participation and

collaboration and increase public knowledge about

the use of government data and functions.

Based on some of the researchers' opinions

above, the author designed a research variable

formulation that represented the principles of open

government, namely:

1. The openness of data from the government that

can be presented and accessed by a wide range

of people, as a variable of transparency

2. Involving active and interactive community

support that responds to information provided

by open data, as a Participation variable

3. Involving cooperation between parties in

government organizations, including the person

in charge, implementing and supervising the

application system to ensure the application

system runs well according to its function, as a

Collaborative variable

4. The information provided is useful both for the

government to formulate policies and especially

the public as users of the information to obtain

public services and control functions, as a

usability value variable.

5. Open data applications are facilitated by

information systems that are up to date in terms

of content and technology and available

mechanisms for the improvement and

development of application systems, as an

innovation variable

3 METHODS

This research is descriptive qualitative through

several stages of research conducted by researchers.

The first step begins with a study of issues and

trends that develop around the application of open

government, e-government and open data and its

application in governance. The second step is

continued by conducting a literature review on

various sources of references and the results of

previous studies. The third step is to carry out the

process of collecting both primary and secondary

data. Primary data was obtained through a poll with

stakeholders in focus group discussions, namely the

community as information users, village and sub-

district governments as operators, regional

Stakeholders’ Perception of Village Financial Open Data Applications based on the Open Government Principles: Case Study of the

Implementation of the Village Financial Open Data System in Wonosobo District

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secretariat and regional apparatus organizations

between the Office of Communication and

Information and the Regional Planning and

Development Agency as Regulators, then through

study seminars involving the central government and

university academics. While secondary data is

obtained through collecting data on reports accessed

through the Mitra Desa application system and

similar application systems. The fourth step is to

carry out an analysis process based on the data

collected, make comparisons between the

application systems, namely Mitra Desa with similar

applications, and then discuss the various findings.

The final step is to draw some critical research

points as conclusions and provide recommendations

for the development of application systems and

further research.

The location of the study was at the Regional

Office of the Wonosobo Regency Secretariat for the

implementation of the FGD, which was attended by

23 participants consisting of representatives of

village officials (village heads and village

secretaries), sub-districts, officials of the Office of

Communication and Information, officials and staff

of the Regional Secretary, officials representing the

Agency Regional Development Planning and

community element representatives. Meanwhile, the

open government study seminar was held at the

Universitas Indonesia campus by presenting the

Director-General of Fiscal Balance of the Ministry

of Finance, Deputy Regent of Wonosobo, Regional

Secretary, and academics as well as regional

government experts. The event was attended by no

less than 350 students, lecturers, and observers of

open government. The implementation time starts in

April until July 2019, whereas the Mitra Desa

application can be accessed online so that it does not

require a special place.

This study has several limitations, as follows:

1. The process of collecting data and respondents

being subjected to the study is limited to the

samples and information available during the

observation period

2. The observation period for Mitra Desa

application system is limited to the period April

- May 2019 so that the results of the

development of the information system at that

time could not be presented

3. The results of the study are not intended to

justify the advantages and disadvantages of the

system partially but rather to explain how the

concept of open data is implemented for

research purposes

4 ANALYSIS AND DISCUSSION

4.1 Normative Foundation

The discussion regarding the application of the Mitra

Desa open data financial application system in

Wonosobo District is inseparable from the

foundation of rules governing the application of the

application. Therefore, there are several regulations

that form the basis for the implementation of the

Mitra Desa application system so that it becomes a

legal basis that can be accounted for. The following

is a reference to the Mitra Desa application system

regulations:

a. Central Java Governor Regulation No. 47 of

2016 concerning Development of Village

Information Systems in Central Java Province;

b. Wonosobo District Head Regulation No. 2 of

2017 concerning Guidelines for Implementing

Transfer Funds to Villages in 2017;

c. Wonosobo District Head Regulation No. 1 of

2018 concerning Guidelines for the

Implementation of Transfer Funds to Villages in

2018.

d. Wonosobo District Government with the

Wonosobo District Police and Wonosobo

District Attorney number 140/9/2017; B /

3/2017 / ResWsb; and B-364 / 0.3.38 / 04/2017

concerning Handling of Community Complaints

Against Implementation of Transfer Funds to

Villages.

