Accountability in village financial management in Kludan Village

This study aims to understand the practice of government financial accountability in Kludan Village, Tanggulangin District, Sidoarjo Regency. Village finances are very interesting to study, because of the large amounts of funds released by the centre for the development and welfare of communities in the village. This study uses two forms of public accountability, namely vertical accountability and horizontal accountability. The use of these two forms of accountability is expected to be able to dig deep information for the village government. This study uses an interpretive paradigm with a case study method. The data used are primary data, obtained from interviews with informants and secondary data obtained from documentation owned by the village government. Village culture is also a tool used by researchers in making decisions when observing research carried out. This is because village culture also influences the way the community and village government think about making decisions. The results showed that the village financial accountability vertically and horizontally had been carried out in accordance with the rules of government on 113 of 2014. This was evidenced by the implementation which was carried out in a transparent, accountable, participatory as well as orderly and budgetary discipline. However, there is still a lack of mastery by village officials regarding the recording of accountability reports. The village government tends to have less accountability. This will have an impact on the level of trust of the village community and the welfare of the village environment.

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Village Financial Accountability Report Assessment Presentation based on Government Accounting Principles

10.31219/osf.io/2f8jr ◽

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.

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DAMPAK PROGRAM DANA DESA TERHADAP PENINGKATAN PEMBANGUNAN DAN EKONOMI DI KECAMATAN PINELENG KABUPATEN MINAHAS

AGRI-SOSIOEKONOMI ◽

10.35791/agrsosek.13.2a.2017.17130 ◽

2017 ◽

Vol 13 (2A) ◽

pp. 335

Author(s):

Feiby Vencentia Tangkumahat ◽

Vicky V. J. Panelewen ◽

Arie D. P. Mirah

Keyword(s):

Implementation Process ◽

Secondary Data ◽

Primary Data ◽

Community Members ◽

Village Community ◽

North Sulawesi ◽

The Future ◽

Village Government ◽

The Village

This study aims to analyze the village fund policy, especially on the implementation process of village funds project from planning, disbursement, utilization to accountability. The research was conducted on seven villages receiving the village fund in Pineleng Sub-district, Minahasa District, North Sulawesi Province. This research was conducted for 3 (three) months from January to March 2017. This research uses primary and secondary data. Primary data comes from observations and interviews. The samples in this study were members of the village community in Pineleng Sub-district of Minahasa District in seven villages namely Sea, Sea One, Warembungan, Pineleng Dua Indah, Kali, Kali Selatan and Winangun Atas. Each village takes 10 (ten) respondents for each village so the total number of community members who become sample is 70 (seventy) respondents. The results show that the village fund program in Pineleng Sub-district is running well, but for the future it is necessary to increase the capacity and skill of the village government apparatus in order to support the implementation of this program to improve the economy and better society welfare.

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ANALISIS TINGKAT KEUNTUNGAN USAHA RUMAH TANGGA KUE LUMPIA DI KELURAHAN BUMI NYIUR KECAMATAN WANEA

AGRI-SOSIOEKONOMI ◽

10.35791/agrsosek.11.3a.2015.10566 ◽

2015 ◽

Vol 11 (3A) ◽

pp. 125

Author(s):

Novel Novri Sumampouw ◽

O. Esry Laoh ◽

Lyndon R.J. Pangemanan

Keyword(s):

Secondary Data ◽

Primary Data ◽

Government Agencies ◽

Total Production ◽

Benefit Analysis ◽

Total Revenue ◽

Case Study Method ◽

Total Profit ◽

The Village

The objective of this research is to to determine the level of profit from the Cake Lumpia households business in the Bumi Nyiur Village Wanea districts. The method used in this study is the case study method. The data used in this study are primary data and secondary data. Primary data were collected in the field directly from the source in this research is the owner of household enterprises cakes spring rolls, for the purpose of research and the data has not been published before. This data was obtained through interviews based on questionnaires that are relevant and have been prepared. As for the secondary data includes vil-lage profiles will be obtained from government agencies associated with this research. To determine the amount of benefit artisans will use a rat stamp benefit analysis followed by analysis of R / C to determine the feasibility of this venture. These results indicate that the average total revenue in this business is Rp. 1,000,000 / day, with a total production cost of Rp. 283,896.7. Then the total profit earned in spring roll pastry business in Bumi Nyiur Village, District of Wanea is Rp. 716,103.3 / day. Analysis of R / C who do show that the average household businesses spring rolls baking in the Village Earth Nyiur District of Wanea experiencing gains, where the R / C ratio of 3.52 and it can be concluded that the business is feasible to run.

