scholarly journals E-VILLAGE BUDGETING : EFEKTIVITAS PENCEGAHAN FRAUD PADA PENGELOLAAN KEUANGAN DESA DI KABUPATEN BANYUWANGI

2020 ◽  
Vol 16 (1) ◽  
pp. 54-75
Author(s):  
Anak Agung Gde Satia Utama ◽  
Afika Rana Zahari
Keyword(s):  
Financial Management ◽  
Fraud Triangle ◽  
Analysis Techniques ◽  
Development Policies ◽  
Iso 9126 ◽  
Financial Management System ◽  
Village Government ◽  
Triangle Theory ◽  
The Village ◽  
Typical Variety

This study aims to examine whether the current village financial management system in Banyuwangi that uses E-Village Budgeting has been effective in preventing the possibility of fraud in managing village finances. The theories construct these researches are the fraud triangle theory, the fraud management process and ISO 9126. This study used qualitative exploratory methods. This study used the most common data analysis techniques, Max Weber's ideal type. This type is a model or mental abstraction of relationships or social processes. The typical variety is a clear standard where data or "reality" can compare. EVB effectiveness testing is done using ISO 9126. The result of this study is the village government feels that the current EVB system has been effective in preventing fraud in village financial management. This is because EVB has a different mechanism than when it is still manual, in the process of disbursing funds. This research can be used as a basis for further research on EVB and can be an input for the Banyuwangi government in taking additional EVB development policies.

scholarly journals FINANCIAL MANAGEMENT REFORM PROCESS IN THE INDONESIAN VILLAGE GOVERNMENT

2019 ◽  
Vol 7 (4) ◽  
pp. 962-967
Author(s):  
Andy Dwi Bayu Bawono ◽  
Heppy Purbasari ◽  
Suyatmin Waskito Adi
Keyword(s):  
Financial Management ◽  
Management System ◽  
Government Regulation ◽  
Primary Data ◽  
Reform Process ◽  
Indonesian Government ◽  
Teachers And Students ◽  
Financial Management System ◽  
Village Government ◽  
The Village

Purpose: The study aimed to examine contingency factors influencing the village reform especially the financial management process. Methodology: Primary data was obtained through interviews, while the supporting data was gathered from an examination of Indonesian government documents, organizational reports, and academic literature. Result: The present study found that the primary motive for FMS Reform in the Indonesian village government was the need that was expressed by the Indonesian Ministry of Home Affairs (MoHA) as a regulator of Indonesian village government for modernizing the village financial management and reporting system. Applications: This research can be used for the universities, teachers, and students. Novelty/Originality: The first FMS reform was marked by the enactment of Indonesian Government Regulation (GR/PP) 72/2005 on 'Village' followed by the MoHA regulation on the 'guidance of financial management system'. These regulations were denoted as a reform from the old village administration system regime to the new village financial management system.

Management of Village Finance to Achieve Good Governance in Talagasari, Garut

2020 ◽  
Vol 2 (1) ◽  
pp. 11-18
Author(s):  
Riki Ismail Barokah
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Community Empowerment ◽  
Regional Autonomy ◽  
Lack Of Information ◽  
Village Government ◽  
Management Power ◽  
The Village

This study aims to explore village authority in village financial management to realize village governance in accordance with the principles of Good Governance. One of the financing for the Village Government program is the Village Fund Budget (ADD). The research method used is descriptive analysis to get a clear picture by examining secondary data. Secondary data is obtained through literature studies from primary legal materials and secondary legal materials related to regional autonomy in villages in the management of Village Government, particularly with regard to the performance of Village-Owned Enterprises based on Law Number 6 of 2014 concerning Villages. The data obtained from this study were analyzed juridically normative with a statutory approach. The results showed the accountability of the village head in managing village finances. In exercising the power of village financial management, the village head authorizes part of his power to the Village apparatus. (2) The village head as the holder of the village financial management power as referred to in paragraph (1), has the authority to: a. establish policies regarding the implementation of APBDesa; b. determine PTPKD; c. determine the officer who collects village revenue; d. approve expenditures for activities stipulated in APBDesa; and e. take actions that result in spending at the expense of the Village Budget. The factors that become obstacles in Talagasari, namely the lack of information and lack of direction in the distribution of ADD, so that it contributes low to community empowerment.

scholarly journals IMPLEMENTASI PERCEPATAN PEMBANGUNAN DESA DALAM MEWUJUDKAN PEMBANGUNAN BERKELANJUTAN BERDASARKAN UNDANG-UNDANG NOMOR 6 TAHUN 2014 TENTANG DESA

