How is accountability defined by village government in village fund financial management?

The purpose of this research is to analyze the experience and understanding of village officials with respect to accountability in village fund financial management. Qualitative research methods with a phenomenological approach were used in this study through interviews with the village government in Tlogosari Village, Malang Regency, East Java Province, Indonesia. The results show that the accountability of village fund financial management is realized through the behavior of carrying out duties and responsibilities, greatest utilization of village discussions, and the overall activeness of village communities in supporting the village welfare. This understanding is considered to be in accordance with the Minister of Home Affairs Regulation No. 20 of 2018. Supporting parties of the implementation of village fund financial management, namely the village government, local government, and local inspectorates should increase their commitment and consistency in order to create accountable management of village funds. At the inspection stage, particularly, the regional inspectorate is required to make improvements in the inspection process to maximize targeted development in fulfillment of the village needs.

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Akuntabilitas Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Kecamatan Sukahening Kabupaten Tasikmalaya

EkoPreneur ◽

10.32493/ekop.v1i1.3674 ◽

2019 ◽

Vol 1 (1) ◽

pp. 126

Author(s):

Yeni Fitriani Somantri ◽

Ulfa Luthfia Nanda

Keyword(s):

Qualitative Research ◽

Local Government ◽

Financial Management ◽

Research Method ◽

Phenomenological Approach ◽

Fund Management ◽

Main Obstacle ◽

Supervision And Evaluation ◽

The Village

This research aims to analyze of the accountability is managed by the Village Budget (APBDes). This research was conducted in 3 (three) villages within the Sukahening District of Tasikmalaya Regency, namely Calincing Village, Kiarajangkung Village, and Sundakerta Village. The research method uses a phenomenological approach and the type of qualitative research. The results of this study indicate that the accountability of village fund management in the District of Sukahening Tasikmalaya Regency has been carried out based on the principles of transparency, accountability, and participation. Reporting and accountability are generally carried out in accordance with the mechanism based on the provisions. The main obstacle or obstacle is the competency of management resources, so that there is still a need for ongoing assistance, training, supervision, and evaluation from the local government. Keywords: APBDes , Regional Financial Management, Accountability

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Perempuan Pencari Nafkah Selama Pandemi Covid-19

Al-Mada: Jurnal Agama, Sosial, dan Budaya ◽

10.31538/almada.v4i1.1106 ◽

2021 ◽

Vol 4 (1) ◽

pp. 13-29

Author(s):

Eka Kartika Sari ◽

Biko Nabih Fikri Zufar

Keyword(s):

Quality Of Life ◽

Qualitative Research ◽

Research Methods ◽

Phenomenological Approach ◽

Qualitative Research Methods ◽

Economic Conditions ◽

Condition Of Women ◽

At Home

The perception of women as the number two role in society continues to this day. This knowledge has an impact on women's inferiority and subordination. In addition, the conditions of the Covid-19 pandemic have increased the workload for women at home. The workload for women has increased threefold, including earning a living in it. The woman breadwinner in Kampung Kue Rungkut Lor II experienced this during the pandemic. This article uses qualitative research methods and a phenomenological approach, in order to obtain data on the quality of life in the Kampung Kue Rungkut Lor II community. The purpose of this study was to determine descriptively the condition of women breadwinners during the pandemic. As a result, the “Pembatasan Sosial Berskala Besar” (PSBB) affected the economic conditions in the Kampung Kue Rungkut Lor II community, and women also experienced three times more workload than men at home. The pandemic has actually added to the exploitation and oppression of women in the Kampung Kue Rungkut Lor II community. Therefore, it is necessary to have further research on the quality of life of women breadwinners in Kampung Kue Rungkut Lor II before the pandemic to find out the differences in the quality of life of women breadwinners in the same location.

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INOVASI PENINGKATAN KAPASITAS BENDAHARA DESA DALAM PENGELOLAAN KEUANGAN DESA

Jurnal TAMBORA ◽

10.36761/jt.v4i2a.776 ◽

2020 ◽

Vol 4 (2A) ◽

pp. 63-76

Author(s):

Muhammad Saleh

Keyword(s):

