IDENTIFYING THE VILLAGE FUND’S EFFECTIVENESS IN STRENGTHENING SUSTAINABLE TOURISM VILLAGES

This study identified factors that are crucial in sustaining the performance of tourism village through the village fund. Village Fund is one of the fiscal development instruments aimed at accelerating the distribution of welfare for the villages especially for tourism villages. Data used in this study includes the realization of the Village Fund in 2018 and 2019 from the Fiscal Policy Agency (BKF), Ministry of Finance. Data on the realization of the Village Fund are categorised into output codes in the form of numbers. For achieving the research objectives, the analytical tool used is Data Envelopment Analysis (DEA) to measure the


INTRODUCTION
The amount of Indonesia Village Fund allocated to develop and strengthen tourist villages continues to escalate in the number and quality of their use. As a fiscal instrument for development from the periphery, Village Fund is intended to accelerate equity and the quality of life of rural communities in every village. The instrument, derived from the General Allocation Fund (DAU) and the Special Allocation Fund (DAK), is allocated based on the concept of the fiscal gap to help finance special activities within regional affairs and in accordance with national priorities. The purpose of DAK is to fully assist the region, in this case, the village, in managing the Village Fund in the context of accelerating the development of tourist villages. DAK has a particular characteristic that can only be used in conformity with the menu of activities determined by the Technical Department related to the area of DAK allocation (David, 2018).
In 2015, the allocated Village Fund amounted to IDR 20.7 trillion, and each village received Tourism village is one of the themes for tourist destinations which appeal relies on the form of village life values (Marjuka, 2017;Susilo, 2020;Aguzman, Manurung, Pradipto, & Sanny, 2020). As usual, a destination must have the attributes of amenity, attraction, accessibility, ancillary, and available packages (Middleton, Fyall, Morgan, & Ranchhod, 2009). Sitinjak (2020 argues that each element of a tourist village has its weight of importance; for example, the attraction has the highest weight of 25.5%, followed by accessibility 24.60%; ancillary, 18.60%; accommodation, 18.20%; and amenities 13.00%. Attractions are the main priority, so it is strengthened by increasing the thematic variation of tourism, namely cultural events, improving the quality of souvenirs, and structuring the area to become a photo spot. The five attributes of strengthening the tourist village are carried out following the institutional capacity formed by the local community. Community empowerment in tourism is an expectation from the government so that local communities must also be able to draw positive benefits from tourism development efforts (Herawati, Purwaningsih, & Pudianti, 2014).
Communities who are the main actors must be actively involved in tourism development with other relevant stakeholders, both from the government and the private sector, to achieve economic benefits that can improve the welfare of the people.
In achieving the Sustainable Development Goals (SDGs) in 2030, the villages have been documented and are listed in Presidential Decree No. 59/2017. Therefore, the allocated Village Fund is expected to be utilized under the SDGs principles, with no exception for tourist villages. Sustainability, manifested by the SDGs, is a goal for future generations that involves reconciling economic interests with natural resources and local culture so that they continue to provide benefits to stakeholders for an indefinite period. There has been much restructuring in the agricultural sector into modern sectors in rural areas. The tourism sector is an alternative to maintaining socio-economic wealth in rural areas. Many of Indonesia's countryside is rich in natural landscapes, culture, and traditions that need to be preserved.
Rural tourism can promote sustainability and positively impact the community's economy (Marzo-Navarro, Pedraja-Iglesias, & Vinzon, 2015). Stakeholder strength is a requirement of sustainability, environmental support, local policies, and the existence of tourist destinations.
The development of tourist destinations is based on a model of local community empowerment concerning the principles of nature conservation, economy, and socio-culture.
Community empowerment is fundamental as it is the core of sustainable tourism. The community's perspective as a stakeholder has a significant role in developing a tourist destination. Some researchers argue that sustainable and community-based tourism preserves nature, has high control over tourism activities, and benefits the community as the primary host (Scheyvens, 1999). Community empowerment in tourism also reflects expectations from the government so that local communities must also be able to draw positive benefits from tourism development efforts (Marjuka, 2018;Herawati, Purwaningsih, Pudianti, & Surya, 2014).
The basic concept of a tourism village includes territory, rural heritage, rural life, and rural activities. Combined with the community's involvement in solving issues on a small to a global scale, these attributes are the basis of sustainability (Fons, Fierro & Patiño, 2011). Tourist villages throughout Indonesia are an inseparable part of global tourism economic activities and are committed in achieving the SDGs. Utilization of the Village Fund to strengthen sustainable tourism villages will promote the village economy. As the epicentre of economic growth, sustainable tourism villages will create economic multipliers through networks and chains of tourism village products. However, research on the effectiveness of using the Village Fund in efforts to develop sustainable tourism villages is still limited. This study is expected to contribute to identifying the Village Fund's effectiveness in strengthening sustainable tourism villages by improving the 4A functions: attractions, accessibility, amenities, and ancillary, which reflect the organizational/institutional capacity. This study consists of four parts. The first part introduces the concept of a tourism village, the Village Fund in Indonesia, and sustainability. The second part explains the methodology used in the study. The third part discusses the results and analysis. The last part provides the conclusion and suggestions.

