scholarly journals Upgrading sistem pengelolaan keuangan desa berbasis standar akuntansi keuangan (SAK) di Desa Nyurlembang Narmada Lombok Barat

2018 ◽  
Vol 14 (1) ◽  
pp. 35-42
Author(s):  
Umu Rosyidah
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Public Management ◽  
Management System ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Service Program ◽  
Or Management ◽  
Village Government ◽  
The Village

[Bahasa]: Pemerintah Desa sebagai pengelola dan pemangku kebijakan di desa harus dapat menyelenggarakan pengelolaan secara profesional, efektif, efisien, dan akuntabel. Pengelolaan juga harus didasarkan pada prinsip-prinsip manajemen publik yang baik agar terhindar dari tindakan yang kurang bermoral seperti penyimpangan, penggelapan, penyelewengan, dan tindakan korup lainnya. Pengelolaan keuangan meliputi kegiatan perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. Secara regulatif semua keuangan desa ini akan terdokumentasi dalam bentuk APBDes yang pengelolaannya mengikuti berbagai petunjuk peraturan perundang-undangan. Ini artinya, pemerintah desa tidak lagi sembarangan mengelola keuangan desa sekalipun otoritas sebagai kuasa pengguna anggaran dan pengguna anggaran ada pada seorang kepala desa. Pengabdian ini bertujuan untuk meningkatkan pengetahuan dan pelaksanaan pembinaan bagi kepala desa dan aparatnya sehingga dapat menambah referensi aparat tentang manajemen atau pengelolaan keuangan desa yang sesuai dengan peraturan yang berlaku yang berstandar akuntansi keuangan. Hasil pengabdian ini adalah pelatihan yang diberikan memberikan manfaat dan kontribusi bagi peningkatan pemahaman dan pengetahuan dalam manajemen pengelolaan dan pelaporan keuangan desa baik secara manual maupun dengan aplikasi TIK dengan aplikasi SIKUDes. Kata Kunci: Sistem Pengelolaan Desa, Standar Akuntansi Keuangan (SAK), SisKeuDes [English]: Administrative village as the manager and stakeholder in the village must be able to carry out management in a professional, effective, efficient and accountable manner. Management must also be based on the principles of good public management to avoid immoral actions such as irregularities, embezzlement, fraud, and other corrupt actions. Financial management includes activities in planning, implementing, administering, reporting, and responsible for village finance. Refering to the law, the finances will be documented in the form of APBDes whose management follows various legislative guidelines. This means that the village government is no longer carelessly managing village finance even though the authority as the power of budget users and budget users is with a village head. This community service program aims to increase the knowledge and implementation of guidance for the village head and his apparatus so that they can add apparatus references about village financial management or management in accordance with applicable regulations that have financial accounting standards. The result of this service is that the training provides benefits and contributes to the improvement of understanding and knowledge in village financial management and reporting management both manually and SIKUDes application. Keywords: Village Management System, Financial Accounting Standards (SAK), SisKeuDes

scholarly journals PENYULUHAN TENTANG TATA KELOLA DAN PERTANGGUNGJAWABAN DANA DESA DI DESA SUKAMULIA TIMUR KECAMATAN SUKAMULIA KABUPATEN LOMBOK TIMUR

2021 ◽  
Vol 2 (2) ◽  
pp. 211-218
Author(s):  
Satarudin - Satarudin ◽  
Moh - Huzaini2 ◽  
Jalaludin - Jalaludin
Keyword(s):  
Natural Resources ◽  
Community Service ◽  
Financial Reporting ◽  
Financial Management ◽  
Management Unit ◽  
Service Program ◽  
Implementation Stages ◽  
Village Government ◽  
The Village

Law Number 6 of 2014 and its implementation regulation have mandated a more independent village government in managing its governanceand the various village’s natural resources, including assets and financial management. The counseling on managing and accountability village funds in East Sukamulia village, Sukamulia sub-district, East Lombok district, aims to 1). Increase the village officials' knowledge and understanding of the village funds or financial management, including planning and implementation stages; 2). Improve the village officials' technical accounting skills, especially the village fund or financial management unit, including the village financial reporting and administration. in conclusion, the community service program is very beneficial because it is following the village’s needs, such as managing the village funds, especially those sourced from central funds or APBN. Also, its material fits the village’s demand perfectly within the governance, accountability, and the village funds reporting, especially those sourced from the APBN. Technically, it is very communicative and interactive because it can involve participants actively in presenting the material

scholarly journals Village Financial Accountability Report Assessment Presentation based on Government Accounting Principles

