scholarly journals PELAKSANAAN PENGELOLAAN ALOKASI DANA DESA (ADD) UNTUK MEWUJUDKAN AKUNTANSIBILITAS DAN GOOD GOVERNANCE DESA

2016 ◽  
Vol 7 (2) ◽  
pp. 185
Author(s):  
Kiki Debi Sintia ◽  
Joko Hadi Susilo
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Good Governance ◽  
Comparative Method ◽  
The Public ◽  
Village Government ◽  
The Village

<p><strong>Abstract</strong></p><p>The phenomenon that occurs in the public sector agencies today is the revitalization of governance (good governance). One cause is the revitalization of the public demands for accountability. Through the improvement of accountability, the disclosure of information to the public will be more extensive in which as the principal, the society is entitled to know the information related to the performance of public sector agencies for the evaluation and control on the management of resources that have been mandated. Today, accountability development is not only done by the central government and local governments alone. The village government also contributes to the realization of government responsible (accountable), especially on the financial management of the village in order to avoid misappropriation offunds. The purpose of this study is to investigate the implementation of law number 6 of 2014 in realizing the accountability of village financial management within the planning side, implementation, administration, reporting, accountability, guidance and supervision of village finances. This research uses descriptive qualitative comparative method which is to describe the financial management of the village Banggle and village Toyomarto and then compare to the law number 6 of 2014 and its supporting rules, so a conclusion can be drawn. The results showed that based on law number 6 of 2014 outlines, the financial management of the Village Toyomarto had been accountable, but technically there were still many obstacles. For example, the village planning is not timely, delay in release of funds from the local government to the village, delay in reporting to the regents, the accountability report had not been published to the public, and the supervision and oversight of local government less maxi¬mum. Thus, it is a need for intensive assistance to improve financial management in the village Banggle and village Toyomarto.</p><p><strong>Abstrak</strong></p><p>Fenomena yang terjadi pada instansi sektor publik dewasa ini adalah revitalisasi tata kelola pemerintahan (good governance). Salah satu penyebab revitalisasi adalah adanya tuntutan pertanggungjawaban terhadap publik (accountability). Melalui peningkatan pertanggungjawaban maka keterbukaan informasi kepada masyarakat semakin luas. Sebagai principal, masyarakat berhak mengetahui informasi terkait kinerja instansi sektor publik untuk bahan evaluasi dan kontrol terhadap pengelolaan sumber daya yang telah diamanahkan. Kini peningkatan akuntabilitas tidak hanya dilakukan oleh pemerintah pusat dan pemerintah daerah saja. Pemerintah desa juga turut serta dalam mewujudkan pemerintahan yang bertanggungjawab (accountable), terutama atas pengelolaan keuangan desa agar tidak terjadi penyelewengan dana. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan Undang-Undang Nomor 6 Tahun 2014 dalam mewujudkan akuntabilitas pengelolaan keuangan desa dari sisi perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban, pembinaan dan pengawasan keuangan desa. Penelitian ini menggunakan metode kualitatif deskriptif komparatif yaitu mendiskripsikan pengelolaan keuangan desa di Desa Banggle dan Desa Toyomarto kemudian membandingkan dengan Undang-Undang Nomor 6 Tahun 2014 dan aturan penunjangnya, sehingga dapat ditarik sebuah kesimpulan. Hasil penelitian menunjukkan bahwa berdasarkan Undang-Undang Nomor 6 Tahun 2014 secara garis besar pengelolaan keuangan Desa Banggle dan Toyomarto telah accountable, namun secara teknis masih banyak kendala. Kendala tersebut seperti perencanaan desa yang tidak tepat waktu, keterlambatan pencairan dana dari pemerintah daerah ke desa, keterlambatan pelaporan kepada bupati, laporan pertanggungjawaban belum terpublikasi kepada masyarakat, dan pembinaan serta pengawasan dari pemerintah daerah yang kurang maksimal. Sehingga perlu adanya pendampingan yang intensif untuk memperbaiki pengelolaan keuangan desa di Desa Banggle dan Desa Toyomarto.</p>