Analytical framework
Technically, the effectiveness of using Village Fund can be seen from: a) Changes in output indicators before/after Village Fund is allocated; b) Changes in the efficiency of the use of inputs in the creation of outputs, accompanied by information on the size of outputs or changes in productivity. Extensions in this context refer to the additional input capacity in terms of volume, timeliness, and allocation of use. At the same time, improvements refer to positive progress towards achieving the SDGs targets, both indicated by the SDGs indicators and proxies of tourism output. This research model assumes that tourist village destinations (attractions or tourism programmes) are strengthened by using the Village Fund allocations to create new attractions/spots (and their multiplier effects). In addition, the existence of the Village Fund is expected to improve accessibility, amenities, and ancillary, which are the essential components of tourism villages. Village Fund spending in tourist villages is mapped according to SDGs number 8, 12, 14, and 17. It can help achieve sustainability within the scope of the four SDGs that have been mentioned. A study evaluating the effectiveness of using the Village Fund to develop a tourist village must at least meet the following criteria: analytic, systematic, reliable, reproducible, and easy to use.

Data collection
Data used in this study includes the realization of the Village Fund in 2018 and 2019 from the Fiscal Policy Agency (BKF), Ministry of Finance. Data on the realization of the Village Fund are categorised into output codes in the form of numbers. For example, code 230101 reflects the expenditure and completion of village road maintenance. Then the output codes are categorised into the 4A functions: attractions, accessibility, amenities, and ancillary (institutional). Selection of Village Fund data/output codes related to the use and purchase of goods and services for tourist villages are mapped according to SDGs 8, 12, 14, and 17. The selected villages are located in six provinces: West Java, Central Java, East Java, DI Yogyakarta, Bali, and West Nusa Tenggara. The selection of the six provinces was based on the highest number of tourist villages spread across provinces in Indonesia. The following is the indicator code for village funds in tourist villages in six provinces against the selected SDGs. Furthermore, the data will be processed using Data Envelopment Analysis (DEA) to find efficiency figures from village funds.    In order to achieve the research objectives, the Data Envelopment Analysis ( Where are the outputs and are the inputs of each DMU. Then, is the weight assigned to the output on the basis of unit b, is the weight assigned to the input.