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Efektivitas Anggaran Pendapatan dan Belanja Desa dalam Pembangunan Desa Sindanglaya Kecamatan Cimenyan Kabupaten Bandung

Ministrate: Jurnal Birokrasi dan Pemerintahan Daerah ◽

10.15575/jbpd.v3i1.9622 ◽

2021 ◽

Vol 3 (1) ◽

pp. 13-23

Author(s):

Triani Triani ◽

Salamatul Afiyah

Keyword(s):

Secondary Data ◽

Primary Data ◽

Community Needs ◽

Village Community ◽

Inhibiting Factors ◽

Analysis Technique ◽

Descriptive Approach ◽

Village Government ◽

The Village

Based on Law No. 6 of 2014 Village development is an effort to improve the quality of life and life for the maximum welfare of the village community. Community needs that are a priority of the village include the development and maintenance of infrastructure, the environment in order to create comfort and prosperity for the community. Village Development is carried out by the village government by involving the entire village community. This research is motivated by high APBDes realization data, but there are damaged village roads. The purpose of this study was to determine the effectiveness of the APBDes in Sindanglaya Village development and its inhibiting factors. The theory used by Emitai Etzioni to measure the effectiveness of the APBDes in the development of the Sindanglaya Village based on the dimensions of adaptation, integration, motivation, and production. Researchers used a qualitative research method descriptive approach. Primary data sources used are the results of observations and interviews; Secondary data used are the Sindanglaya Village LPPD document and APBDe 2016-2018. Realization Report, the text of the Law. Data collection techniques with observation, interviews, and documentation. The data analysis technique used is the Miles and Hubberman model with the stages of reduction, data display, and drawing conclusions. The results of this study indicate the effectiveness of the APBDes in the development of Sindanglaya Village, Cimenyan District, Bandung Regency, is said to be effective. Based on the dimensions of adaptation, integration, and motivation can be said to be effective, but the dimensions of production have not been effective; Inhibiting factors include environmental characteristics, human resources, and community participation.

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Analisis Pengelolaan Keuangan Kampung Hinekombe (Studi Empiris Pada Distrik Sentani Kabupaten Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH ◽

10.52062/jakd.v15i2.1626 ◽

2020 ◽

Vol 15 (2) ◽

pp. 76-86

Author(s):

Fredi Enumbi ◽

Paulus Allolayuk ◽

Mariolin Sanggenafa

Keyword(s):

Financial Management ◽

Central Government ◽

Secondary Data ◽

Primary Data ◽

Literature Study ◽

Government Regulations ◽

Self Help ◽

The Government ◽

Village Government ◽

The Village

Abstract The objectives of this study are (1) To determine village financial management in Hinekombe Village, Sentani District, Jayapura Regency in accordance with Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. (2) To find out the obstacles faced by the village government in financial management and accountability in Hinekombe Village, Sentani District, Jayapura Regency. This research method is descriptive using a qualitative approach, data collection techniques through observation, interviews and literature study. The primary data sources were interview data and secondary data from the hinekombe village profile. The research informants were 10 people. The results show that (1) the government of Hinekombe Village, Sentani District, Jaypura Regency is good enough in managing village finances in accordance with Permendagri Number 20 of 2018 concerning Village Financial Management. This shows that the Hinekombe Village Government has tried its best to be able to implement the central government regulations on village financial management even though there are some activity items that are incomplete in their reporting. (2) Constraints faced by the village government in financial management in Hinekombe Village, Sentani District, Jayapura Regency. Namely, community self-help is still lacking, supervision is also lacking. In addition, budget changes were not carried out through deliberations with community leaders or unilaterally by the Hinekombe Village Government Apparatus which made the community less confident in financial management carried out by the hinekombe village government. Keywords: Financial Management; Hinekombe Village. Abstrak Tujuan dari penelitian ini adalah (1) Untuk mengetahui pengelolaan keuangan desa di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura sesuai dengan Permendagri Nomor 20 tahun 2018 Tentang Pengelolaan Keuangan Desa. (2) Untuk mengetahui kendala-kendala yang dihadapi pemerintah kampung dalam pengelolaan dan pertanggung jawaban keuangan di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura. Metode penelitian ini adalah deskriptif menggunakan pendekatan kualitatif . Sumber data primer yaitu data wawancara dan data sekunder profil kampung hinekombe. Informan penelitian sebanyak 10 orang. Teknik pengumpulan data melalui observasi, wawancara dan studi pustaka. Metode analisis yaitu reduksi data, pengelompokan data, display data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Pemerintah Kampung Hinekombe Distrik Sentani Kabupaten Jayapura sudah cukup baik dalam melakukan pengelolaan keuangan kampung sesuai dengan Permendagri Nomor 20 tahun 2018 Tentang Pengelolaan Keuangan Desa. Hal ini menunjukkan bahwa Pemerintah Kampun Hinekombe telah berusaha bekerja dengan maksimal untuk dapat mengimplementasikan peraturan pemerintah pusat tentang pengelolaan keuangan kampung walaupun ada beberapa item kegiatan yang kurang tidak lengkap dalam pelaporannya. (2) Kendala-kendala yang dihadapi pemerintah kampung dalam pengelolaan keuangan di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura.yaitu Swadaya Masyarakat masih kurang, pengawasan juga masih kurang. Selain itu juga perubahan anggaran tidak dilakukan melalui musyawarah dengan tokoh masyarakat atau sepihak oleh Aparatur Pemerintah Kampung Hinekombe yang membuat masyarakat kurang begitu percaya terhadap pengelolaan keuangan yang dilakukan pemerintah kampung hinekombe. Kata kunci : Pengelolaan Keuangan, Kampung Hinekombe.