2019 ◽  
Vol 1 (02) ◽  
pp. 216-227
Author(s):  
Abustan Abustun
Keyword(s):  
Sustainable Development ◽  
Rural Areas ◽  
Public Facilities ◽  
State Administration ◽  
Development Policies ◽  
The Government ◽  
Village Government ◽  
The Village ◽  
And Training

Dalam perjalanan ketatanegaraan Indonesia, sistem pemerintahan desa kembali mulai diseragamkan melalui Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Penelitian ini bertujuan untuk menjelaskan peran lembaga pemerintahan desa dalam pelaksanaan pembangunan berkelanjutan di pedesaan serta tata kelola kebijakan pembangunan desa melalui pemanfaatan Dana Desa. Metode yang digunakan dalam penelitian ini adalah penelitian hukum empiris. Hasil penelitian ini menjelaskan bahwa faktor pendukung pelaksanaan tugas Kepala Desa di Kecamatan Trucuk yaitu adanya pengarahan, bimbingan, serta pelatihan bagi Kepala Desa dalam menyusun rancangan peraturan desa untuk mewujudkan percepatan pembangunan desa yang berkelanjutan. Sedangkan faktor yang menghambat pelaksanaan tugas Kepala Desa di Kecamatan Trucuk yaitu rendahnya partisipasi masyarakat dalam menyikapi program kerja yang dijalankan oleh pemerintah desa serta rendahnya kesadaran masyarakat dalam memelihara fasilitas umum yang ada di desa. Pemerintahan desa yang baik adalah sebuah kerangka institusional untuk memperkuat otonomi desa karena secara substantif desentralisasi dan otonomi desa bukan hanya masalah pembagian kewenangan antarlevel pemerintah, melainkan sebagai upaya membawa pemerintah untuk lebih dekat dengan masyarakat. Pemerintah desa yang kuat dan otonom tidak akan bermakna bagi masyarakat tanpa ditopang oleh transparansi, akuntabilitas, responsivitas, dan partisipasi masyarakat.   IMPLEMENTATION OF ACCELERATION OF VILLAGE DEVELOPMENT IN REALIZING SUSTAINABLE DEVELOPMENT BASED ON LAW NUMBER 6 YEAR 2014 ABOUT VILLAGE Abstract In the course of the Indonesian state administration, the village government system began to be uniform again through Law Number 6 of 2014 concerning Villages. This research aims to explain the role of village government institutions in the implementation of sustainable development in rural areas and the governance of village development policies through the use of Village Funds. The method used in this research is empirical legal research. The results of this research explain that the supporting factors for the implementation of the duties of the village head in Trucuk Village are direction, guidance, and training for village heads in drafting village regulations to realize the acceleration of sustainable village development. Meanwhile, the factors that hinder the implementation of the duties of the village head in Trucuk Village are the low participation of the community in responding to the work programs run by the village government and the low awareness of the community in maintaining public facilities in the village. Good village governance is an institutional framework to strengthen village autonomy because substantively decentralization and village autonomy are not just a matter of sharing authority between levels of government, but as an effort to bring the government closer to the community. A strong and autonomous village government will not be meaningful to the community without being supported by transparency, accountability, responsiveness and community participation.  

scholarly journals Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa

2019 ◽  
Vol 1 (2) ◽  
pp. 523-542
Author(s):  
Sri Ayu Saputri ◽  
Nurzi Sebrina ◽  
Vita Fitria Sari
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
The Public ◽  
Analysis Techniques ◽  
West Sumatra ◽  
Qualitative Descriptive ◽  
Village Government ◽  
The Village

This study aims to determine how Administration, Reporting and Accountability of Dana Nagari in Batang Anai District, Padang Pariaman Regency, West Sumatra Province. There are three (3) aspects in village funds, administration, reporting and accountability. To achieve these objectives, descriptive qualitative research methods are used. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation using qualitative descriptive analysis techniques. The results of the study show: (1) Administration carried out by the treasurer in the form of receipts and expenditures which are recorded in the general cash book, bank book, income details book, and financing details book which is equipped with receipts. (2) Reporting that the delay in disbursing village funds was due to the late regulation of the Regulations of the Regent of Padang Pariaman which caused the disbursement of stage I and phase II village funds to be delayed too late. (3) Accountability Submission of accountability reports to the public through various media, such as websites and billboards. Submission through this media can make it easier for the public to obtain information about the performance of the village government.

scholarly journals FRAUD THEORY EVOLUTION AND ITS RELEVANCE TO FRAUD PREVENTION IN THE VILLAGE GOVERNMENT IN INDONESIA*

2015 ◽  
Vol 1 (2) ◽  
pp. 177
Author(s):  
Novita Puspasari
Keyword(s):  
White Collar Crime ◽  
Fraud Triangle ◽  
Theory Analysis ◽  
Fraud Prevention ◽  
Lack Of Control ◽  
The Future ◽  
Fraud Theory ◽  
Abc Analysis ◽  
Village Government ◽  
The Village