2021 ◽  
Author(s):  
Yusriadi Yusriadi
Keyword(s):  
Financial Management ◽  
Accounting Standards ◽  
Primary Data ◽  
Research Approach ◽  
Financial Accountability ◽  
Government Accounting ◽  
Study Results ◽  
The Government ◽  
Village Government ◽  
The Village

Village financial management includes all activities, including planning, implementation, administration, and village financial accountability. Village finances are managed based on transparent, accountable, participatory principles and are carried out in an orderly and disciplined budget. The purpose of this study is to evaluate the presentation of the financial statements of the Padang Loang Village government, Chinese District, whether it is following the government accounting standards mandated by the Indonesian government. This study uses a descriptive qualitative research approach, where the Village Financial Accountability Report (LPJ) is the main object of the study. The informants were the Village Head, Village Secretary, Village Treasurer, and all government staffs in Padang Loang Village, Cina District, Bone Regency, South Sulawesi Province. Data sources consisted of primary data and secondary data, namely interviews and field observations, and available documents sourced from the village government office under study. Simultaneously, the research stage is carried out through data collection, data processing, data presentation, and concluding. The study results indicate that the evaluation of the production of financial accountability reports in the village of Padang Loang is quite good and following the accounting standards recommended by the government. Besides, the accountability reporting procedure carried out by the Padang Loang Village government, either the village treasurer to the Village Head or from the Village Head to the District Government (Camat) and Regency Government (Bupati), is considered fair enough, transparent, and accountable.

scholarly journals ANALISIS PERLAKUAN AKUNTANSI AGRIKULTUR PADA PETANI KELAPA PADA DESA DI DAERAH LIKUPANG SELATAN : DAMPAK RENCANA PENERAPAN ED PSAK NO.69 TENTANG AGRIKULTUR

2016 ◽  
Vol 11 (2) ◽  
Author(s):  
Claudia W.M. Korompis
Keyword(s):  
Financial Management ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Fair Value ◽  
Financial Accounting ◽  
Financial Accounting Standards Board ◽  
Traditional System ◽  
The Face ◽  
The Impact ◽  
The Village

Biological assets is a unique asset, because of the transforming growth even after biological assets generate an output. Although it has many unique, but the financial management of biological assets still have to refer to the Financial Accounting Standards. Currently the Financial Accounting Standards Board (DSAK) issued SFAS No. ED 69 on agriculture which will come into force on 1 January 2017. According to this SFAS Biological assets are measured at initial recognition and at the end of each reporting period at fair value less costs to sell. Many of Regions, especially in the village do not know the accounting treatment for biological assets. This makes researchers want to analyze the impact of the application of IAS 69 ED is the continuation of agricultural farmers' efforts in this regard coconut trees in the village in the district South Likupang. With the proper financial management from the village, will support the country's economy as a whole, especially in the face of the MEA. This research uses descriptive analysis. The results of this study indicate that in general the village in the Regional South Likupang not apply to recognize the fair value of their assets. The traditional system by recognizing the asset at the acquisition price is still the basis in preparing the financial statements. But with this study are expected, farmers / entrepreneurs start applying SFAS palm plant began in 2017. Keywords: Accounting, Agriculture, ED IAS 69, Village.

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 PENINGKATAN KAPASITAS PEMERINTAH DESA DALAM PENGELOLAAN KEUANGAN DESA SUNGAI PINANG KECAMATAN PUJUD KABUPATEN ROKAN HILIR

2019 ◽  
Vol 5 (2) ◽  
pp. 58-62
Author(s):  
Pahmi Amri
Keyword(s):  
Capacity Building ◽  
Community Service ◽  
Financial Management ◽  
Management Procedures ◽  
Service Activity ◽  
Supporting Material ◽  
Village Government ◽  
The Many ◽  
The Village ◽  
The City

