scholarly journals Mewujudkan Desa Bebas Korupsi Melalui Pengelolaan Keuangan Desa Terpadu

2019 ◽  
Vol 14 (1) ◽  
Author(s):  
Dewi Kania Sugiharti ◽  
Ajie Ramdan
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Government Regulation ◽  
Financial Risks ◽  
Supervision System ◽  
Regional Finance ◽  
State Finance ◽  
Village Government ◽  
The Village ◽  
Financial Losses

Artikel ini membahas masalah pengelolaan keuangan desa terpadu yang harus dilaksanakan oleh pemerintah desa untuk menghindari terjadinya korupsi. Hal tersebut penting untuk memahami permasalahan pengelolaan keuangan desa yang terjadi. Metode penelitian yang digunakan yakni  metode penelitian yang bersifat yuridis-normatif dengan mengambil contoh kasus korupsi pengelolaan dana desa di Simalungun, Mojokerto, Magetan, dan Ciamis. Hasil penelitian menunjukkan bahwa keuangan desa adalah termasuk keuangan negara. Pasal 93 ayat (1) PP No. 43 Tahun 2014 tentang Peraturan Pelaksana UU No. 6 Tahun 2014 tentang Desa menentukan Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban harus dilakukan dalam mengelola keuangan desa terpadu. Pengelolaan keuangan desa terpadu menurut Kerugian keuangan negara yang terjadi di empat desa tersebut merupakan kesalahan pengelolaan keuangan negara. Asas pengelolaan keuangan desa yaitu transparansi, akuntabilitas dan partisipatif harus diterapkan oleh pemerintahan desa dalam pengelolaan keuangan desa untuk mencegah terjadinya kerugian keuangan negara. Risiko keuangan desa yang diprediksikan oleh BPKP berpotensi mengakibatkan kerugian keuangan negara. Prediksi tersebut seharusnya ditindaklanjuti dengan memperketat sistem pengawasan kepada kepala desa serta perangkatnya dalam mengelola keuangan desa, kerja sama beberapa kementerian diantaranya Kementerian Keuangan, Kementerian Desa dan Transmigrasi, Kementerian Dalam Negeri, dan perlu dilakukan untuk mencegah terjadinya kerugian keuangan negara.This article discusses the problem of integrated village financial management that must be carried out by the village government to avoid corruption. This is important to understand the problems of village financial management that occur. The research method used is a juridical-normative research method by taking examples of corruption cases of village fund management in Simalungun, Mojokerto, Magetan and Ciamis. The results of the study show that village finance is part of state finance. Because regional finance is a part of state finance. Integrated village financial management based on Article 93 paragraph (1) of Government Regulation Number 43 of 2014 concerning Implementing Regulations Law Number 6 Year 2014 concerning Villages includes Planning, Implementation, Administration, Reporting and Accountability. The state financial losses that occurred in the four villages constituted a mistake in managing state finances. The principle of village financial management, namely transparency, accountability and participatory must be applied by the village government in managing village finance to prevent the loss of state finances. Village financial risks predicted by the BPKP have the potential to result in state financial losses. The prediction should be followed up by tightening the supervision system to the village head and its instruments in managing village finance, coordination between the finance ministries, the interior ministry and village ministries & transmigration needs to be done to prevent the loss of state finances.

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.

scholarly journals Peranan Badan Permusyawaratan Desa dalam Penyelenggaraan Pemerintahan di Desa

2020 ◽  
Vol 23 (1) ◽  
pp. 39-52
Author(s):  
Firman Firman
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Community Support ◽  
Inhibiting Factor ◽  
Two Factors ◽  
The Government ◽  
Village Government ◽  
Cooperative Relationship ◽  
Consultative Body ◽  
The Village

