scholarly journals Good Village Governance: Internal Control Model of Village Funds Management

2020 ◽  
Author(s):  
Nurdian Susilowati ◽  
Amir Mahmud ◽  
Ratieh Widhiastuti ◽  
Wisudani Rahman- ingtyas

This study aims to identify the activities and construct an internal control model of village funds management based on the Regulation of Ministry of Home Affairs No. 20 of 2018. The internal control model can be used to actualize good village governance. This study attempts to conduct in-depth interview to village officials and observation in Jambu District, Semarang. Based on the results of this study, the village funds management defines the activities as follows: (a) preparing the budget plan based on the programs set in Village Government Budget (APBDes) proposed as development, government, empowerment, and social activities; (b) carrying out the activities; (c) accountability; and (d) evaluation. Further, the fundamental components of internal control are control environment as the integrity and village officials’ ethics, the leadership of village chief, and the accountability. When village officials possess a strong integrity and ethics, frauds can be minimized. In the other hand, the financial statement is accountable. Besides, the democratic leadership of village chief can increase the accountability and communication so that the policy can be implemented properly as the objectives proposed. Furthermore, it is important to explore the role of society in internal control system of village funds management.   Keywords: internal control, village funds management, good village governance

2018 ◽  
Vol 34 (1) ◽  
pp. 130-137
Author(s):  
Iyep Saefulrahman ◽  
Neneng Yani Yuningsih

Modern values applied by the Netherland through its policies have brought changes in the people’s lives of Neglasari Village in its governance back in the days. The changes were especially related to the implementation of modern bureaucracy system by forming a new power system in village government. This research aimed to analyze the implemented policies and their changes in village governance during the Dutch colonial era. Method used was qualitative research with a case study strategy. Data collection technique was focused on documentation and in-depth interview with several informants obtained through snowball technique. The research result indicates that state policies that govern the village were stated by forming a village and new modern value-based government structure. The policies did not change the previous village governance that based on local values. It was due to the leadership of the village elites that able to maintain local values in their village governance. In the end, village governance of Neglasari was based on two values, modern in its government structure but local in its governance.


PRANATA HUKUM ◽  
2020 ◽  
Vol 15 (1) ◽  
pp. 66-81
Author(s):  
Baharudin ◽  
Indah Satria ◽  
Ramanda Ansori

Rule of Law village Badran Sari and Nuts Rejo in the system of hierarchy legislation of village regulations is no longer mentioned explicitly as a type of legislation. That is, the position of village rule is considered only as a further description of the higher legislation, but there is no local government to give village empowerment. The process of establishing a village regulation covering the implementation of the village regulation Program Badran Sari and Nuts Rejo in central Lampung District, Badran Sari Village is already in accordance with the Village Regulation reference Number 6 year 2014 about the village and the role of village head and the village consultative agency while Natan Rejo village has not applied the village regulation and regulations in accordance with Law No. 6 of 2014 but it is appropriate as the absolute rule of the village head without any discussion and consultation with the community in advance. Constraints faced in the establishment of regulations village Badran Sari and Nuts Rejo in central Lampung regency. In the village of Badran Sari that they are experiencing obstacles that relate to the reason of the retribution in the village government, while the village of Nuts Rejo Kecamtan Elephant City is the quality of the performance of villages and BPD is less maximal, lack of socialization of village government to the community, and the performance capabilities of village governance.


