The Village Fund in Indonesia is one of the instruments for budgetary decentralization to accelerate development and community empowerment at the village level. Under the regulation of the Minister of Village and Development of Disadvantaged Regions and Transmigration No. 16, the year 2019, one of the priorities for the use of the village funds is for disaster management. In the implementation, however, asymmetric information and misperception towards the regulation allegedly caused the management of village funds not to be connected with disaster risk reduction programs. This study aims to identify priorities for allocating village funds related to disaster management programs. Furthermore, this study will also determine the factors that cause information asymmetry at each level of policymakers. This research was conducted in 7 villages located in three sub-districts, which were severely affected by the 2004 tsunami in Banda Aceh City. The results of this study show the asymmetry of perceptions exists among the policymakers from the city to the village levels. This asymmetry has led to disaster management programs not being a priority in the use of village funds. The absence of regulation in the city levels hinders village leaders to use of village funds for disaster management.

印度尼西亚的乡村基金是预算权力下放的工具之一，以加速乡村一级的发展和社区赋权。根据2019年村与贫困地区发展和移民部长第16号的规定，村资金的优先使用之一是灾害管理。然而，在实施过程中，据称信息不对称和对法规的误解导致村资金管理与减灾计划没有联系。本研究旨在确定分配与灾害管理计划相关的村庄资金的优先事项。此外，本研究还将确定导致各级决策者信息不对称的因素。这项研究是在位于班达亚齐市 2004 年海啸严重影响的三个街道的 7 个村庄进行的。这项研究的结果表明，从城市到乡村的决策者之间存在认知不对称。这种不对称性导致灾害管理计划不是村资金使用的优先事项。市级监管的缺失阻碍了村干部将村资金用于灾害管理。