scholarly journals RECONSTRUCTION FROM LOCAL GOVERNMENT INTO VILLAGE GOVERNMENT FINANCIAL ACCOUNTING IN INDONESIA

2018 ◽  
pp. 59
Author(s):  
Matjuri Matjuri ◽  
Muhamad Suyudi
Keyword(s):  
Local Government ◽  
Local Governments ◽  
Positive Attitude ◽  
Central Government ◽  
Financial Accounting ◽  
Government Accounting ◽  
District Government ◽  
Village Government ◽  
The Village ◽  
Depth Interviews

The research objectives are: (a) adopting local government financial accounting into village government financial accounting, (b) reconstructing the understanding of human resources on implementation of local government financial accounting into the implementation of village government financial accounting, and (c) understanding the capacity of village resources to implement village government accounting. This research uses a qualitative approach. The analytical tool adapted from Freud through (a) observation, effort to build perceptions based on observed observations in the field, (b) interviews, in-depth interviews with informants (to villages and village secretaries), and (c) documentation, declaring and documenting the past events. The findings show that the positive attitude shown by Rappoa's government apparatus is followed by positive behavior. It indicates that attitudes and behaviors demonstrated by village government and its apparatus are responsive. All government regulations, both from central government, provincial and local governments and even sub-district government must be followed by below government. The positive attitude of the village as the lowest government level should implement all the laws and regulations.

PENGARUH KARAKTERISTIK PEMDA DAN TEMUAN AUDIT BPK TERHADAP KINERJA PEMDA KABUPATEN DI PULAU SUMBA

2016 ◽  
Vol 4 (1) ◽  
pp. 1
Author(s):  
Samuel Christian Ara ◽  
Titiek Herwanti ◽  
Endar Pituringsih
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Information Policy ◽  
Capital Expenditures ◽  
Government Performance ◽  
Public Sector Accounting

<p><em>This research is aimed at examining and analyzing the effect of</em><em> the characteristics of the local government and BPK audit findings on the performance of local governments on the island of Sumba. Local government performance is measured by a score results of Evaluasi Kinerja Penyelenggaraan Pemerintahan Daerah (EKPPD).This research was classified as associative research. The samples used were all local governments on the island of Sumba, Sumba Timur, Sumba Tengah, Sumba Barat and Sumba Barat Daya during the period of 2009-2014. The Analysis employed multiple linear regresion.The research showed that the variable characteristics of the local government who described the wealth level of local government, the level of dependence on central government, capital expenditures and audit findings on the performance of local governments on the island of Sumba.The implications of this research theoretically contribute in the field of public sector accounting, particularly at the local government in governance. Practically provide information and advice to the local government in terms of financial management. In this research provide information policy as a basis for consideration in making policy as an effort to improve the performance of local governments on the island of Sumba.</em></p>

scholarly journals Penerapan Good Governance dalam Pengelolaan Keuangan Desa Kuala Alam Kecamatan Bengkalis

2021 ◽  
Vol 4 (2) ◽  
Author(s):  
Endang Sri Wahyuni ◽  
Fatmawati Fatmawati
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Study Data ◽  
The Public ◽  
The People ◽  
Standards And Regulations ◽  
Management Participation ◽  
Village Government ◽  
The Village