Qualitative Research ◽

Financial Management ◽

Research Method ◽

Descriptive Analysis ◽

Secondary Data ◽

Fund Management ◽

Target Time ◽

Planning Implementation ◽

Village Government ◽

The Village

This study aims to determine the compliance of existing administrationcarried out by the Village Government with the Minister of Home Affairs Regulation Number 1132014 concerning Village Financial Management and Legislationapplicable. The research method used is qualitative researchdescriptive analysis. Secondary data were obtained from the library study, while primary dataobtained through the results of research conducted at research locations in the districtSumbawa with 157 villages in Sumbawa Regency,which examined the 8 villages that were the samples of the study, as for the locationThe research was conducted in Labuhan Village, Sumbawa, Uma Beringin, Tepal, BatuRotok, Kaung Island, Bungin Island, Lekong and Mapin Rea and the Empowerment ServiceCommunities and Villages (Dinas PMD) Sumbawa Regency. This research aims tosynthesis of village financial management in the management of Village Funds. This type of researchis a qualitative research with a descriptive analysis approach. This researchcarried out using documentation techniques and interviews with parties involved in the management of the Village Fund. Descriptions are obtained throughanalysis of Permendagri No. 113 of 2014 by comparing the realization in the field.Village Fund Management from the planning, implementation, administration, reporting stagesand accountability in general can be said to be in accordance withPermendagri No. 113 of 2014 although there are several things in the planning,implementation and administration that are still not in accordance with the target time.

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COLLABORATIVE GOVERNANCE DALAM KEMANDIRIAN DESA

DIALEKTIKA : Jurnal Ekonomi dan Ilmu Sosial ◽

10.36636/dialektika.v3i2.148 ◽

2018 ◽

Vol 3 (2) ◽

pp. 1-18

Author(s):

Abdul Fatah Fanani ◽

Supardi Ibrahim

Keyword(s):

Qualitative Research ◽

Research Methods ◽

Collaborative Governance ◽

Qualitative Research Methods ◽

Policy Reforms ◽

Mutual Cooperation ◽

Village Community ◽

Start Up ◽

The Village ◽

Selection Of

Abstrak Reformasi kebijakan tentang desa dapat terlihat jelas dalam undang-undang Nomor 6 Tahun 2014 tentang desa. Masyarakat desa selama ini lebih sering hanya menjadi penonton dalam pelaksanaan pembangunan di daerahnya. Namun melalui undang-undang nomor 6 tahun 2014 ini masyarakat diberikan kewenangan pengakuan terhadap hak asal usul (rekognisi), penetapan kewenangan berskala lokal dan pengambilan keputusan secara lokal untuk kepentingan masyarakat desa (subsidiaritas), keberagaman, kebersamaan, kegotong-royongan, kekeluargaan, musyawarah, demokrasi, kemandirian, partisipasi, kesetaraan, pemberdayaan dan keberlanjutan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Pemilihan metode penelitian kualitatif dalam penelitian ini dengan maksud agar dalam proses pencarian makna dibalik fenomena dapat dilakukan pengkajian secara komprehensif, mendalam, alamiah, dan apa adanya serta tanpa banyak campur tangan dari peneliti. Dengan metode kualitatif ini dapat di analisis mengenai pendekatan collaborative governance dalam mewujudkan kemandirian desa. Hasil penelitian ini menunjukkan bahwa di kabupaten Sidoarjo sudah ada beberapa kegiatan yang mendukung collaborative governance dalam mendorong terwujudnya kemandirian desa. Beberapa kegiatan tersebut diantaranya adalah terbentuknya Badan Koordinasi Antar Desa (BKAD), Program Kawasan Perdesaan (PROKADES), Desa Melangkah, dan Start Up Desa. Kata Kunci: Kemandirian Desa, Collaborative Governance, Recognisi, Subsidiaritas, Undang-undang Desa. Abstract Policy reforms on villages can be seen clearly in Law No. 6 of 2014 about villages. The village community has only been a spectator in the implementation of development in their area. However, through law number 6 of 2014, the village community is given the authority to recognize the rights of origin (recognition), recognition of local scale authority and decision making locally for the benefit of the village community (subsidiarity), diversity, togetherness, mutual cooperation, kinship, deliberation, democracy, independence, participation, equality, empowerment and sustainability. This study uses qualitative research methods with a descriptive approach. The selection of qualitative research methods in this study with the intention that in the process of finding the meaning behind the phenomenon can be carried out comprehensively, deeply, naturally, and as it is and without much interference from researchers. This qualitative method can be analyzed about collaborative governance approaches in realizing village independence. The results of this study indicate that there are already several activities in Sidoarjo regency that support collaborative governance in encouraging the realization of village independence. Some of these activities include the establishment of an Inter-Village Coordination Board (BKAD), the Rural Area Program (PROKADES), Desa Melangkah, and Start Up Villages. Keywords: Village Independence, Collaborative Governance, Recognition, Subsidiarity, Village Law.