Village Funds are funds allocated in the State

Budget intended for villages that are transferred

through the regency/city budget and are used to

finance governance, development, community

development and community empowerment, with

the aim of improving public services in the village,

alleviating poverty in rural communities, advancing

the village economy and overcoming development

gaps between villages and strengthening the

community as the subject of development (Ministry

of Finance of the Republic of Indonesia, 2017)

Village funds continue to grow to improve the

welfare of village communities. It is noted that the

development of village funds from 2015-2019

continues to increase every year while still paying

attention to the ability of the state finances and

implementation capacity in the village. In the five

years since 2015, a Village Fund of Rp. 258 Trillion

has been allocated. The government and rural area

development targets set by the government have

succeeded in reducing the number of little villages

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by 5,000 and increasing the number of independent

villages by at least 2,000.

The Directorate General of Fiscal Balance,

Ministry of Finance of the Republic of Indonesia

(2019) ensures that the use of village funds is right

on target and has an impact on improving the

welfare of village communities, the government

establishes village fund policies including:

1) Increase in the Village Fund budget ceiling

2) Optimizing the use of Village Funds in several

priority village activities

3) Continuing the cash-intensive labour scheme for

development

4) Increase the portion of the utilization of the

Village Fund for community empowerment

5) Improving the village economy, through

optimizing the role of BUMDes, creating

Village Superior Products, and providing easy

access to capital

6) Increase accountability through distribution

policies based on performance in

implementation

7) Synergy in village development through a

partnership with the business world

8) Strengthening:

a) monitoring and evaluation of Village Fund

policies;

b) Village apparatus HR capacity; and

c) coordination, consolidation, and synergy from

the central government level, regional

government, sub-district to village level

4.2 Supervision of the Use of Village

Funds

To support the implementation of the village fund

policy so that it is right on target, it is essential to

implement a monitoring system that ensures the use

of village funds following the allocation. For this

reason, the Central Government synergizes both

ministries and the regions in the context of the

continuous supervision of the Village Fund by

involving the participation of the community, the

supervisory apparatus in the regions, and Indonesia's

Corruption Eradication Commission. The tiered

layers of supervision are described as follows

(Ministry of Finance of the Republic of Indonesia,

2017):

1) Village communities monitor the

implementation of Village development and

implementation of Village governance

2) The District Chief conducts village supervision

through facilitation activities.

3) Village Consultative Body supervises the

performance of the Village Head

4) Government Internal Control Apparatus

conducts Supervision of Village financial

management, utilization of Village Assets and

the administration of Village governance

5) Indonesia's National Government Internal

Auditor conducts an examination of the

management of state finances following the

principles of governance of state finances

(administrative audits)

6) The Corruption Eradication Commission

examines the management and financial

responsibility of the state which has been

identified as a criminal act of corruption

A study conducted by Infest Yogyakarta (2016)

mentions the problem of coordinating village fund

management and public disclosure information that

is expected by the community to still be the

homework of local governments, namely:

1) First, decision making at the village level has

not been strong enough to appreciate the

interests and existence of the community.

2) Second, the lack of public access to information

on the implementation of government,

especially in the financial aspects of the village.

3) Third, the community's apathy towards

participating as well as to be involved in

development planning, implementation, and

supervision still tends to below.

4.3 Mitra Desa Open Data Application

Needs Assessment

Considering aspects of development planning,

coordination in the implementation of village

development, and the need for supervision of the use

and utilization of village funds, the Wonosobo

district government succeeded in developing an

open financial data information system called Mitra

Desa. The village financial open data information

system answers the transparency agenda of the

utilization of village funds and is expected to be able

to provide better public information services to the

community so that the community can show

participation and become an essential part of the

village development process.

Mitra Desa is a middleware information system

application to help manage village finances. This

application was built to make it easier for village

governments to organize public services that are

easy, fast, and transparent. This application is a

breakthrough for villages to be able to manage

Stakeholders’ Perception of Village Financial Open Data Applications based on the Open Government Principles: Case Study of the

Implementation of the Village Financial Open Data System in Wonosobo District

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administration, data, and community service

processes quickly and accurately.