RESULTS
Rural tourism is one of the most labour-intensive industries, which has a high potential to contribute to the creation of new workplaces and the economic development of rural areas (Hall, Kirkpatrick, & Mitchell, 2005). The financing aspect, including the Village Fund, is one of the main enabling factors in achieving the development goals of tourism villages. Hall and Daneshmend (2003) stated that financing for tourist villages is often limited due to low tourist traffic and short vacation periods. In Indonesia, the government provides support for the development of tourist villages, one of which is through the Village Fund. The primary distribution of village funds is prioritised to finance local-scale programmes and activities to evolve villages and empower communities. Village Funds are following the priorities to ensure that output achievement can be maximised. Additionally, the amount of Village Fund that increases yearly is expected to be used efficiently through the output. The tourist villages that are the unit of analysis for this research are located in West Java, Central Java, East Java, DI Yogyakarta, Bali, and West Nusa Tenggara. This study categorizes the results of Village Fund efficiency based on the output code, which is then categorised into the tourism output code and 4A (Accessibility, Amenities, Attractions, and Ancillary).   Table 6 shows that in 2019, there were not many changes, both in the number of villages that With the improvement of village infrastructure, it is hoped that it will improve the welfare of the people in the village.    Attraction is one of the essential components of tourism. An object that has an attraction in an area and is continuously developed will undoubtedly become a source/capital for that area.
Attractions are divided into three, namely: natural resource wealth, cultural tourism wealth, and artificial wealth. Therefore, village funds are used to develop tourist villages. Thus, research on the effectiveness of using village funds for attractions is essential. Tables 9 and 10  Based on the table, it is found that the number of villages that have effectively used village funds is at the efficiency level of 0.8 -1, with only a few or less than seven villages in 2018 and 2019.
This indicates that the utilization of village funds is still not optimal, so it is expected that Tourism villages that are not yet optimal with an efficiency level of 0 -0.79 can try to implement activities or policies for the use of villages that have effectively used them.
In addition to accessibility, amenities, and attractions, the ancillary component also needs to be considered in the development of tourist villages. The local government can provide ancillary as one of services for tourists. Ancillary supports tourism through management agencies, tourist information, travel agents, and stakeholders. Table 11    Sandjojo (2018), admits that village funding still has problems so far, especially on how the village officials allocate these funds. In addition, some of the village leaders or heads of villages still lack capabilities and knowledge in managing the reporting system for Village ( Anderesta, Maretta, & Arsyillah, 2018). These issues need to be addressed accordingly to promote optimal allocation of the Village Fund.
For a planning strategy to be successful, it must focus on organization efficiency (Baum, 2009). In addition, it must be noticed that not all rural areas are equally attractive to tourists, and it is the planners that must discover the special qualities and local attractiveness and plan for the development of these special features (Gunn & Var, 2002).

b. The problem of orderly institutional administration
The reporting system carried out by each village cannot be appropriately implemented due to several factors. Based on the results of the 2018 BPS survey, the obstacles in establishing village financial reports were primarily due to the limited capability of human resources (41.30%), the absence of guidance (24.64%) and others (6.52%).

c. Realization of Village Fund that is not well targeted
The allocation of the Village Fund increases gradually to improve village quality.  b. There needs to be data synchronization so that the data used between villages is the same.
c. Policy innovation is needed to help coordination and break the silos among the government institutions. The aim is to have higher capacity and capability of regulator and policymaker. There is a need for more substantial synergy between the central and regional governments to minimize deficiencies and overcome these obstacles. Some empowerment activities can be promoted, such as intensifying training activities for the village officials, including administrative processes, and mapping the strategic village problems and goals that need to be addressed urgently. Nonetheless, this study has answered the research objectives, namely the use of the Village Fund in improving sustainable tourism villages. Based on the results, it can be seen that the number of villages that have been effective in using village funds is shown through the results of the DEA. If the DEA score is one, the village has used the funds efficiently. Hopefully, this research can be used as a basis for policy formulation in improving sustainable tourism villages. However, we realize several shortcomings. It will serve as inputs to enrich further research, including:

CONCLUSION
1. It is necessary to use data over a more extended period to show the impact of the Village Fund.

2.
It is necessary to use formal parametric methods to demonstrate better the impact of Village Fund allocations on the development of tourist villages and show effectiveness