This study aims to determine and obtain data regarding the implementation of the main tasks and functions of the Village Consultative Body in the administration of government, and obtain data on the factors that influence the implementation of the main tasks and functions of the Village Consultative Body in the administration of government in Mattirowalie Village, Majauleng District, Wajo Regency. The research method uses data collection techniques through, observation, interviews, and documentation. The data obtained from the research results are processed using qualitative analysis to find out and obtain data regarding the implementation of the main tasks and functions of the Village Consultative Body in the administration of government and obtain data on what factors influence the implementation of the main tasks and functions of the Village Consultative Body in the administration of government. The results of this study indicate that the implementation of the main tasks of the BPD in the administration of government has not been fully carried out optimally because only three main tasks are carried out namely accommodating and channelling the aspirations of the community, forming a village head election committee and the process of discussion and stipulation of village regulations together with the village head, out of six the main tasks that have been determined by the Government Regulation on Villages. The factors that influence the implementation of the main tasks and supervisory functions are influenced by two factors, namely the driving factor which includes community support or participation, and a good cooperative relationship between the Village Consultative Body and the Village Government. Whereas the second factor is the inhibiting factor which includes the lack of benefits provided to the members involved, facilities and infrastructure, lack of Human Resources to fill membership and the existence of a society that is either pro or contra to each decision made. Abstract: Penelitian ini bertujuan untuk mengetahui dan memperoleh data mengenai pelakanaan tugas pokok dan fungsi Badan Permusyawaratan Desa dalam penyelenggaraan pemerintahan, dan memperoleh data mengenai faktor-faktor yang mempengaruhi pelaksanaan tugas pokok dan fungsi Badan Permusyawaratan Desa dalam penyelenggaraan pemerintahan di Desa Mattirowalie Kecamatan Majauleng  Kabupaten Wajo. Metode penelitian menggunakan teknik pengumpulan data melalui, observasi, wawancara, dan dokumentasi. Data yang telah diperoleh dari hasil penelitian diolah dengan menggunakan analisis kualitatif untuk mengetahui dan memperoleh data mengenai pelakanaan tugas pokok dan fungsi Badan Permusyawaratan Desa dalam penyelenggaraan pemerintahan dan memperoleh data mengenai faktor-faktor apa yang mempengaruhi pelaksanaan tugas pokok dan fungsi Badan Permusyawaratan Desa dalam penyelenggaraan pemerintahan. Hasil penelitian ini menunjukkan bahwa pelaksanaan tugas pokok BPD dalam penyelenggaraan pemerintahan belum sepenuhnya dilakukan secara optimal karena hanya tiga tugas pokok yang dilaksanakan yaitu menampung dan menyalurkan aspirasi masyarakat, membentuk panitia pemilihan kepala Desa dan proses pembahasan dan penetapan peraturan desa bersama dengan kepala desa, dari enam tugas pokok yang telah ditetapkan Peraturan Pemerintah tentang Desa. faktor-faktor yang mempengaruhi pelaksanaan tugas pokok dan fungsi pengawasan dipengaruhi oleh dua faktor yaitu faktor pendorong yang meliputi dukungan atau partisipasi masyarakat, dan hubungan kerjasama yang baik antara Badan Permusyawaratan Desa dengan Pemerintah Desa. Sedangkan faktor yang kedua yaitu faktor penghambat yang meliputi kurangnya tunjangan yang diberikan kepada para anggota yang terlibat, sarana dan prasarana, kurangnya Sumber Daya Manusia yang mengisi keanggotaan serta adanya masyarakat yang pro maupun kontra terhadap setiap keputusan yang ditetapkan.

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.

scholarly journals Value For Money : An Analysis of The Impact of Village Government Performance on Village Financial Management in Subun Bestobe Village

2021 ◽  
Vol 11 (1) ◽  
pp. 140
Author(s):  
Marisa S B Seran
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Quantitative Research ◽  
Performance Ratio ◽  
Value For Money ◽  
Management Performance ◽  
Efficiency And Effectiveness ◽  
Village Government ◽  
The Impact ◽  
The Village

The purpose of this research is to find out the Financial Management Performance of the Village Government, especially in Subun Bestobe Village. The research method used is to use quantitative research method with ratio analysis technique using Value For Money (VFM) method, which uses measurement indicators (economical, efficiency, and effectiveness). From the results of the research through the analysis of the performance ratio of the village government in terms of village financial management using the Value For Money method, shows that the ratio of economic level for the last 5 years is in the category of >100%, thus meeting the economic standards of Value For Money. The efficiency rate over the last 5 years is at the standard of >40%, this ratio exceeds the standard ratio provision at its efficiency level. In the case of related financial management to the efficiency ratio of village financial management performance falls into the category of not meeting the standard of efficiency Value For Money. Meanwhile, in the calculation of effectiveness ratio for the last 5 years the performance of village financial management by the Village Government of Subun Bestobe has met the standards so as to show that the Subun Bestobe Village Government has been effective in the management of village finances to the villagers in Subun Bestobe village. In terms of the effectiveness of financial management can increase if the community in the village is satisfied with the performance of good financial management, especially in village development. So that in the future the village can be a superior village, independent and competitive.