Based on the results of a seminar on financial data

open in the village of Wonosobo district, he also

confirmed the results of Mubarok and Purwaningsih

(2017) research on open financial data, as follows:

1) Transparency activities are realized through

online access to the site:

datadesa.wonosobokab.go.id, and open data

manually through the Village Budget billboards,

2) The presence of regulations and the

implementation of a detailed program system

makes it possible for the community

indiscriminately to participate in overseeing

village financial management activities such as

eight complaints from the community regarding

village transfer funds,

3) Budget discipline and discipline is demonstrated

by the existence of a transparent coordination

system in auditing village financial reporting

activities through the back end and front end

systems that facilitate the budget evaluation and

verification process

4.4 Perceived Stakeholders of the

Mitra Desa Application System

To find out the general description of the

implementation of the Mitra Mitra information

system, a focus group discussion was held at the

Regional Office of the Wonosobo District

Secretariat in April 2019 attended by representatives

of village and sub-district officials as user operators,

the Office of Communication and Information, the

Regional Planning and Development Agency and

community elements observer of transparency.

Some views and opinions have been collected to

find out how the financial data open information

system is implemented in the whole village financial

management process. The following is a resume of

the participants' information and the results of the

discussion that have been successfully inventoried.

4.4.1 Village and Subdistrict Operators

The function of village and sub-district governments

has a significant role in implementing the Mitra

Desa open financial data system. A total of 13

village officials and four sub-district officials who

served as application system operators were given

questions and opinions about the implementation of

the Desa Mitra system in the 2017-2019 period

related to the research variables of transparency

(Tra), participation (Par), collaboration (Col),

usefulness (use) and innovation (Ino) both in terms

of information content and system reliability.

Information. The author classifies the opinions

expressed based on positive (+) or negative (-)

perceptions of meeting the Principles of Open

Government (OG). Positive perception is a response

or impact that states benefits and conformity to the

criteria while a negative perception (-) is the

opposite response. The following is the explanation

of respondents that can be collected by the author:

Table 1: Operator's perception in implementing an open

data financial system based on the principles of Open

Government

Perceptions

Principles of OG

Tra Par

Col Use

Inf

Excellence

1 Using the Mitra Desa

information system

application is very easy

and facilitates the

planning, implementation

and reporting process

(work program and

udget)

+ + + + +

2 The Mitra Desa

information system is

sufficient to help work

process efficiency and

transparency in village

financial management

3 The Mitra Desa

information system has

undergone many changes

(improvements) during

the system

implementation, one of

which is the current

budget change process

can even be done through

the information system

4 The supervision process

carried out by the sub-

district is felt to be more

efficient in terms of time,

energy, and budget

burden. The work process

has become more

efficient, paperless and

very helpful in the

coordination process with

the village

+ + +

5 Village partner

information system can

already be run by village

officials

+ + +

6 The Mitra Desa

information system has

greatly assisted the village

in conducting village

planning socialization,

financial systems, village

travel (development) and

greatly facilitated the

work process of the

+ + +

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village government

7 Transparency is very

much felt by the

community and

information is not

dominantly owned by

village officials only

+ + +

8 Information systems

improve data accuracy,

encourage control and

accuracy, provide a high

level of caution, so there

are no worries about

openness.

+ + +

9 Report request needs can

e provided quickly

+ + + +

Efficiency in operating

information systems is

felt to help the manual

work process

+ +

Can avoid potential data

input errors, providing

transparency and accuracy

in presenting data

+ + +

The accountability

process can already be

carried out using the

Mitra Desa information

syste

+ + +

Mitra Desa information

system provides

convenience in

coordination, does not

require hardcopy

(paperless) documents

+ +

When there is a revision

of reporting, it can utilize

the Mitra Desa

information system;

community response

increases is quite critical

and more proactive

+ + +

The evaluation process

can be carried out at the

kecamatan user level

including APBDes, LRA

and other reports

+ + +

Open data can be a valid

data reference and can

ease the task as a verifier

and corrector in the

district

+ +

B Weakness

1 Village work plans that

have been well planned at

the village level but at the

time of the musrenbang at

the sub-district / district

level there are external

interests that confront

village planning

- -

2 The community still does

not understand the

infographics presented in

the Mitra Desa

information system, the

level of understanding of

content (e.g. tax) is still

low and requires

education (literacy)

3 Needs to be socialized - -

concerning understanding

the types of transactions,

social assistance because

the information system

does not yet provide

information features

(terminology) regarding

the technical notions

resented in Desa Mitra

4 The village heads have

not used the information

provided by the Mitra

Desa

- - -

5 There are no surveys

related to the Mitra Desa

information user profile

- - - -

6 Competent HR support is

needed to operate Mitra

Desa information systems

while literacy or technical

understanding is still

shallo

7 Internal / non-system

coordination there are still

obstacles needed for

leadership aspects to

support system

imple

entation.