Village government is the administration of government affairs and the interests of local communities in the NKRI government system (Law Number 6 of 2014 concerning Villages Article 1 Paragraph (2)). The village head as the organizer of the village government is directly elected by the community through the election of the village head (Law Number 6 of 2014 Article 34 paragraph 1). The village head in village administration is assisted by village officials, namely the village secretary and other village officials. "BPD is located as an element of village administration, functions to determine village regulations with the village head, to accommodate and channel the aspirations of the community". In this case the problems that occur are about Village Wealth Management Procedures, which are more focused on village financial management. The problems that often occur in Sungai Pinang Village, Pujud District, Rokan Hilir Regency are; 1) The many original assets of Sungai Pinang Village can be used as a source of original village income to improve development and the standard of living of the community, especially in Sungai Pinang Village. 2) The many residents of Sungai Pinang Village community who do not yet know about the procedures for managing village wealth. Referring to the above problem, the formulation of the problem in this service is how to increase the capacity of the village government in financial management of Sungai Pinang Village, Pujud River District, Rokan Hilir Regency. The purpose of this service is so that the Device and Community of Sungai Pinang Village, Pujud District, Rokan Hilir Regency can find out and improve the capacity of the village government in managing village finances. The benefits of this service are for lecturers for lecturers, the increase of students' knowledge and knowledge about the Government's Capacity Building in Village Financial Management Sungai Pinang Village, Pujud Rokan Hilir District, For Higher Education, the achievement of darma chess from universities in Riau Islamic University. one of them is community service. For the Community, so that the community can know clearly about Capacity Building of Village Governments in Village Financial Management. The target of community service is to increase awareness of the village government and the community the importance of understanding the Capacity Building of Village Governments in Village Financial Management to realize the Target Development. The location of this community service activity is Sungai Pinang Village, Pujud District, Rokan Hilir Regency. This village is approximately 7 hours drive from the city of Pekanbaru. The timing of this activity is carried out on Saturdays. December 28, 2018 at 09.00 WIB until Completed. The method of implementation is carried out with assistance and question and answer with the community and village officials. Furthermore, the Dedication Team will conduct a direct review of the documents that are in the Village archive to see the shortcomings. The material presented in this service is Law no. 6 of 2014 and supporting material.  

scholarly journals RANCANG BANGUN SISTEM INFORMASI KEUANGAN DESA (SIKADES) 1.0 BERBASIS ANDROID

2018 ◽  
Vol 3 (2) ◽  
pp. 26-48
Author(s):  
Muhammad Mufli ◽  
Dikau Tondo Prastyo
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Information ◽  
Government Accounting ◽  
Android Platform ◽  
Village Government ◽  
The Village

Abstrak. Rancang Bangun Sistem Informasi Keuangan Desa (Sikades) 1.0 Berbasis Android.  Kewajiban pembuatan laporan dana desa berdasarkan Standar Akuntansi Pemerintahan (SAP) menjadi kendala bagi pemerintahan desa karena keterbatasan sumber daya manusia. artikel ini mengajukan rancang bangun SIKADES 1.0 dalam bentuk aplikasi Platform Android yaitu Sistem Informasi Keuangan Desa (SIKADES) 1.0. SIKADES 1.0 dirancang secara terintegrasi yang mendukung kegiatan pengelolaan keuangan seperti pencatatan dan pelaporan. Keberadaan SIKADES 1.0 akan mendukung peningkatan kinerja pelaksanaan tugas aparatur pemerintahan desa dalam pengelolaan dana desa agar lebih transaparan. Kata Kunci :SIKADES. 1.0, Dana Desa, Pemerintahan Desa, Sistem Informasi Keuangan, Platform Android  Abstract. Design of Village Financial Information System (Sikades) 1.0 Based on Android. The obligation to make village fund reports based on Government Accounting Standards (SAP) is an obstacle for village government because of limited human resources. This article proposes the design of SIKADES 1.0 in the form of an Android Platform application, the Village Financial Information System (SIKADES) 1.0. SIKADES 1.0 is designed in an integrated manner that supports financial management activities such as recording and reporting. The existence of SIKADES 1.0 will support the improvement of the performance of the tasks of the village government apparatus in managing village funds so that they are more transparent. Keywords:SIKADES 1.0, Village Fund, Village Government, Financial Information System, Android Platform

Penguatan Pengelolaan Keuangan BUMDes Sebagai Upaya Menuju Desa Mandiri di Desa Kebontunggul Mojokerto