2020 ◽  
Vol 1 (2) ◽  
pp. 189
Author(s):  
Cut Laely ◽  
Murniati Murniati

The Role of Women in village is the most important factor in development of village,but in Blang Village, Syamtalira Aron, North Aceh Regency, there is no role of women in the village governance structure. This is due to the fact that there are no opportunities for women to play an active role in village governance and cultural culture that opposes women to play a role in village governance. This study aims to determine the cause of the absence of women's role in the village government structure and determine the efforts that can be made for women to be able to play an active role in governance structure of village. Researchers used qualitative methods and data collection techniques through initial observation and direct interviews. The results of the study were the absence of an active role among women caused by the limited space for women to play an active role in the village government structure. Distrust of women so that women are placed in daily activities that generally have been carried out routinely by the community. Many factors cause limited space for women in Blang Village, namely factors of community organization, factors of power, factors of public and private, factors patriarchal ideological, and the most fundamental, culture that cause the role active of women can not be accepted at the community in the village government structureAbstrakPeran perempuan dibutuhkan dalam pembanggunan Gampong, namun di Gampong Blang Kecamatan Syamtalira Aron Kabupaten Aceh Utara tidak terdapat peran perempuan dalam struktur pemerintahan gampong. Hal tersebut disebabkan oleh faktor tidak tersedianya peluang bagi kaum perempuan untuk berperan aktif dalam pemerintahan gampong serta kultur budaya yang menentang kaum perempuan untuk berperan di pemerintahan gampong. Penelitian ini bertujuan untuk mengetahui penyebab tidak optimalnya peran perempuan di struktur pemerintahan gampong dan mengetahui upaya yang dapat dilakukan agar perempuan dapat berperan aktif dalam struktur pemerintahan gampong. Peneliti menggunakan metode kualitatif dan teknik pengumpulan data melalui obsrvasi dan wawancara langsung. Hasil penelitian adalah tidak adanya peran aktif dari kalangan kaum perempuan karena disebabkan masih ada keterbatasan ruang gerak bagi kaum perempuan untuk ikut berperan aktif dalam struktur pemerintahan gampong dan ketidakpercayaan terhadap perempuan sehingga menjadikan perempuan hanya ditempatkan pada kegiatan sehari-hari yang umumnya telah dilakukan secara rutin oleh masyarakat. Banyak faktor penyebab terbatasnya ruang gerak bagi perempuan di Gampong Blang, yaitu faktor organisasi masyarakat, faktor kekuasaan, faktor ruang publik dan privat, faktor ideologi patriakis, serta yang paling mendasar adalah faktor budaya patriarki masyarakat Gampong Blang yang menyebabkan peran aktif perempuan tidak dapat diterima dalam struktur pemerintahan gampong.


2020 ◽  
Vol 10 (3) ◽  
pp. 334-344
Author(s):  
Bayu Adhinata ◽  
◽  
I Ketut Darma ◽  
Ni Wayan Sirimiati ◽  
◽  
...  

Village independence is a central issue that is of concern to the government at this time. Village funds provided by the central and regional governments are a way to realize development starting at the village level. The assumption is that when the village is economically, socially, and politically independent, it will support the strength of the state. However, village funds must also be appropriately managed so that village development can be maximized. Good management is an absolute focus to make it happen. Pecatu Village as one of the villages that receive village funds must also make good arrangements to create an independent Pecatu Village, one of which is through village financial management towards an independent village. This study aims to see how the implementation of good village governance through good village financial management is to create an independent village. This study uses a qualitative approach to seeing and analyzing the phenomena and events that occur in the village of Pecatu. The informants in this study were the Head of Pecatu Village, the Head of Government Affairs, the Head of Financial Affairs, and the people of Pecatu Village. The results of this study indicate that Pecatu Village has implemented the principles of good village governance in village financial management to create village independence. One of the efforts to create an independent village is through optimizing the role of village-owned enterprises that help improve the community's economy and village income.


GANEC SWARA ◽  
2021 ◽  
Vol 15 (1) ◽  
pp. 921
Author(s):  
DEDI SUPRIADI

     The village head is the head of government at the village level is expected to be able to run the village government well in providing services to the community, so that if the village head shows good performance in the administration of village governance, it will also affect the performance of government at the district, provincial and central levels . The village head as a leader in the village scope has aspects of a distinctive personality / leadership style that can support his efforts in realizing good relations with members of his community. The style of leadership of the village head is closely related to the objectives to be achieved by a village government. Therefore, the leadership style of the village head is always associated with the activities of the village head in directing, motivating, communicating, decision making, and supervising members to realize the objectives of village governance. The purpose of this study was to determine the leadership style of the village head in the physical development of the village.     The results showed that the Village Head Leadership Style in Increasing Community Participation in the Physical Development of Uma Beringin Village, Unter Iwes District, Sumbawa Regency in general, according to researchers, is good, and the village head can be said to be a democratic leadership style, because it is always open to subordinates and conducts joint deliberations. BPD and other village officials and the community


2021 ◽  
Vol 4 (1) ◽  
pp. 131
Author(s):  
Khumaidi Khumaidi ◽  
Siti Zaynab

Badan Usaha Milik Desa thereafter called BUMDes is an alternative to improve the rural economy. Unfortunately, however, the position of BUMDes had not been governed completely in existing legislation. Another more complex problem is that in choosing an appropriate enterprise for establishing BUMDes. This study aims to describe the impact of BUMDES on the welfare of rural communities. BUMDES is one of the programs to strengthen the role of the region.This research was conducted using a qualitative approach and used in-depth interview and observation techniques. The results of the study have shown that BUMDES has had an impact on the village economy. BUMDES has an impact on community business development in Tutur Village. In addition, BUMDES encourages people to start a new business according to the potential of the community. The impact of other BUMDES is to improve the level of children's education and improve public health


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Kodoati N. Christi ◽  
Treesje Runtu ◽  
Stanley Kho Walandouw