scholarly journals Peranan Badan Permusyawaratan Desa dalam Penyelenggaraan Pemerintahan di Desa

2020 ◽  
Vol 23 (1) ◽  
pp. 39-52
Author(s):  
Firman Firman
Keyword(s):  
Research Method ◽  
Government Regulation ◽  
Community Support ◽  
Inhibiting Factor ◽  
Two Factors ◽  
The Government ◽  
Village Government ◽  
Cooperative Relationship ◽  
Consultative Body ◽  
The Village

This study aims to determine and obtain data regarding the implementation of the main tasks and functions of the Village Consultative Body in the administration of government, and obtain data on the factors that influence the implementation of the main tasks and functions of the Village Consultative Body in the administration of government in Mattirowalie Village, Majauleng District, Wajo Regency. The research method uses data collection techniques through, observation, interviews, and documentation. The data obtained from the research results are processed using qualitative analysis to find out and obtain data regarding the implementation of the main tasks and functions of the Village Consultative Body in the administration of government and obtain data on what factors influence the implementation of the main tasks and functions of the Village Consultative Body in the administration of government. The results of this study indicate that the implementation of the main tasks of the BPD in the administration of government has not been fully carried out optimally because only three main tasks are carried out namely accommodating and channelling the aspirations of the community, forming a village head election committee and the process of discussion and stipulation of village regulations together with the village head, out of six the main tasks that have been determined by the Government Regulation on Villages. The factors that influence the implementation of the main tasks and supervisory functions are influenced by two factors, namely the driving factor which includes community support or participation, and a good cooperative relationship between the Village Consultative Body and the Village Government. Whereas the second factor is the inhibiting factor which includes the lack of benefits provided to the members involved, facilities and infrastructure, lack of Human Resources to fill membership and the existence of a society that is either pro or contra to each decision made. Abstract: Penelitian ini bertujuan untuk mengetahui dan memperoleh data mengenai pelakanaan tugas pokok dan fungsi Badan Permusyawaratan Desa dalam penyelenggaraan pemerintahan, dan memperoleh data mengenai faktor-faktor yang mempengaruhi pelaksanaan tugas pokok dan fungsi Badan Permusyawaratan Desa dalam penyelenggaraan pemerintahan di Desa Mattirowalie Kecamatan Majauleng  Kabupaten Wajo. Metode penelitian menggunakan teknik pengumpulan data melalui, observasi, wawancara, dan dokumentasi. Data yang telah diperoleh dari hasil penelitian diolah dengan menggunakan analisis kualitatif untuk mengetahui dan memperoleh data mengenai pelakanaan tugas pokok dan fungsi Badan Permusyawaratan Desa dalam penyelenggaraan pemerintahan dan memperoleh data mengenai faktor-faktor apa yang mempengaruhi pelaksanaan tugas pokok dan fungsi Badan Permusyawaratan Desa dalam penyelenggaraan pemerintahan. Hasil penelitian ini menunjukkan bahwa pelaksanaan tugas pokok BPD dalam penyelenggaraan pemerintahan belum sepenuhnya dilakukan secara optimal karena hanya tiga tugas pokok yang dilaksanakan yaitu menampung dan menyalurkan aspirasi masyarakat, membentuk panitia pemilihan kepala Desa dan proses pembahasan dan penetapan peraturan desa bersama dengan kepala desa, dari enam tugas pokok yang telah ditetapkan Peraturan Pemerintah tentang Desa. faktor-faktor yang mempengaruhi pelaksanaan tugas pokok dan fungsi pengawasan dipengaruhi oleh dua faktor yaitu faktor pendorong yang meliputi dukungan atau partisipasi masyarakat, dan hubungan kerjasama yang baik antara Badan Permusyawaratan Desa dengan Pemerintah Desa. Sedangkan faktor yang kedua yaitu faktor penghambat yang meliputi kurangnya tunjangan yang diberikan kepada para anggota yang terlibat, sarana dan prasarana, kurangnya Sumber Daya Manusia yang mengisi keanggotaan serta adanya masyarakat yang pro maupun kontra terhadap setiap keputusan yang ditetapkan.