2020 ◽  
Vol 5 (2) ◽  
pp. 470-476
Author(s):  
Aristha Purwanthari Sawitri ◽  
Taudlikhul Afkar ◽  
Martha Suhardiyah ◽  
Suharyanto
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Financial Management ◽  
Business Management ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Position ◽  
Accounting Management ◽  
Service Activity ◽  
The Village

The purpose of the implementation of this community service activity is to provide an understanding of the financial management of BUMDes. The problem faced by partners is that bumdes financial management has not been properly managed, resulting in the optimal governance of BUMDes in the partner village. The un availability of accommodated resources in the village is one of the causes of the unsanying of local potential in partner villages and their surroundings. This method of community service implementation is carried out by providing training on the importance of accounting management as a form of business management accountability and providing assistance to partners in compiling financial statements in accordance with financial accounting standards (SAK). The result of this community service activity is that BUMDes managers are able to compile BUMDes financial statements in a simple way including cash statements, income statements, capital change reports and financial position statements. Although the results of financial reporting compiled by partners are still very simple, this reporting has been done with SAK and it is expected that in the future the management of the partner's financial system is well organized.

PENYULUHAN TENTANG PEREMAJAAN KELAPA SAWIT DAN LEGALITAS LAHAN DI KECAMATAN KEMPAS KABUPATEN INDRAGIRI HILIR

2020 ◽  
Author(s):  
Mulono Apriyanto
Keyword(s):  
Community Service ◽  
Oil Palm ◽  
Financial Assistance ◽  
Community Leaders ◽  
Service Activities ◽  
Agents Of Change ◽  
Banking Institutions ◽  
Farmer Groups ◽  
Village Government ◽  
The Village

The specific objectives and targets of these community service activities are to provide counseling on the rejuvenation of oil palm and the legality of farmers' land so that there is a change in the knowledge, understanding and skills of farmers who are members of farmer groups in an effort to want to rejuvenate oil palm plants and to provide an understanding of the importance of legality Farmer's land as an inseparable part of the structure of the requirements in order to get financial assistance to rejuvenate oil palm plants. The methods used are counseling, outreach, demonstration and assistance when the extension activities take place. Counseling methods provide counseling and conduct training after counseling. The demonstration method is carried out at the time of delivery of material. Farmers immediately practiced how to rejuvenate oil palm plants, after that they were given counseling about the ways and functions of farmers' land legality and farmer group institutions in order to get funds in groups. The assistance method aims to monitor developments after counseling to farmers by involving agents of change, namely community leaders, traditional leaders, the village government and banking institutions. In general, the implementation of community service in Kerta Jaya and Tassel Jaya villages, Kempas Subdistrict, Indragiri Hilir Regency can run well and well..

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 PENGABDIAN KKN-MANDIRI TEMATIK KELURAHAN ONEKORE KEBUPATEN ENDE

2021 ◽  
Vol 2 (1) ◽  
pp. 97-104
Author(s):  
Yulita Londa ◽  
Yulita Tanda ◽  
Yohanes F Senda ◽  
Yanuaris B Gabe ◽  
Sirilus Sandy Banda ◽  
...  
Keyword(s):  
Community Service ◽  
Learning Experience ◽  
The Elderly ◽  
Woven Fabrics ◽  
Community Empowerment ◽  
Service Program ◽  
Implementation Time ◽  
Main Activity ◽  
Service Building ◽  
The Village

The general theme of the 2020 Community Service Program is “Community Empowerment”. Meanwhile, the special theme is "Entrepreneurship". The implementation time starts from August 3 to September 3, 2020, in Onekore Village, Ende Tengah District, Ende Regency. On the program. With this special theme, the main activity carried out is supporting entrepreneurship in Onekore Village. The purpose of implementing this activity is that students are expected to gain learning experience through direct involvement in the community in finding, formulating, solving, and overcoming problems in the field. In this KKN activity, the problems found were the lack of utilization of existing garden products, namely bananas. So far, it is consumed by boiling or eating it without further processing. Olso besides, we also found woven products from weaving that were difficult to market. Students socialize and practice entrepreneurship as an effort to solve problems faced by weaving craftsmen. Efforts made to help the household economy include making flower pots and making wallets made from woven fabrics. Supporting activities during the Community Service Program are assisting with the administration of the Village, community service, building a gate for the Indonesian Independence Day, making sample gardens, socializing COVID-19 and, health service for the elderly.

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