8 The Mitra Desa

information system still

relies on infographics but

lacks detail

- - - -

9 Information content

requires an explanation of

the information that can

be understood by the

wider community

- -

There is still debugging,

system improvements are

still long, and the process

of coordination between

the user and the OPD

(Communication and

Information Agency) is

still an obstacle.

- - -

Source: Data Focus Group Discussion, 2019

Based on the results of perceptions and polls, things

can be explained as follows:

a) The Village Partner system application, in

general, is following the principles of open

government namely transparency, participation,

collaboration, usefulness and aspects of

sustainable development

b) Application user responses in the FGD provided

26 responses with each with 16 positive

responses and ten negative statements

c) The collaboration and usability variables have

the most significant positive impact. But on the

other hand, the usability aspect also gives a

relatively large negative response. Besides that

sustainable development also noted a negative

response

d) It can be concluded that the Mitra Desa

applicationå is in line with the principle of open

Stakeholders’ Perception of Village Financial Open Data Applications based on the Open Government Principles: Case Study of the

Implementation of the Village Financial Open Data System in Wonosobo District

297

government, provides value for use to support

government work processes, and requires further

development or innovation

e) The results of the study state that the needs of

operators must be facilitated with increasing HR

competencies, internet connectivity, regulations,

and technical issues of Mitra Desa applications,

such as debugging and hardware trouble.

4.4.2 Regional Device Organization

An essential role in the implementation of an open

data system is the regulator's function in running the

Mitra Desa application system. This function is

related to cooperation between regional apparatus

officials, namely the Regional Secretariat as the

person in charge, the Office of Communication and

Information as of the IT developer and the Regional

Planning and Development Agency as the organ that

plans the budgeting process, the implementation of

work programs, the provision of data disclosure,

information technology, compliance with regulations

and cooperation between agencies. The following

are statements and opinions from officials related to

the open data criteria, namely the variables of

transparency, collaboration, participation, the value

of use, and system innovation:

Table 2: The regulator's perception of the implementation

of an open data financial system based on the principles of

Open Government

Perceptions

Principles of OG

Tra Par Col Use Info

A Excellence

1 Open data repair can be

done very fast

+ +

2 Bapeda has a role in

synchronizing the

implementation of open

data with regulations

+ +

3 Bapeda benefits from

verification and

evaluation conducted by

the sub-district

+ + +

4 Bapeda can obtain the

desired thematic

information through

open data

+ + +

5 The benefits of budget

communication that can

be built between

Bappeda and sub-

districts / villages.

+ + +

B Weakness

1 Limitations on data

updates obtained by the

Regional Development

Planning Board are held

by training for open data

users continuously

- -

2 Not all villages have

internet access or are

- -

still experiencing blank

spot (even though the

number is small)

3 Blackspot village is

currently facilitated by

the district government,

but in the future, the

village must be able to

fund itself

- - -

4 Understanding from

users is still diverse (not

standard), and

technological mastery is

still very low.

- -

5 Technical problems of

the hardware owned by

the user (village) still

often occur, and usually,

the user expects the

assistance of the office

of communication and

information to fix it

- -

6 e-planning and e-

budgeting must be

integrated into a

latfor

- -

Source: Data Focus Group Discussion, 2019

Implementing the Mitra Desa open data system

provides benefits to the village apparatus

organizations, in this case, Bappeda. Bappeda found

it helpful to obtain data sources, enforce data

verification, and evaluate reports presented by

village or sub-district governments. Bappeda can

also increase collaboration with the government

through budget communication. Factors that become

the weaknesses of the application of open data are

the low capability of human resources in the mastery

of technology and uneven understanding of

operations that affect the speed of handling system

problems / debugging and other technical problems.

One more important thing is the need for network

infrastructure support to reach all villages so that

Desa Partners can be utilized in all villages.

Based on the results of perceptions and polls, things

can be explained as follows:

a) The Village Partner system application, in

general, is following the principles of open

government namely transparency, participation,

collaboration, usefulness and aspects of

sustainable development

b) Application user responses in the FGD gave 12

responses each with five positive responses and

seven negative statements

c) The aspect of collaboration has the most

significant positive impact. But on the other

hand, the aspects of usefulness and sustainable

development gave a relatively large negative

response.