The purpose of this study was to determain the application of the principles of participation, responsibility, accountability, and transparancy in financial management starting from planning, implementation, administration, reporting, and accountability in  Kuala Alam Village, Bengkalis District, Bengkalis Regency. This type of research is qualitative with a case study. Data collection techniques performed consisted of observation, interviews, and documentation. The results of this study indicate that the village government of Kuala Alam is responsible to the community, the BPD, the Regent to compile a work plan that has been prepared during the village meeting. Openness in obtaining information that has been conveyed to the public consists of billboards containing information about the APBDes. At the time of planning the village government of Kuala Alam had conducted a musrenbang involving the community. When implementing Kasi and Kaur, they must be responsible for the tasks that have been given in accordance with the standards and regulations. While at the reporting and accountability stage the Kuala Alam village government has provided reports to the Regent through the Camat and BPD as community participants. In addition the village government of Kuala Alam installed billboards in front of the Kuala Alam village office to make it easier for the people of Kuala Alam to obtain information.  So that with this research both the community and the Kuala Alam Village Government can cooperate with each other in conducting supervision on village financial management in order to create good governance.Keywords: Management; Participation; Responsibility; Accountability; Transparency. AbstrakPenelitian bertujuan untuk mengungkap penerapan prinsip partisipasi, responsibilitas, akuntabilitas, dan transparansi dalam pengelolaan keuangan desa dimulai pada tahap perencanaan, pelaksanaan, Penatausahaan, Pelaporan, dan pertanggungjawaban di Desa Kuala Alam Kecamatan Bengkalis Kabupaten Bengkalis. Jenis penelitian ini adalah kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yaitu observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Pemerintah desa Kuala Alam bertanggungjawab kepada masyarakat, BPD, Bupati untuk melaksanakan rencana kerja kegiatan yang telah disusun pada saat musyawarah desa. Keterbukaan dalam mendapatkan informasi yang telah disusun disampaikan kepada masyarakat berupa baliho yang berisi informasi tentang APBDesa. Pada saat perencanaan pemerintah desa Kuala Alam sudah melakukan Musyawarah Perencanaan Pembangunan melibatkan masyarakat. Pada saat pelaksanaan Kasi dan Kaur sudah bertanggungjawab atas tugas yang telah diberikan yaitu sesuai dengan standar dan aturan yang berlaku. Dalam tahap penatausahan pemerintah desa sudah melakukan pembukuan dengan tertib. Sedangkan pada tahap pelaporan dan pertanggungjawaban pemerintah desa Kuala Alam sudah memberikan laporan kepada Bupati melalui Camat dan BPD sebagai perwakilan masyarakat. Selain itu pemerintah Desa Kuala Alam memasang baliho didepan kantor desa Kuala Alam agar mempermudah masyarakat Kuala Alam untuk memperoleh informasi. Sehingga dengan adanya penelitian ini baik masyarakat maupun Pemerintah Desa Kuala Alam bisa saling bekerjasama dalam melakukan pengawasan terhadap pengelolaan keuangan desa agar terciptanya Good Governance yang baik.Kata Kunci: Pengelolaan; Partisipasi; Responsibilitas; Akuntabilitas; Transparansi.

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.

Comparing The Principalship of Madrasah and Sekolah in The Decentralization Era

2016 ◽  
Vol 1 ◽  
pp. 24-35
Author(s):  
Saefudin A Safi'i
Keyword(s):  
Public Sector ◽  
School Leadership ◽  
Policy Development ◽  
Central Government ◽  
Good Governance ◽  
Ground Level ◽  
New Order ◽  
The Public ◽  
Centralized Management ◽  
Decentralization Policy

The downfall of the New Order Regime in 1998 brought about significant change to Indonesia’s public sector.  Law number 22 of 1999, further refined by Law 32 of 2004, provide legal bases for district governments to administer the public sector. The central government also introduces the notion of good governance through the promulgation of various regulations. For Madrasah however, decentralization policy failed to provide clear legal bases as to how it relates to district government. Law 32 of 2004 verse 10 article 3 retains the centralized management by the Ministry of Religious Affairs. This however does not exclude Madrasah from public demand of implementing the principle of good governance. This study analyses the dynamics of principal-ship both in the Sekolah and the Madrasah in the era of decentralization. By comparing two research sites, this study sought to create better understanding about the context by which the organization climate of two different schools are shaped, and how principals and teachers perceives the notion of school leadership in the light of most recent policy development. To do this, interviews were undertaken and questionnaire-based data collection was also conducted. The study found that in the ground level implementation of decentralization policy, Sekolah developed more rigorous leadership compared to that in the Madrasah. This research recommends the adoption of stronger regulation regarding principal-ship of Madrasahs in order to create an environment that is more in tune with the spirit of public service reforms.