This paper discusses the evolution of fraud theory from time to time, starting from initial fraud theories, such as White-Collar Crime, Fraud Triangle, and Fraud Scale, to modern fraud theories, such as Fraud Diamond, M. I. C. E model and ABC analysis. Studying the evolution of fraud theory will be very helpful to prevent the occurrence fraud in the future. In addition, this paper also discusses the relevance of fraud theory and fraud prevention in the village government. Village fund can be the object of fraud because of its significant amount, lack of control, and conflict of interest of various parties. Modern fraud theories, such as Fraud Diamond, M. I. C. E model, and ABC analysis are used to analyze the possibility of who will be the perpetrators of fraud in the village government (who), why they commit fraud (why), and how to prevent fraud in the village government (how). Fraud theory analysis in the village fund management could be a foundation for related parties (village stakeholders) to make relevant policies as well as a basis to conduct village fund research in the future.

scholarly journals Stakeholder collaboration to support accountability in village fund management and rural development

2020 ◽  
Vol 3 (2) ◽  
pp. 89
Author(s):  
Fannidya Hamdani Zeho ◽  
Ardian Prabowo ◽  
Roro Ayu Estiningtyas ◽  
Mahadiansar Mahadiansar ◽  
I Gede Eko Putra Sri Sentanu
Keyword(s):  
Rural Development ◽  
Human Resources ◽  
Financial Management ◽  
Economic Benefits ◽  
Community Empowerment ◽  
Fund Management ◽  
Interactive Approach ◽  
Stakeholder Collaboration ◽  
Village Government ◽  
The Village

The village government has an substantial responsibility in managing human resources to produce regional economic benefits. This research aims to identify the stakeholder collaboration to support accountability in village fund management and rural development.  This study used an interactive approach with data collection methods such as structured interviews, documentation, and observation. The object of the study is village officials in Pranggang Village, Plosoklaten District, Kediri Regency, East Java Province. The results of the study showed that the village government has not optimally carried out its role in involving more stakeholders.  Collaborative stakeholders in managing village funds involved village government officials, activity management team and community.   They play a positive role in bringing about village accountability in managing village funds. An increased community participation contribute to program evaluation activities and effectiveness in the village financial management. The accountability of the village funds utilization has met the Home Affairs Ministerial Regulation number 113 of 2014. In addition, social accountability has been applied in various forms of effective interactions between the community and village government. Much efforts are required to improve the quality of human resources through more stakeholder engagement, training activity and  community empowerment.   JEL Classification: H72; H83; O20

scholarly journals Community Participation in the Village Fund Program in Kemang Manis Village, Tebing Tinggi District, Empat Lawang Regency, South Sumatra

2018 ◽  
Vol 1 (1) ◽  
pp. 23-38
Author(s):  
Hikmah Adila ◽  
Andy Alfatih ◽  
Alfitri
Keyword(s):  
Community Participation ◽  
Community Involvement ◽  
Financial Management ◽  
Development Project ◽  
Community Empowerment ◽  
Land Values ◽  
Infrastructure Development ◽  
Daily Work ◽  
Village Government ◽  
The Village

This study aimed to find out how community participation in the Village Fund program in Kemang Manis Village in the Four Lawang District in 2016 and the factors that supported and blocked community participation in the village fund program in Kemang Manis Village. The method used was qualitative so that the data obtained through interviews, observation and study of documentation and qualitative descriptive analysis techniques. The results showed that at the decision making stage, the participation of the Kemang Manis village community in the Village Fund Program in 2016 was still low because the data synchronization activities were not carried out, only the village elite community and workers as well as grant providers, were invited, attended, gave opinions, and approve the results of the meeting's decision. At the implementation stage (community participation) was quite good, it appeared in the crowded community who registered themselves as candidates for village infrastructure activities, following the work briefing and direction from the village government. At the time of implementation the community brought their own carpentry equipment, donated food and drinks, and received wages or daily work incentives, and participants of community empowerment activities received transport money. The stages of the utilization of benefits (benefits) the community felt the benefits of the results of village development. Roads could be passed by 4-wheeled vehicles, making it easier to transport agricultural produce, residents began to build houses because roads were available and land values ​​had also increased. The community had not yet been involved in the monitoring, supervision and evaluation stages, because in the planning stages of the Village RPJM and Village RKP documents the community involvement is still low. At the stage of implementation of village development the community was involved as an implementer, but the procurement and financial management and administration activities were carried out by the village government. There were no complaints from the public and information disclosure regarding the new Village Fund in the form of a Village Infrastructure development project board.

