PENGARUH KOMPETENSI APARAT DESA, KOMITMEN ORGANISASI DAN PARTISIPASI MASYARAKAT TERHADAP KEBERHASILAN PENGELOLAAN KEUANGAN DESA (Sudi Kasus Desa Buntongi Kec.Ampana Kota Kab.Tojo Una Una)

In the administration of governance and development, a source of village financial income is needed, for this the organizational commitment of the village government towards the authority, duties and responsibilities of implementing village financial management is transparent and accountable. The purpose of this study was to determine and analyze the extent of the influence of the competence of village officials, organizational commitment and community participation on success in village financial management. This type of research is a mixed method by combining qualitative and quantitative research with sampling techniques by saturated sampling. The number of respondents was 40 people. Analysis tools with SWOT analysis and multiple linear regression. The results showed that the simultaneous probability of village officials, organizational commitment and community participation have a direction of significant influence on the success of village financial management.

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Analysis Of Village Fund Management On Regional Development

JEJAK ◽

10.15294/jejak.v12i2.21660 ◽

2019 ◽

Vol 12 (2) ◽

pp. 498-519

Author(s):

Elia Kalontong ◽

Aprilia Anggraeni ◽

Harin Tiawon

Keyword(s):

Regional Development ◽

Quantitative Research ◽

Regional Government ◽

Relationship Problems ◽

Qualitative And Quantitative ◽

Fund Allocation ◽

Lack Of Control ◽

District Government ◽

Village Government ◽

The Village

The obstacles faced by the Regional Government both the Village Government and the District Government are the lack of control over the management of funds originating from Village Fund Allocation. So, the purpose of this study is to analyze themanagement funds and the use of village funds on regional development in Katingan Kuala District, Katingan Regency. The type of research used was qualitative and quantitative research and used casual research methods with characteristics of causal relationship problems. The results of the research showed The results of statistical analysis proved that village fund had no effect on regional development in Katingan. In other words the increase or decrease in village fund would not have an impact on the ups and downs in the progress of regional development. However, the descriptive percentage result indicated that there was an influence of village fund on regional development in Katingan.

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

Open Access Indonesia Journal of Social Sciences ◽

10.37275/oaijss.v1i1.2 ◽

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.

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ANALISIS PENINGKATAN KINERJA PEMERINTAH DESA PADA DESA DI KABUPATEN MERANTI

Current: Jurnal Kajian Akuntansi dan Bisnis Terkini ◽

10.31258/jc.2.1.1-11 ◽

2021 ◽

Vol 2 (1) ◽

pp. 1-11

Author(s):

Vera Oktari ◽

Ulfa Afifah ◽

Arumega Zarefar ◽

Mayla Khoiriyah

Keyword(s):

Organizational Commitment ◽

Human Resources ◽

Data Processing ◽

Community Participation ◽

Performance Data ◽

Government Performance ◽

Village Government ◽

The Village ◽

And Training

In improving its performance, the village government requires to have organizational commitment that supported by apparatus competency and controlled through community participation. The purpose of this study was to examine the effect of organizational commitment, community participation, and apparatus competence on village government performance. 200 data collected from questionnaires will be analyzed to identify organizational commitment, community participation, and apparatus competency towards the village government performance. Data analyzed by using SPPS version 25.0. the result of data processing found that organizational commitment, community participation, and apparatus competency affects the village government performance, and the organizational commitment is needed to improve apparatus competency by educating and training its human resources, also the transparency as the form of responsibility of the village government to citizen

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Penguatan Kelembagaan Badan Usaha Milik Nagari (BUM-Nag) Sebagai Upaya Peningkatan Ekonomi Nagari

Dinamisia Jurnal Pengabdian Kepada Masyarakat ◽

10.31849/dinamisia.v4i4.4507 ◽

2020 ◽

Vol 4 (4) ◽

pp. 743-753

Author(s):

Boni Saputra ◽

Hidayatul fajri ◽

Pratiwi Nurhabibi

Keyword(s):