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IMPLEMENTASI UNDANG-UNDANG NOMOR 6 TAHUN 2014 KEPALA DESA DALAM MENJALANKAN TUGAS DI DESA AUR KUNING KECAMATAN KAMPAR KIRI HULU KABUPATEN KAMPAR

Jurnal Niara ◽

10.31849/nia.v12i1.2635 ◽

2019 ◽

Vol 12 (1) ◽

pp. 62-68

Author(s):

Eka Eka

Keyword(s):

Community Development ◽

Secondary Data ◽

Administrative Reform ◽

Primary Data ◽

Village Community ◽

Qualitative Descriptive ◽

Village Government ◽

The Village ◽

Descriptive Method

This study examines the task of village heads in carrying out their duties in Aur Kuning Village, Kampar Kiri Hulu Subdistrict, as agreed in the Regulation of the Minister of State for Administrative Reform Number: 13 of 2009 concerning Guidelines for Improving the Quality of Public Services, Rights, Duties and Obligations of Village Heads in accordance with the provisions of Law Number 6 of 2014 concerning Villages. Article 26 The Village Head who organizes the Village Government, implements Village Development, Village community development, and empoweres the Village community. The design of this study uses a qualitative descriptive method that will discuss and review secondary data related to documents relating to the Village Head in the Task Process in Aur Kuning Village, Kampar Kiri Hulu Subdistrict. In addition, so that the research objectives can involve researchers also using primary data as a result of interviews with research informants, namely: Village Chief Aur Kuning, Secretary of Desa Aur Kuning, Village Staff of Aur Kuning and Community of Desa Aur Kuning. The Village Head in Aur Kuning Village, Kampar Kiri District has been effective in the context of development. His job was as the head of Aur Kuning Village, Kampar Kiri District

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Urgency of The Village of Financial Management Under The Government Regulations

Wiga Jurnal Penelitian Ilmu Ekonomi ◽

10.30741/wiga.v10i1.512 ◽

2020 ◽

Vol 10 (1) ◽

pp. 45-59

Author(s):

Muchamad Taufiq ◽

Mimin Yatminiwati

Keyword(s):

Qualitative Research ◽

Data Collection ◽

Financial Management ◽

Secondary Data ◽

Financial Statements ◽

Primary Data ◽

Government Regulations ◽

The Government ◽

Village Government ◽

The Village

This study aims to conduct a study on Application of Financial Statements village in the subdistrict Klakah Sruni Village Government Lumajang has been presented by Regulation No. 113 of 2014 on the management of village finances. This study uses qualitative research descriptive. Types and sources of data used in this study consisted of secondary data such as data collection in the form of publications, reports, documents, and other documents pertinent to this research. While primary data obtained directly from the village government staff Sruni. The results showed overall in fiscal years 2016 and 2017 the village has implemented financial management Sruni village well guided by the Minister Regulation No. 113 of 2014 concerning the financial management of the village.

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Akuntabilitas Pengelolaan Dana Desa:

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i1.69 ◽

2019 ◽

Vol 1 (1) ◽

pp. 159-180

Author(s):

Rahmi Kurnia ◽

Nurzi Sebrina ◽

Halmawati Halmawati

Keyword(s):

Financial Management ◽

Research Method ◽

Secondary Data ◽

Management Team ◽

Primary Data ◽

Fund Management ◽

West Sumatra ◽

Type Data ◽

Village Government ◽

The Village

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

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ANALISIS FAKTOR YANG MEMPENGARUHI PENGELOLAAN KEUANGAN KAMPUNG DI KABUPATEN JAYAPURA

Jurnal Akuntansi, Audit, dan Aset ◽

10.52062/jurnal_aaa.v2i2.30 ◽

2019 ◽

Vol 2 (2) ◽

pp. 39-56

Author(s):

Bill J. C. Pangayow ◽

Hastutie Noor Andriati

Keyword(s):

Financial Reporting ◽

Financial Management ◽

Analysis Tool ◽

City Governments ◽

Financial Accountability ◽

Village Community ◽

Essential Idea ◽

Consultative Body ◽

Key Indicators ◽

The Village

The village independence is an essential idea for the village community where they are located. Inaccordance to support this goal, the central, provincial and district/city governments provide fundsto villages that must be managed properly. Village financial management apparatuses endeavor inplanning, implementing, administering, and financial reporting in accordance with applicableregulations with supervision from the Village Consultative Body. This study aims to identifyindicators and determinants in village financial management and examine its effect on the villageindependence variable. This research will be carried out in villages of Yobeh, Ifaar Besar, Sereh,and Yahim, in Sentani District in Jayapura Regency. The analysis tool that will be used is FactorAnalysis to find key indicators and variables in financial management. The results showed thatreporting variables became the key in financial management, followed by financial accountability,planning, and implementation. This shows that respondents felt the reporting was very importantand needed to be considered in financial management.

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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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