scholarly journals Analysis of Transparency and Accountability of Village Fund Management in Bengkalis Sub-district

2019 ◽  
Vol 1 (2) ◽  
pp. 72-78
Author(s):  
Muhammad Luthfi Iznillah ◽  
Yesi Mutia Basri
Keyword(s):  
Rural Communities ◽  
Human Resources ◽  
Financial Management ◽  
Research Method ◽  
Sampling Technique ◽  
Regulatory Changes ◽  
Village Government ◽  
The Village ◽  
Transparency And Accountability

The existence of village autonomy makes villages free to manage their own household, including in the case of village financial management. The amount of funds obtained by the village demands the village government to be able to manage its finances well, because based on the Minister of Home Affairs regulation no 113 2014 village finances are managed on the basis of transparent, accountable, participatory principles and carried out in an orderly and disciplined budget. Thepurpose of this study is to determine the level of Transparency and Accountability and how the management of village finances in the district Bengkalis. This research was conducted in Bengkalis District with total 28 villages using Mixed research method. The population in this study were 28 villages and using the Saturated sampling technique. The results of this study indicate that the level of Transparency and Accountability for each Financial Management Stage from Planning, Implementation, Administration, Reporting and Accountability is at the lowest value of 86.64% to 100%, meaning that in managing the financial village of Bengkalis Sub-district has fulfilled the Principle of Transparency and Accountability. Meanwhile, qualitatively there are various obstacles in each stage,ranging from regulatory changes, natural constraints, quality of human resources, even until the delay. However, the local government continues to improve this condition by always providing assistance to the village government, one of which is in the form of training so that village officials as the spearhead of village finance managers have good capacity so that they can manage the village finances well andexpected to give a significant impact to the welfare of rural communities.

scholarly journals Akuntabilitas Pengelolaan Dana Desa:

2019 ◽  
Vol 1 (1) ◽  
pp. 159-180
Author(s):  
Rahmi Kurnia ◽  
Nurzi Sebrina ◽  
Halmawati Halmawati
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Secondary Data ◽  
Management Team ◽  
Primary Data ◽  
Fund Management ◽  
West Sumatra ◽  
Type Data ◽  
Village Government ◽  
The Village

This study aims to find out how the accountability of Village Fund management includes planning, implementation, administration, reporting and accountability in the Luhak Nan Duo District of West Pasaman District, West Sumatra Province. The research method use is a qualitative research method with a descriptive type. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation. The triangulation method is used in testing the validity or credibility of data. The type of triangulation used is source triangulation because the data obtained is data from various sources. The results showed: (1) Planning has implemented the principle of participation and transparency, but the preparation of Village Fund planning and Village Budget is not in accordance with the time set in Pemendagri Number 113 of 2014 concerning Village Financial Management article 20  due to delays (2) Implementation has implemented the principle of transparency and participation, and accountability principles have not been fully carried out by the activity management team (TPK) because of the delay in reporting activities, but from the Village Government has implemented the principle of accountability related to revenue and expenditure in accordance with Permendagri Number 113 of 2014 concerning Village Financial Management article 24 (3) Administration has applied the principle of accountability (4) Reporting and accountability has applied the principle of accountability and transparency, but reporting and accountability of APBD Village

scholarly journals ANALISIS KEPATUHAN IMPLEMENTASI UU RI NOMOR 6 TAHUN 2014 TENTANG DESA PASAL 71 - 75 SERTA PERATURAN TURUNANNYA DI DESA SIMPANG EMPAT

2017 ◽  
Vol 5 (1) ◽  
pp. 111
Author(s):  
Eko Febri Lusiono ◽  
Suharman Suharman
Keyword(s):  
Data Collection ◽  
Financial Management ◽  
Local Governments ◽  
Research Method ◽  
Qualitative Method ◽  
Good Governance ◽  
The Law ◽  
Village Government ◽  
The Village ◽  
Management Cycle