Financial Management ◽

Participatory Rural Appraisal ◽

Economic Resources ◽

Business Unit ◽

Institutional Strengthening ◽

Service Activity ◽

Financial Income ◽

Village Government ◽

The Village ◽

Rural Appraisal

Abstract Nagari-Owned Enterprises (BUM-Nag) or in most regions in other provinces known as Desa-Owned Enterprises (BUM-Des) is a manifestation of the mandate of Law Number 6 of 2014 concerning Villages, where the village government, in this case, Nagari is prosecuted accordingly Mandiri to be able to explore the wealth and potentials that exist in the Nagarinya area to be used as assets and sources of Nagari's financial income and is required to be able to carry out Nagari's financial management independently. BUM-Nag is an alternative business entity that needs to be developed to encourage the Nagari economy, with the hope of creating new economic resources for Nagari to utilize and to prosper the Nagari people's economy. This service activity aims to contribute thoughts and counseling about strengthening the BUM-Nag institution as a form of effort in improving the nagari economy. Service activities were carried out in Nagari Tabek Patah and Nagari Situmbuk, Salimpaung Subdistrict, Tanah Datar District. This activity uses the participatory rural appraisal (PRA) method, assistance, and counseling by looking at the potential possessed by Nagari as a creative business unit of the community and the potential that must be optimized. The result to be achieved from this empowerment activity is to increase the knowledge and capability or capacity of Nagari's apparatus on institutional strengthening and management of BUM-Nag as a form of effort in improving Nagari's economy

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Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa, dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kabupaten Gorontalo

JURNAL RISET AKUNTANSI DAN AUDITING "GOODWILL" ◽

10.35800/jjs.v8i2.17199 ◽

2017 ◽

Vol 8 (2) ◽

Author(s):

Sarifudin Mada ◽

Lintje Kalangi ◽

Hendrik Gamaliel

Keyword(s):

Community Participation ◽

Quantitative Research ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Coefficient Of Determination ◽

Fund Management ◽

Government Organization ◽

Government Organizations ◽

Village Government ◽

The Village

Abstract. The accountability of village fund management has become a demand for local government. The existence of this demand results from the implementation of Law No. 6 of 2014 on the Village. The management of village funds in Gorontalo Regency is still far from the expectations. Problems emerging from the accountability of village fund management are related to the competence of village fund management officers, the commitment of village government organizations, and community participation. This research aims to know and analyze the influence of competence of village fund management officer, commitment of village government organization, and public participation to accountability of village fund management in Gorontalo Regency. This is a quantitative research study and data were collected by surveys or questionnaires. Population and sample are village fund management officers in Gorontalo Regency with 120 respondents. The hypothesis was tested by multiple linear regression analysis with SPSS application. The findings show that: (1). The competence of village fund management officers has a positive and significant impact on the accountability of village fund management; (2). The commitment of village government organizations has a positive and significant impact on the accountability of village fund management; (3). Community participation has a positive and significant impact on the accountability of village fund management. The coefficient of determination is 0.751. This shows that the influence of independent variables namely: the competence of the village fund management officer, the commitment of the village government organization, and the participation of the society, towards the dependent variable (the accountability of village fund management) explained by the equation model in this research is 75.10%. While the rest of 24. 90% is explained by other factors which are not included in this model. The implications of this study are to encourage the accountability of village fund management through the increased competence of village fund management officers, village government organizational commitment, and community participation.Keywords: Competence of village fund management officers, Commitment of village government organization, Community participation, accountability of village fund management.Abstrak. Akuntabilitas pengelolaan dana desa sudah menjadi sebuah tuntutan bagi pemerintah desa. Adanya tuntutan ini sebagai akibat implementasi Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Pengelolaan dana desa di Kabupaten Gorontalo masih jauh dari harapan. Masalah yang timbul terkait akuntabilitas pengelolaan dana desa berkaitan dengan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat. Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di Kabupaten Gorontalo. Jenis penelitian ini adalah penelitian kuantitatif metode survey. Populasi dan sampel adalah aparat pengelola dana desa di Kabupaten Gorontalo sejumlah 120 responden. Pengumpulan data menggunakan kusioner. Pengujian hipotesis menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa: (1). Kompetensi aparat pengelola dana desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (2). Komitmen organisasi pemerintah desa berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa; (3). Partisipasi masyarakat berpengaruh positif dan signifikan terhadap akuntabilitas pengelolaan dana desa. Nilai koefisien determinasi adalah 0,751. Hal ini menunjukkan bahwa besarnya pengaruh variabel independen, yaitu kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat terhadap variabel dependen yaitu akuntabilitas pengelolaan dana desa yang diterangkan oleh model persamaan dalam penelitian ini adalah sebesar 75,10%. Sedangkan sisanya sebesar 24,90% dijelaskan oleh faktor-faktor lain yang tidak dimasukkan dalam model ini. Implikasi temuan penelitian ini adalah untuk mendorong pengelolaan dana desa yang akuntabel melalui peningkatan kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, dan partisipasi masyarakat.Kata kunci: Kompetensi aparat pengelola dana desa, komitmen organisasi pemerintah desa, partisipasi masyarakat, akuntabilitas pengelolaan dana desa.