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 Bureaucratic Reform and The Challange of Good Governance Implementation in Indonesia

2019 ◽  
Vol 3 (2) ◽  
pp. 25-42
Author(s):  
Muhadam Labolo ◽  
Etin Indrayani
Keyword(s):  
Local Government ◽  
Central Government ◽  
Good Governance ◽  
The Public ◽  
Government Bureaucracy ◽  
Local Government Level ◽  
Important Note ◽  
Corrupt Behavior ◽  
Almost All ◽  
The Impact

Bureaucratic reformation is the fundamental structuring efforts are expected to havean impact on changing systems and structures. The system deals with the relationshipbetween the unsure or the element that influence each other and are associated to makea form totally. The change in one element can influence the other elements in the system.The structure relates with the order of who arrayed a regular basis and systematically.Structure changes is also included with the mechanism and procedure, human resources,facilities and infrastructure, organization and organization’s environment in terms of theachievement of the efficiency of government bureaucracy. These changes include allowingall of the aspects of the bureaucracy has sufficient capacity to carry out the duties and thebasic function. Bureaucratic failure in a term for service the public until now representpoor government both at central and local government level. The urgency of bureaucraticreform in Indonesia is driven by a number of important note. First, the increased apparatusexpenditure is caused by increased of apparatus recruitment without unmeasured control.Second, the ballooning cost of democracy (election) affected the floated of local governmentbudget have increased significantly. The magnitude of the election budget and the impact ongovernmental bureaucracy resulted not ready to close the budget deficit. More than thesebureaucracy has loyalty dilemma caused by dispersed of concentration in every election’sactivity. Third, increased of develop the bureaucratic organization without planning andanalysis of the measured trigger financing and recruitment of apparatus that not less. Asa result, the bureaucracy in most areas are overload, or even lack in outside of Java. Inother side, less of local incomes make dependence to central government, while the localgovernment expenditure is to far from efficiency, even tend to be less controlled due to thehigh cost of the organization. Fourth, extensive corrupt behavior in almost all public sectorbureaucracy encourages lose confidence as a public servant.Keywords: Bureaucratic Reformation, bureaucracy design, local government, GoodGovernance

scholarly journals The Role of Social Media in Promoting Information Disclosure on Environmental Incidents: An Evolutionary Game Theory Perspective

2018 ◽  
Author(s):  
Shuang Ling ◽  
Shan Gao ◽  
Wenhui Liu
Keyword(s):  
Social Media ◽  
Local Government ◽  
Local Governments ◽  
Information Disclosure ◽  
Central Government ◽  
Media Use ◽  
Evolutionary Game ◽  
Media Influence ◽  
Social Media Use ◽  
The Public

Despite the expectation that social media use in the public sector contributes to enhancing government's transparency, few studies have been investigated whether social media use actually leads to more disclosure during environmental incidents in practice and how social media influence local governments and their officials' information disclosure. In this article, we model information disclosure during environmental incidents as an evolutionary game process between the central government and local government in social media context, and examine the internal mechanism that how social media influence the progress of information disclosure during environmental incidents. The findings indicate that social media plays an active constructive role in central-local government game relations. Specific- ally, social media can provides an efficient information channels for the central government supervise regional officials in environmental incidents, and thus improves its supervision efficiency, and it also provides an important means for internet mobilization and online-offline interaction by encouraging the public exchange information and express their views, and in turn forces local governments and their officials tend to disclosure ahead.

scholarly journals THE ROLE OF LOCAL GOVERNMENTS IN REGIONAL FINANCIAL MANAGEMENT FOR THE HANDLING OF THE COVID-19 PANDEMIC