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d) It can be concluded that the Desa Mitra

application is in line with the principle of open

data, supporting collaboration between agencies

and agencies with operators.

e) Implementation of the Village Partner system

still needs continuous improvement so that it

can answer the needs of regulators including the

blank spot area, IT technical team support,

guidance and reporting needs for the integration

of e-panning and e-budgeting in one platform

4.4.3 Information User Community

Elements

The most crucial thing in using information is how

people understand the open data information

provided. Finally, based on the open data

information, the community must take actions and

decisions that encourage their participation and

involvement in various development sectors. The

author provides questions about the open data

criteria as asked to the respondent operators and

regulators. Respondents are elements of the

community represented by social institutions in the

field of information and public openness. Based on

the discussion obtained information on community

perception as follows:

Table 3: Community Perceptions in the implementation of

open financial data systems based on the principles of

Open Government

Perceptions

Principles of OG

Tra Par Col Use Info

Excellence

1 Open data

implementation

has been able to

encourage the

issue of

transparency,

community

participation and

collaboration

between the

community and

the government

in regional

development

+ + +

2 Wonosobo has a

uniqueness in the

implementation

of open

government

where

government

openness is

actually initiated

from village

openness

+ + + +

3 Open data places

the community as

a function of

control over the

government in

managing village

finances

B Weakness

1 In general, the

response and

level of

community

participation are

minimal.

Therefore it is

necessary to

continuously

socialize open

data applications

from the smallest

environment

2 With open data,

the public will

know what the

government is

doing, for

example before

there is open data

the community

never knows

what regulations

are being made so

they cannot

participate, at

least through

musrembang.

- -

3 The mindset of

government

administrators is

not yet focused

on public services

and transparency.

The public

service regulation

cannot be

implemented yet.

Information

transparency does

not only provide

reporting

- - -

4 The community

has not utilized

open data, and

not all have

access to the

information

presented. This

problem occurs

because the

public does not

understand the

benefits of the

open data

information

system.

- - - -

5 It is necessary to

conduct extensive

socialization to

the public about

the open data

information

system facility as

a function of

control over

village

- -

Stakeholders’ Perception of Village Financial Open Data Applications based on the Open Government Principles: Case Study of the

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government

6 The main focus in

campaigning

open data to the

most important

community is the

village

government

itself, which is

currently still the

role of the

district, sub-

district or

community

government

- - -

Source: Data Focus Group Discussion, 2019

Based on the results of the poll obtained information

that:

a) The Village Partner system application is

generally in accordance with the principles of

open data namely transparency, participation,

collaboration, usefulness and aspects of

sustainable development

b) Application user responses in the FGD gave nine

responses each with three positive responses and

nine negative statements

c) The aspect of participation has the most

significant positive impact, while the aspect of

developing sustainable development gave a

sizeable negative response.

d) It can be concluded that the Village Partner

application is in line with the principles of open

government, able to involve community

participation but on the other hand, the

community has hope that the Village Partner

system can continue to be developed so that it

can answer the needs of government control

e) Identified community needs include the need for

information dissemination and information use

literacy to control governance.

4.5 Comparative Analysis and Review

of the Village Partner Application

System

The Mitra Desa application system is an alternative

application in addition to similar applications

developed by the central government. Since the

issuance of Minister of Home Affairs Regulation

No. 20 of 2018 concerning Village Financial

Management, the Ministry of Internal Affairs

through the Directorate General of Village

Government Development has also developed a

similar application system which then widens to the

village planning and asset modules. In this

discussion, a technical analysis (front-end) of the

Mitra Desa application will be compared with

similar applications.

In this Desa Mitra application, there are generally a

number of modules namely Village Profile,

Population Data, Poverty Data Collection, Land

Data, Village Finance, Asset Administration, SMS

Gateway and Open Survey

The Wonosobo District Government has required

236 Villages to provide media containing budget

information and village financial management. At

this time, financial management is done digitally

through the Mitra Desa application. The Mitra Desa

financial system is connected to a middleware

device at the district level that allows integration of

data from the village to the district for evaluation

and supervision.