Through the implementation of law No.28 of 2009 on local taxes and lavies, the tax collection authority of the land tax and rural and urban buildings (PBB-P2) is transferred to the local government. North Minahasa district government in this case Watutumou Village is one of the villages that have potentials in the local tax sector can maximize this policy as an effort to increase acceptance in realizing development in the region. This study aims to  determine the level of effectiveness of Land and Building Tax revenues before and after diverted into local taxes in Watutumou Village, the effort made by the village government to overcome the obstacles that arise in the process of acceptance of PBB-P2 and how the role of village government in optimizing the acceptance of PBB-P2. This study used descriptive quantitative method. The collection of data in this case is interview and documentation. The result of the research note that the effectiveness of PBB-P2 before and after deverted into the criteria effective. But in the year before and after diverted, the realization of PBB-P2 didn’t reach the target specified due to certain obstacles, so it requires the effort and role of government in increasing the acceptance of PBB-P2. For the village government can further improve the acceptance of PBB-P2 with attention to human resource training, socialization and up to date data available in the village.Keywords : PBB-P2, effectiveness, village government


2019 ◽  
Vol 1 (02) ◽  
pp. 216-227
Author(s):  
Abustan Abustun

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.  


REFORMASI ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 178
Author(s):  
Roro Merry Chornelia Wulandary ◽  
Abd. Rohman

The Role of Tourism Office Batu City and Punten Village Government in tourism empowerment is very influential to the progress of Apple Picking Tour which is located in Punten Village, Batu City. This research aims to describe the role of Culture and Tourism Office also The Village Government in manifestation and implementation the mechanism of the tourism maximally. The research uses qualitative method with data collection techniques through interview, observation, and documentation. Data analysis is done in several stages, including data eduction, data presentation and taking the conclusion. The results show that the role of Culture and Tourism Office and Village Government in empowering An Apple Picking Tour was carried through collaboration and give encouragement to the society, to establish the Group of Tourism Consciousness/Kelompok Sadar Wisata, and Joint Farmer group/Gabungan Kelompok Tani (Pokdarwis & Gapoktan), having coordination among the Culture and Tourism Office, Village Government and community, and also to have a Development Plan Deliberation (Musrenbang) in a village level. Peranan Dinas Pariwisata Kota Batu dan Pemerintah Desa Punten dalam pemberdayaan wisata sangat berpengaruh pada perkembangan wisata petik apel yang ada di Desa Punten, Kota Batu. Penelitian ini bertujuan untuk menggambarkan peranan Dinas Pariwisata Kota Batu serta Pemerintah Desa Punten dalam memajukan pariwisata secara maksimal, terutama wisata petik apel yang ada di Desa Punten. Penelitian ini menggunakan metode kualitatif dengan tehnik pengumpulan data melalui wawancara, observasi dan dokumentasi. Analisis data dilakukan dengan beberapa tahap, diantaranya reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa peranan Dinas Pariwisata Kota Batu serta Pemerintah Desa Punten dalam mengembangkan wisata petik apel dilakukan melalui kerjasama dan memberikan dorongan kepada masyarakat dengan membentuk Kelompok Sadar Wisata dan Gabungan Kelompok Tani (Pokdarwis & Gapoktan), melakukan koordinasi antara Dinas Pariwisata, Pemerintah Desa dan masyarakat, serta mendorong adanya musrembang di tingkat desa.


2020 ◽  
Vol 4 (2) ◽  
pp. 190-197
Author(s):  
Laode Muhammad Karim ◽  
Deddy Mursanto

The purpose of this research is to know the effectiveness of legal role of the Village consultative Agency (BPD) in the development of the village according to UU.No. 6 year 2014 about village (Kahianga Village study) and to find out the factors that inhibit the role of the Village consultative Agency (BPD) in development in the village Kahianga East Tomia District. The data collection techniques used more on observation, a dandokumentation interview. The conclusion of this research is the effectiveness of legal role of the village consultative body (bpd) Kahianga in the case that legislation does not go as it should, proved in the absence of the rules that are issued, in the meantime in the case of the function budgeting bpd goes well, proved by always involved in the budget discussion meetings that are done with the principle of transparency and supervision function bpd also goes well seen with the active bpd in surveillance of the village's income and expenditure budget and factors that become constraints BPD Kahianga in the development of the village namely the community participation Kahianga Village to the development program is still relatively low, the level of education is relatively low is a BPD inhibitors communicate well and able to analyze the aspirations or what the next community is in coordinate with the village government and the pattern of parallel relations between the BPD and the village head in the village government , it turns out that in the implementation is colored by the practices of working relationships that are less harmonious and leads to the occurrence of conflicts and shows the tendency to dominate the village chief of the BPD.


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