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Otonomi Desa Dalam Pengelola Keuangan Berdasarkan Undang-Undang No 6 Tahun 2014

Jurnal Ilmiah Raad Kertha ◽

10.47532/jirk.v2i2.163 ◽

2020 ◽

Vol 2 (2) ◽

pp. 73-81

Author(s):

I Wayan Wisadnya

Keyword(s):

Human Resources ◽

Research Methods ◽

Financial Management ◽

Institutional Factors ◽

Conceptual Approach ◽

Legal Norms ◽

Financial Factor ◽

Village Government ◽

The Village ◽

Main Factor

Village is as the lowest form of autonomous government, so that it can implement autonomyproperly, then the administration of its government must have the main factor that is said to beautonomous is the Human Resources factor as the executor, Financial factor, Supporting Infrastructureand Institutional Factors and Institution. Village Government whose existence is directly related to thecommunity and as the spearhead of development, the village government is increasingly required to beprepared both in terms of formulating village policies (in the form of village regulations), planningvillage development that is adapted to the situation conditions and in providing routine services to thecommunity. autonomous people must have the authority and ability to explore financial or revenuesources, manage and use their own finances, in other words there is independence or village autonomyin managing village budget and expenditure expenditure. which is the village's wealth, the compilationof the village's income and expenditure budget, the administration or administration of financial affairsand financial accountability. The problem in this research is whether the Village Law has givenautonomy to village finances, as well as the exercise of authority of the village government in realizingvillage autonomy. This research is a study using Normative Juridical research methods, using legalmaterials, namely the legislative approach and conceptual approach, is a normative analysis showingthat the authority of the village government is based on the principles and legal norms that apply, whilethe conceptual village financial management autonomy.

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Design Thinking Budget and Savings Planner Inspiration of the Hadith of the Prophet

Jurnal Penelitian Ilmu Ushuluddin ◽

10.15575/jpiu.11056 ◽

2021 ◽

Vol 1 (1) ◽

pp. 23-30

Author(s):

Tryana Hafilda Dewi

Keyword(s):

Qualitative Research ◽

Research Methods ◽

Financial Management ◽

Design Thinking ◽

Management Education ◽

Field Studies ◽

Qualitative Research Methods ◽

Literature Study ◽

Continuous Testing ◽

Raising Awareness

This study aims to discuss the inspiration for the hadith of the Prophet. in financial management. Qualitative research methods through literature study and field studies with the hadith design approach. The results and discussion of this research include good management education, inspiration for the example of the Prophet. in saving, and the Budget and Saving Planner. This research concludes that the hadith of the Prophet. has inspirational messages in raising awareness of saving with the presence of the Budget and Savings Planner book through innovative ideas with continuous testing appropriately to create Indonesians who like to save and increase awareness of saving for the Indonesian people.

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Implementasi Akuntansi Berbasis Akrual Pada Pemerintah Daerah (Studi Pada Pemerintah Kota Semarang dan Pemerintah Kota Bandar Lampung)

Akuntansi dan Manajemen ◽

10.30630/jam.v10i2.100 ◽

2015 ◽

Vol 10 (2) ◽

pp. 1-10

Author(s):

Ulfi Maryati ◽

Armel Yentifa ◽

Wiwik Andriani

Keyword(s):

Qualitative Research ◽

Local Government ◽

Conceptual Framework ◽

Research Methods ◽

Local Governments ◽

Central Government ◽

Qualitative Research Methods ◽

Financial Policy ◽

Accrual Accounting ◽

Library Research

The aim of this research is to evaluate implementation of Accrual based accounting of local government in Kota Semarang and Kota Bandar Lampung. The research finds that Government Act (PP) No. 71 Year 2010 as amendment of Section 36 ayat (1) Regulation No 17-2003 and Pasal 70 section (2) Regulation No.1-2004 has instructed government to apply Accrual accounting by the year 2008. However, the regulation for implementing this Accrual based accounting has just established since 2010 in PP 71-2010. The establishment of this governmental act, all governments both local and central, must apply Accrual based accounting by the year of 2015. The years from 2010 until 2014 can be identified as the transition from cash based accounting to Accrual based accounting. In December 2013, Central government has set Regulation of Internal Affairs Ministry (Permendagri) No. 64 in 2013 which can be identified as the regulation for controlling the implementation of PP 71 in 2010 at local governments. Local government of Kota Semarang is the only region in Indonesia which has applied Accrual based accounting since 2008. In 2013, government of Bandar Lampung start implementing this financial policy informally, but actually they still use PP 24-2005. This research was conducted using qualitative research methods with library research technique. The result of implementation accrual accounting in two public governments is appropriated to conceptual framework.