This process leaves behind the old way in which the

village medium-term development plan, village

budget plan and village budget are submitted in

printed form. This new mechanism allows the

Government at the Regency level to provide

feedback on the content in the village planning

document. This financial information can then be

accessed by the public openly through the Mitra

Desa portal. Through the portal, the public can see

the number of funds managed by the village and the

utilization of these funds directly (real-time). The

Wonosobo District Government has obliged villages

to provide manual financial information media that

are placed in strategic places in the village.

To further see what information can be accessed by

the community and also to analyze the suitability of

the information produced by the Mitra Desa

application with regulations, especially Minister of

Home Affairs Regulation Number 20 the Year 2018

on Village Financial Management, along with an

analysis of the Mitra Desa application and a

comparison with the application system similar type.

4.5.1 Monitoring Menu of Mitra Desa

Application System

The monitoring menu explains the summary of

village financial budget reports based on the total

budget, both total revenue, expenditure and

financing. In addition, there are information filters,

namely: Document Type (village budget, village

medium-term development plan, village Realization

Report); Years (2013 to 2023); Sub-district; and

Budget type (Total Budget, amount of revenue,

amount of expenditure, amount of Financing

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Receipts, and amount of Financing Expenditures).

The conclusions of the review results show some

notes as follows:

a) Generally monitoring information based on

several types of documents above is not found in

Similar Applications. Information that can be

generated by Similar Applications similar to

Mitra Desa is the Report on Realization of

Village Budgets by Sector, Report on Village

Fund Recapitulation by Sector, Report on

Recapitulation of Village Fund Usage, Report on

Realization of Village Fund Utilization and

Report on Village Fund Absorption Report

b) The advantage of the Village Partner application

is that it can present information based on the

Village Medium Term Development document

and the Village Development Panning while

Similar Applications can only present

information based on the Village Budget

document and the Village Budget Realization

Report.

c) On the other hand, Similar Applications have the

advantage of being able to present information

per specific activity of the realization of the

Village Fund both requested by the Minister of

Home Affairs Regulation Number 20 of 2018

regarding Village Financial Management and

Minister of Finance Regulation Number 225 of

2017 concerning the Second Amendment to the

Minister of Finance Regulation Number 50 2017

concerning Management of Transfers to Regions

and Village Funds.

4.5.2 Village Information Filtration Menu

per District based on Total Budget

This information presents 2018 Village Budget data

for all villages in the sub-district, which include

income, expenditure, and financing. The review

results show the following findings:

a) Generally monitoring information based on

Village Budget per sub-district is not found in

Similar Applications.

b) Information that can be generated by Similar

Applications is only the Village Budget in each

Village Government, so there is no consolidation

of the Village Budget 1 Regency and per district.

c) Village Budget Report on Similar Applications

consists of 13 planning and budgeting reports,

namely 1) Report of Budget Village Regulation,

2) Report of Budget Village Recapitulation, 3)

Report of Budget Translation, 4) Budget Report

of Revenue Budget Details, 5) Budget Report of

Spending Budget Details, 6) Budget Report of

Financing Budget Details, 7) Planning Reports of

Village Cash Budget Details, 8) Planning

Reports of Budget Implementation Activities and

Budgets, 9) Reports of Village Activities Plans,

10) Implementation Budget Reports of

Continued Activities, 11) Village Budget

Summary Report by Source of Fund, 12)

Summary Report by Village Budget and 13)

Budget Report of Activities by Source of Funds

4.5.3 Village Information Filtration Menu

per Sub District based on Total Budget

In general, monitoring information based on the

Village Budget Realization Report per sub-district is

also contained in Similar Applications. Information

that can be generated by Similar Applications with

similar subdistricts is the Village Budget Realization

Report by Sector, Village Fund Recapitulation

Report by Sector, Village Fund Usage

Recapitulation Report, Village Fund Usage

Realization Report and Regulation of Ministry of

Finance 225/2017, Village Fund Absorption Report

4.5.4 Purposive Information Menu Village

Financial Report Filtration

The Mitra Desa application can also display data for

each Village Government based on the Village

Midterm Development Planning, Village Planning

Program, Village Budget, Overview, and other

Reports. In general, reports on the realization of the

Village Budget per Village Government in the Desa

Mitra Application are also found in the Similar

Applications. For the record, the Village Partner

Application does not have a Village Budget

Realization Report display that shows the realization

details per activity and also the Regulations of

Finance Minister 225/2017 Village Fund Absorption

Report. The two applications also did not display the

three reports requested by Minister of Home Affairs

Regulation Number 20 of 2018 concerning Village

Financial Management, namely:

a) Final Report on the Realization of the

Implementation of Activities and Budget signed

by Head of Section / Section Head;

b) Final Report on Realization of Activities signed

by the Village Head; and

c) Appendix of Sectoral Programs, Regional

Programs, and other Programs that enter the

village

Based on the comparison of functions and

features in the two open data application

systems, a summary of the advantages and

Stakeholders’ Perception of Village Financial Open Data Applications based on the Open Government Principles: Case Study of the