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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PEMERINTAH DESA MELALUI PENGELOLAAN KEUANGAN DESA SEBAGAI VARIABEL INTERVENING

BISMA ◽

10.19184/bisma.v11i3.6474 ◽

2018 ◽

Vol 11 (3) ◽

pp. 323

Author(s):

Dina Rulyanti ◽

Raden Andi Sularso ◽

Yosefa Sayekti

Keyword(s):

Organizational Commitment ◽

Human Resources ◽

Financial Management ◽

Structural Equation ◽

Equation Modeling ◽

Government Performance ◽

Positive Effects ◽

The Government ◽

Village Government ◽

The Village

Abstract: This research aimed to empirically analyze the effects of regulation, organizational commitment, communication, and human resources on the performance of the government of the villages in Bondowoso Regency, East Java Province, mediated by the financial management. The sample was 187 respondents consisted of the heads of the villages, secretaries of the villages, heads of the departments, and treasurers. Data were analyzed using Structural Equation Modeling (SEM). Results show that organizational commitment and human resources have significant and positive effects on the financial management and the performance of the village government. However, regulation and communication have no significant effects on the financial management and the performance of the village government. Keywords: Local Government Performance, Village’s Finances, Village’s Financial Management.

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

Jurnal Ilmiah Ilmu Administrasi Publik ◽

10.26858/jiap.v11i1.20471 ◽

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.

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TINJAUAN PENGELOLAAN KEUANGAN DESA DAN IMPLIKASINYA TERHADAP AKUNTABILITAS

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.38043/jiab.v4i2.2218 ◽

2020 ◽

Vol 4 (2) ◽

pp. 139

Author(s):

Duwi Agustina

Keyword(s):

Organizational Commitment ◽

Financial Management ◽

Structural Equation ◽

Sampling Method ◽

Financial System ◽

Equation Model ◽

Primary Data ◽

Path Modelling ◽

Village Government ◽

The Village

AbstrackThe purpose of this study was to examine empirically the effect of Village Apparatus capacity, organizational commitment, implementation of Village Financial System (SISKEUDES) and supervision of Badan Permusyawaratan Desa toward the village financial management. This study also aims to determine the effect of village financial management on the accountability in Banyu Asin Village, Riau Silip Sub-district, Bangka Regency. The data used in this study are primary data obtained directly by distributing questionnaires to village officer involved in village financial management, consisted of Village Government, Badan Usaha Milik Desa (BUMdesa) and Lembaga Pemberdayaan Masyarakat (LPM). The sample of research were taken by saturation sampling method (census) amounts 50 respondents The statistical analysis uses SmartPLS 3.2.8 program with PLS-PM (Path Modelling) structural equation model. The result of this research showed that the capacity of village apparatus has a positive and not significant effect on village financial management, organizational commitment has a positive and significant effect on village financial management., implementation of village financial system (SISKEUDES) has a positive and significant effect on village financial management, and supervision of Badan Permusyawaratan Desa has a positive and significant effect on village financial management. Other than that, village financial management has a positive and significant effect toward accountability.

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

JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial ◽

10.51486/jbo.v2i1.49 ◽

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.

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Community participation based on social capital to enhance tourist visit at Lake Toba Parapat North Sumatera

E3S Web of Conferences ◽

10.1051/e3sconf/20185200015 ◽

2018 ◽

Vol 52 ◽

pp. 00015

Author(s):

Erika Revida ◽

Sukarman Purba

Keyword(s):

Social Capital ◽

Community Participation ◽

Quantitative Research ◽

Quantitative Methods ◽

Data Organization ◽

Community Based ◽

Qualitative And Quantitative ◽

Qualitative And Quantitative Methods ◽

Analysis Technique ◽

North Sumatra

The The purpose of this research was to analyze the participation of community based on social capital to enhance tourist visit at Lake Toba Parapat North Sumatera. The study utililized both qualitative and quantitative methods. 80 respondents (head of family) were interviewed at Lake Toba Parapat North Sumatera. Thte analysis technique of data used quantitative research used descriptive statistics, and multiple regression analysis, whereas qualitative research started from the data organization, reduction and interpretation of data and took conclusion on the results of research. The results of the research showed that the hypothesis of research that there was a positive and significant influence between social capital on the community participation to enhance tourist visits in Lake Toba Parapat North Sumatra was accepted. Participation of community based on social capital to enhance tourist visit was in moderat and it can be further improved by social activities including communication, information sharing and education on the importance of community participation based on social capital such as cohesiveness, altruism, networking, coorperation, unselfish feeling, and trust.

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