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Analisis Implementasi Good Governance Pada Pengelolaan Anggaran Pendapatan Dan Belanja Nagari

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i1.56 ◽

2019 ◽

Vol 1 (1) ◽

pp. 64-77

Author(s):

Gustiman Candra ◽

Herlina Helmy ◽

Nayang Helmayunita

Keyword(s):

Qualitative Research ◽

Data Collection ◽

Research Methods ◽

Financial Management ◽

Good Governance ◽

Qualitative Research Methods ◽

Planning Stage

This research aims to find out how to manage the Nagari Revenue and Expenditure Budget (APBNagari) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera Subdistrict, Pesisir Selatan District and find out how good governance is implemented in the management of the Nagari Income and Expenditure Budget (APBNagari ) in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih, Sutera District, Pesisir Selatan District. To achieve these objectives, qualitative research methods are used. Data collection techniques are carried out by interview, observation and documentation. The results of the study showed: (1) Management of APB Nagari in Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih based on Permendagri Number 20 of 2018 concerning Village Financial Management there were problems at the planning stage. Nagari Koto Nan Tigo Selatan Surantih late in the Determination of RPJM Nagari and APB Nagari and Nagari Koto Nan Tigo Utara Surantih was only late in the APB Nagari determination. The late stipulation of the APB Nagari was due to the issuance of regulations from the regency to the Nagari. The stages of administration, reporting and accountability are in accordance with Permendagri Number 20 Year 2018 concerning Village Financial Management. (2) Implementation of Good Governance principles in the management of APB Nagari on the nagari of Koto Nan Tigo Utara Surantih and Koto Nan Tigo Selatan Surantih has been carried out quite well by Nagari government

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Function Implementation of Village Consultative Agency in Sendangan Satu Sonder District Minahasa Regency

International Journal of Social Science and Human Research ◽

10.47191/ijsshr/v4-i10-49 ◽

2021 ◽

Vol 04 (10) ◽

Author(s):

Maikel Paulbers Mawei ◽

Keyword(s):

Qualitative Research ◽

Research Methods ◽

Qualitative Research Methods ◽

Government Officials ◽

The Village

This study aims to determine the implementation of the function of the Consultative Agency (BPD) in Sendangan 1 Village, Sonder District, Minahasa Regency, this study uses qualitative research methods. The results of the existing research indicate that: 1) Implementors in the village of Sendangan Satu do not yet know in detail the process of discussing and determining the draft village regulations following applicable regulations. 2) The draft village regulations that have been discussed and agreed to date have not yet been established as village regulations. 3) The community's aspirations have been accommodated by the BPD but not all of the community's aspirations have been followed up. 4) The place of implementation of the distribution of public aspirations is not following regulations because it is still carried out flexibly. 5) BPD and Government Officials do not know specifically the stages in the process of channelling public aspirations. 6) The supervision carried out by the BPD on the performance of the Village Head has not been thoroughly implemented. Three factors hinder the implementation of the BPD function in Sendangan 1 Village, namely standards and objectives, communication, and also the disposition of the implementer. For the advice given, implementers should understand in detail the process of discussing and agreeing on draft regulations that are following regulations, draft village regulations must be immediately set into Village Regulations by implementers so that this policy can run properly and correctly, and supervision of the performance of the Village Head must further improve.

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ANALISIS PENERAPAN GOOD GOVERNANCE PADA PELAPORAN DAN PERTANGGUNGJAWABAN DANA DESA DI KECAMATAN PEUSANGAN KABUPATEN BIREUEN

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v5i1.15423 ◽

2020 ◽

Vol 5 (1) ◽

pp. 12-23

Author(s):

Syarifah Rahmah ◽

Indayani Indayani

Keyword(s):

Financial Management ◽

Good Governance ◽

Village Community ◽

Village Communities ◽

Village Government ◽

Consultative Body ◽

The Village ◽

Descriptive Qualitative

The purpose of this research is to see how the village government and village communities apply the principles of village financial management in reporting and accountability of village funds, as the implementation of good governance in several villages in Peusangan District, Bireuen Regency. The method used in this research is descriptive qualitative using interviews. Interviews were conducted with parties from the District, representatives of the village community, and village government, such as the Keuchik, the Village Secretary, the Head of Financial Affairs, the Representative of the BPD (Village Consultative Body) / Tuha Peut. The results of this study indicate that the application of the principles of village financial management in reporting and accountability of village funds in Peusangan District, Bireuen Regency has been implemented, but not yet fully implemented to the maximum.

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