The purpose of this research is to analyze compliance of the village government implementing UU RI nomor 6 tahun 2014 about the village, especially on paragraph 71-75 and the derivatives regulation governing about village financial management cycle. The research method used is descriptive qualitative method. To obtain the data, writers used data collection techniques include gradual interview and documentation techniques. Based on data obtained from various sources concluded that there are three indicators to measure the level of compliance of the village administration in the village financial management cycle. Three indicators are visible from the village knowledge about the UU RI nomor 6 tahun 2014 and derivatives regulation on the financial management of the village, the village financial management cycle, and adherence to the village financial management principles. Guidance and supervision by the central and local governments is indispensable for the village government in managing the finances of the village. Implementation of the law is a form of village government compliance towards good governance.

PERTANGGUNGJAWABAN KERUGIAN NEGARA DALAM PENGELOLAAN KEUANGAN DAERAH

EDUKASI ◽  
2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Hendra Karianga
Keyword(s):  
Financial Management ◽  
Criminal Liability ◽  
The State ◽  
Legal Proceedings ◽  
Regional Finance ◽  
Regional Budget ◽  
State Finance ◽  
Budget Policy ◽  
Definition Of ◽  
The Impact

Sources of revenue and expenditure of APBD (regional budget) can be allocated to finance the compulsory affairs and optional affairs in the form of programs and activities related to the improvement of public services, job creation, poverty alleviation, improvement of environmental quality, and regional economic growth. The implications of these policies is the need for funds to finance the implementation of the functions, that have become regional authority, is also increasing. In practice, regional financial management still poses a complicated issue because the regional head are reluctant to release pro-people regional budget policy, even implication of regional autonomy is likely to give birth to little kings in region causing losses to state finance and most end up in legal proceedings. This paper discusses the loss of state finance and forms of liability for losses to the state finance. The result of the study can be concluded firstly,  there are still many differences in giving meaning and definition of the loss of state finace and no standard definition of state losses, can cause difficulties. The difficulty there is in an effort to determine the amount of the state finance losses. The calculation of state/regions losses that occur today is simply assessing the suitability of the size of the budget and expenditure without considering profits earned by the community and the impact of the use of budget to the community. Secondly, the liability for losses to the state finance is the fulfillment of the consequences for a person to give or to do something in the regional financial management by giving birth to three forms of liability, namely the Criminal liability, Civil liability, and Administrative liability.Keywords: state finance losses, liability, regional finance.

Pengembangan Pengelolaan Dana Desa Terhadap Kesejahtraan Masyarakat Desa Di Kabupaten Konawe Selatan Provinsi Sulawesi Tenggara

2020 ◽  
Vol 3 (1) ◽  
pp. 112-125
Author(s):  
Hasjad Hasjad
Keyword(s):  
Rural Communities ◽  
Research Method ◽  
Government Regulation ◽  
Scientific Publication ◽  
Community Empowerment ◽  
State Budget ◽  
Technological Readiness ◽  
The Government ◽  
The Impact ◽  
The Village

Development of village fund management is very much needed by the community so that it can be enjoyed by all levels of society in the villages. The seriousness of the government in developing villages is evidenced by the start of allocation of the Village Fund budget for 2015. The allocation of the Village Fund is mandated by Law (Law) Number 6 of 2014 concerning Villages and Government Regulation (PP) Number 6 of 2014 concerning Village Funds Sourced from STATE BUDGET. The regulation explained that the administration of the village government adheres to the principle of decentralization and the task of assistance. The principle of decentralization raises village internal funding (Desa APBD), while the principle of co-administration provides an opportunity for Villages to obtain funding sources from the government above it (APBN, Provincial APBD, Regency / City APBD). This study aims to observe what the development of village funds looks like, how they are implemented and the impact of the use of village funds in supporting development activities and community empowerment. The research method used is a qualitative research method that relies on observing places, actors and activities in Konawe Selatan Regency, Southeast Sulawesi Province, which was chosen as a case study. Initial observations show that the Village Fund does not have significant results in improving the welfare of the community. These indications are evident in the welfare of the community which has not improved with the existence of the village fund. Therefore it is necessary to develop a good management of village funds to improve the welfare of rural communities, especially in Konawe Selatan District. The output to be achieved is the scientific publication with ISSN Online and the level of technological Readiness that will be achieved 1-3.

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