Yurispruden ◽  
2021 ◽  
Vol 4 (2) ◽  
pp. 208
Author(s):  
Fahrul Abrori
Keyword(s):  
Local Government ◽  
Research Methods ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Fiscal Decentralization ◽  
The Government ◽  
The Stability ◽  
The Relationship

 ABSTRAKPandemi Covid-19 yang terjadi di Indonesia membuat pemerintah membuat kebijakan-kebijakan sebagai stimulus untuk menjaga kestabilan masyarakat dan perekonomian. Pemerintah pusat memberikan kewenangan kepada pemerintah daerah untuk mengelola keuangan daerah untuk menangani covid-19 di daerah masing-masing. Hal ini disebabkan karena pemerintah daerah lebih memahami kebutuhan daerahnya. Permasalahan yang diangkat Pertama, bagaimana hubungan Pemerintah Pusat dan Pemerintah Daerah dalam pengelolaan keuangan untuk penanganan pandemi Covid-19? Kedua, Apa peran Pemerintah Daerah dalam pengelolaan keuangan daerah untuk penanganan pandemi Covid-19? Menggunakan metode penelitian yuridis normatif dengan pendekatan perundang-undangan dan pendekatan konsep. Hubungan Pemerintah Pusat dan Pemerintah Daerah dalam Pengelolaan Keuangan untuk Penanganan Pandemi Covid-19 yaitu desentralisasi fiskal yang mana. Peran Pemerintah Daerah dalam Pengelolaan Keuangan Daerah untuk Penanganan Pandemi Covid-19 yaitu dengan melakukan refocusing kegiatan, realokasi anggaran, dan Penggunaan Anggaran Pendapatan dan Belanja Daerah.Kata kunci: Pemerintah Daerah, Pengelolaan Keuangan Daerah, Pandemi Covid-19 ABSTRACTThe Covid-19 pandemic in Indonesia led the government to make policies as a stimulus to maintain the stability of society and the economy. The central government authorizes local governments to manage local finances to deal with covid-19 in their respective regions. This is because the local government better understands the needs of the region. The issue raised first, how is the relationship between the Central Government and Local Government in financial management for the handling of the Covid-19 pandemic? Second, What is the role of local governments in regional financial management for the handling of the Covid-19 pandemic? Using normative juridical research methods with statutory approaches and concept approaches. The relationship between the Central Government and Local Government in Financial Management for the Handling of the Covid-19 Pandemic is fiscal decentralization. The role of local governments in regional financial management for the handling of the Covid-19 pandemic is by refocusing activities, reallocating budgets, and using regional budgets.Keywords: Local Government, Regional Financial Management, Covid-19 Pandemic

Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia

2018 ◽  
Vol 3 (3) ◽  
pp. 77-83
Author(s):  
Syarifuddin Syarifuddin
Keyword(s):  
Public Sector ◽  
Local Governments ◽  
Good Governance ◽  
Jel Classification ◽  
Government Officials ◽  
Accrual Accounting ◽  
The Public ◽  
Creative Accounting ◽  
Critical Phenomenology ◽  
Accrual Basis

Objective - This research aims to reveal the failure of accrual accounting to create good governance and clean government in local governments in Indonesia. Additionally, the research seeks to examine the increase in accrual based rapid growth in Indonesia and the instance of corruption among government officials. Methodology/Technique - In connection with this objective, the study explains the practical perspective of political intervention during the adoption of accrual accounting and examines the role of the community in the implementation of accrual accounting using a critical phenomenology method. Findings - The findings of this study show that accrual-based accounting encourages deviant behaviour within the public sector and hence, good governance and clean government cannot be achieved. Accrual basis in this regard becomes a means for actors to conceal fraud by exploiting the weaknesses of accrual-based accounting to allow for creative accounting. Novelty - This study uses a qualitative method to describe the implementation of accrual-based accounting in local governments in Indonesia, which is a new approach to this phenomenon. Type of Paper: Empirical Keywords: Accrual; Accounting; Public Sector; Good Governance; Clean Government; Indonesia. JEL Classification: M10, M14, M19

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