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disadvantages of each application can be

compiled as follows:

a) The Mitra Desa application has a portal that can

present data on the Village Midterm

Development Planning, Village Planning

Program, Village Budget, and Report on the

Realization of the Village Budget in the

infographic and detailed data to the public,

while Similar Applications do not exist;

b) The Village Partner Application can present

consolidated Village Budget reports per sub-

district and per district, while the Similar

Applications only present the Village Budget in

each Village Government

c) The Village Partner Application does not have a

Village Budget Realization Report display that

shows the realization details per activity and

also the Village Fund Absorption Report

225/2017, while the Similar Application has it;

d) Both applications do not display the three

reports requested by Minister of Home Affairs

Regulation Number 20 of 2018 concerning

Village Financial Management, namely:

• Final Report on the Realization of the

Implementation of Activities and Budget

signed by Head of Section / Section Head;

• Final Activity Realization Report signed by

the Village Head; and

• Annexes of Sectoral Programs, Regional

Programs, and Other Programs that enter

the village

5 CONCLUSION

1. Open financial data Mitra Desa encourages the

implementation of the principles of good

corporate governance, especially starting from

community participation.

2. The Mitra Desa application is in line with the

principles of open government. However,

aspects of the value of use and sustainable

development or innovation are still gaining

attention from the district government.

Especially how this technology system can

respond quickly to the needs of each

community, operators, and regulators

themselves

3. Village Autonomy is within the scope of the

Unitary Republic of Indonesia, so that the

Village Finance open data which is an initiative

from below in Wonosobo Regency, should be

made in conformity with national policies

related to Village finance.

4. The Mitra Desa application does not have a

significant difference from similar applications,

meaning that this application can technically

replace the Similar Government Application

functions of the central Government. However,

it is necessary to develop an interface between

the two so that national financial reporting can

be fulfilled by the Desa Mitra system

5. Data update speed is essential because a lot of

data has not been updated. Most are still 2018

data, 2019 data are still very minimal presented

in the latest information.

6 RECOMMENDATION

1. The need to design the harmonization of

information substance and other reporting needs

between the Mitra Desa and Similar

Applications developed by the Ministry of

Internal Affairs and Indonesia's National

Government Internal Auditor. In other words,

the information presented by the village partner

must be in full compliance with Similar

Applications

2. The Mitra Desa application should clarify the

display information, especially on the main

menus which do not provide data on what year

is displayed.

3. The Village Partner application should clarify

the information at the bottom of the list that

presents a list of villages in which the order of

villages is based on specific categories.

4. The Village Partner application should complete

the report required by the existing regulations,

especially in the Village Budget Report and

several Reports related to the Realization of the

Village Budget

5. The Mitra Desa application should have an

alternative display of aggregate options (there is

a drill-down menu) so that readers can not have

to scroll down too far if you want to see bottom-

line data.

6. Further system development needs to pay

attention to aspects of Inter-operability,

synchronization with Similar Applications, and

efforts are integrated with Performance

Management

7. Further research should be able to explore in

more detail aspects of the form of public

participation in the use of information, the

negative impact of the use of uncontrolled open

data, and test the reliability of Mitra Desa

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technology systems to determine reliability

against hacker threats.

8. The Mitra Desa application requires

adjustments to changes in regulations more

adaptively to be able to maintain aspects of

accountability and compliance with rules.

9. Further research should be able to explore in

more detail aspects of the form of public

participation in the use of information, the

negative impact of the use of uncontrolled open

data, and test the reliability of the system to face

hacker threats.

ACKNOWLEDGEMENT

This paper has many limitations to explain in-depth

the open data system's support of the principles of

open government so that it requires criticism and

suggestions from readers for further refinement. This

paper is also not possible without the support of

various parties. On this occasion, the author would

like to thank the Universitas Indonesia Vocational

Education Program for helping and facilitating the

author to complete this simple paper.

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