scholarly journals Implementation of Multiple Linear Regression Methods as Prediction of Village Spending on Village Financial Management System

Kursor ◽  
2020 ◽  
Vol 10 (2) ◽  
Author(s):  
Nisa Hanum Harani ◽  
Hanna Theresia Siregar ◽  
Cahyo Prianto
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Financial Management ◽  
Mean Squared Error ◽  
Sampling Technique ◽  
Absolute Error ◽  
Budget Process ◽  
Squared Error ◽  
Financial Management System ◽  
The Village

The realization of village welfare and improvement of Village development can be started from the financial management aspects of the village.  The village government has authority ranging from planning, implementation, reporting to accountability.  There are two important variables as the financial aspects, there is village income, and village expenditure.  The village budget process is a plan that will be compiled systematically. Planning has an association with predictions which is an indication of what is supposed to happen and predictions relating to what will happen.   To provide a  good village budget planning the village budget prediction feature is required. This prediction feature is done using data mining which is modeled i.e. multiple linear regression algorithm.  The variable is selected using a purposive sampling technique and the sample count is 29 villages.  Dependent variables are village Expenditure as Y, and independent variables i.e. village funds as  X1 and village funding allocation as X2.   The best values as validation were gained in the 3rd fold with a correlation coefficient of 0.8907, Mean Absolute Error value of 87209395.37, the value of Root Mean Squared Error of 114867675.6, Roll Absolute  Error  (RAE) Percentage was 42 %, and  Root  Relative  Squared Error was 44 %.

scholarly journals PENYUSUNAN MODEL MANAJEMEN PENGELOLAAN KEUANGAN DESA PASCA PEMBERLAKUAN UNDANG-UNDANG NOMOR 6 TAHUN 2014 (Kajian Pada Desa Liliboi Kecamatan Leihitu Kabupaten Maluku Tengah dan Desa Rutong Kecamatan Leitimur Selatan Kota Ambon)

2019 ◽  
Vol 17 (2) ◽  
pp. 117-127
Author(s):  
Stenly Salenussa
Keyword(s):  
Research Design ◽  
Financial Management ◽  
Community Empowerment ◽  
Qualitative Approach ◽  
Management Model ◽  
Medium Term ◽  
Descriptive Research ◽  
The People ◽  
Village Government ◽  
The Village

With the preparation of the village financial management model according to the Undang-Undang No. 2 of 2014 and the Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014, it will facilitate the village government in managing the Village Fund Budget which is given specifically to Liliboi village, West Leihitu District, Central Maluku Regency and Rutong village, South Leitimur District Ambon City. The village medium term development plan, which was initiated through the village Musrembang forum up to the principles of transparent, accountable, participatory financial management, and carried out in an orderly discipline and the budget is the basis for implementation of village financial management. The results achieved were the absorption of village funds for the field of community empowerment, enjoyed by the people of both villages. To achieve the target, the study was designed with a qualitative approach, i.e. the data collected was not in the form of figures, but rather came from interviews, questionnaires, and other official documents. The research design in this study is descriptive research.

scholarly journals INOVASI PENINGKATAN KAPASITAS BENDAHARA DESA DALAM PENGELOLAAN KEUANGAN DESA

2020 ◽  
Vol 4 (2A) ◽  
pp. 63-76
Author(s):  
Muhammad Saleh
Keyword(s):  
Qualitative Research ◽  
Financial Management ◽  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Fund Management ◽  
Target Time ◽  
Planning Implementation ◽  
Village Government ◽  
The Village

This study aims to determine the compliance of existing administrationcarried out by the Village Government with the Minister of Home Affairs Regulation Number 1132014 concerning Village Financial Management and Legislationapplicable. The research method used is qualitative researchdescriptive analysis. Secondary data were obtained from the library study, while primary dataobtained through the results of research conducted at research locations in the districtSumbawa with 157 villages in Sumbawa Regency,which examined the 8 villages that were the samples of the study, as for the locationThe research was conducted in Labuhan Village, Sumbawa, Uma Beringin, Tepal, BatuRotok, Kaung Island, Bungin Island, Lekong and Mapin Rea and the Empowerment ServiceCommunities and Villages (Dinas PMD) Sumbawa Regency. This research aims tosynthesis of village financial management in the management of Village Funds. This type of researchis a qualitative research with a descriptive analysis approach. This researchcarried out using documentation techniques and interviews with parties involved in the management of the Village Fund. Descriptions are obtained throughanalysis of Permendagri No. 113 of 2014 by comparing the realization in the field.Village Fund Management from the planning, implementation, administration, reporting stagesand accountability in general can be said to be in accordance withPermendagri No. 113 of 2014 although there are several things in the planning,implementation and administration that are still not in accordance with the target time.

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