scholarly journals Realitas Pengelolaan Keuangan Desa: Dominasi dalam Pelaksanaan APB Desa di Kabupaten Mojokerto

2018 ◽  
Vol 1 (2) ◽  
pp. 245
Author(s):  
Ardi Tri Handono ◽  
Zaenal Fanani
Keyword(s):  
Case Studies ◽  
Financial Management ◽  
Implementation Team ◽  
The Village

This research seeks to examine the experience and understanding of the financial managers of Waduk Gede Village in Mojokerto Regency. This is motivated by the implementation of the Village Law (UU No. 6 Tahun 2014) which has implications for increasing funds managed by the village, but in its management, various irregularities have been found. Case studies are used to understand the reality and the understanding of the informant. The findings indicate that the role of the Village Head is very dominant. Implementation of the APB Desa in Waduk Gede Village when compared to Permendagri No. 113 Tahun 2014 there are certainly some discrepancies. The implementation of Village APB Desa should be delegated to Implementation Team (TPK) or Village Financial Management Technical Officer (PTPKD)

scholarly journals Application Of The Principles Of Village Financial Management

2017 ◽  
Vol 1 (2) ◽  
pp. 113-129
Author(s):  
Moh. Hudi Setyobakti
Keyword(s):  
Financial Management ◽  
Local Authority ◽  
Technical Problems ◽  
Implementation Team ◽  
Management Principle ◽  
Important Position ◽  
The Village ◽  
Study Application

Law No. 6 of 2014 on Villages, provides an important position for the village to play its role in development. The important role of the village is the local authority possessed by the village in managing its household. Urgency of the implementation of village authority in village development main flow lies in the ability of village financial management. The form of self-reliance of village management among others is the application of the principle of the principle as set forth in the regulation, as regulated in Permendagri 113 of 2014. This study aims to identify and analyze the application of the principles of village financial management, including; Principles of Transparency, Principles of Accountability, Principles of Participation, Orderly Principles and Budgetary Discipline. The type of research used in this research is descriptive qualitative and case study, application of village management principle in certain village. Locations in Jatiroto Village Jatiroto District Lumajang District with participants from the Village Head, Village Secretary, Village Treasurer, Implementation Team, Village Assistant, BPD and Community Leaders The results show the implementation of Jatiroto village financial management as follows; (1) The application of the principle of transparency has generally been implemented, although it needs to be optimized with media enrichment. (2) Accountability of village financial management is quite good, but there are some things that need to be strengthened, and improve management performance. (3) The management of village finances in Jatiroto village is quite participatory, some of the things that demonstrate this principle is the involvement of the community in the process of running activities, although it still needs to be improved, (4) The application of orderly principles and budgetary discipline, is basically already underway in every stage of village financial management that is run, some obstacles due to technical problems, such as facilities, competencies, and workload

scholarly journals Pick-Up Savings System to Improve the Financial Management Capabilities of Village Communities: Analysis of The Role of Village-Owned Enterprises

2022 ◽  
Vol 2 (3) ◽  
pp. 225-230
Author(s):  
Eka SISKAWATI ◽  
Meri YULIA ◽  
Zahara ZAHARA
Keyword(s):  
Financial Management ◽  
Village Community ◽  
Village Communities ◽  
Business Entities ◽  
Management Capabilities ◽  
The Village ◽  
Economic Institution

The business entity owned by the Village, as an economic institution at the village level, established to improve the economic welfare of the village community. One of the efforts made is to increase awareness behavior in saving. The behavior of villagers in saving  is often still short-term oriented, so most villagers have not been able to manage finances to anticipate their financial problems in the future. Therefore, research on the role of BUMDes as a village-scale economic institution in improving the financial management capabilities of the village community is very important to do. The purpose of this research is to find out how the role of business entities have    in improving the financial management capabilities of the community through  savings products with a savings pick-up system.  This research uses a qualitative approach with case study methods  in Village Owned Enterprises (BUMDes) Pakandangan Emas. Data collection techniques are conducted through interviews and observations in the field. This research found that Unit sharia savings business in BUMDes Pakandangan Emas can shape people's behavior  in long-term financial management. This behavior is formed mainly through a savings system that is directly picked up to the community.

scholarly journals AKUNTABILITAS KEUANGAN DESA (STUDI KASUS DESA NGENTRONG KECAMATAN KARANGAN KABUPATEN NGANJUK)

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Fauziah Hanum
Keyword(s):  
Financial Management ◽  
Qualitative Approach ◽  
Critical Factors ◽  
Key Factors ◽  
Financial Accountability ◽  
Village Government ◽  
Consultative Body ◽  
The Village ◽  
Depth Interviews

This study analyzes the accountability of village funds and the key factors. This study uses a qualitative approach by conducting in-depth interviews with informants at every stage of planning, implementing, administering, reporting, accountability, coaching, and supervision of village financial management. The results of this study indicate that village financial accountability is applied by law number 6 of 2014 with the critical factors of the effectiveness of the village government in managing finances independently but is accompanied by a less than the optimal role of the village consultative body (BPD).

scholarly journals Peranan Sistem Keuangan Desa terhadap Kinerja Pemerintah Desa (Studi kasus di Desa Kapataran Kecamatan Lembean Timur Kabupaten Minahasa)

2019 ◽  
Vol 1 (2) ◽  
pp. 105
Author(s):  
Patricia Watulingas ◽  
Lintje Kalangi ◽  
I Gede Suwetja
Keyword(s):  
Human Resources ◽  
Financial Management ◽  
Financial System ◽  
Primary Data ◽  
Application System ◽  
Management Application ◽  
Village Government ◽  
The Village ◽  
And Training

The Village Financial System Application is a village financial management application system developed by the financial and development audit board or BPKP intended for village financial management. The purpose of this study is to determine the role of the Village Financial System or SISKEUDES on the performance of the village government in the village of Kapataran, the eastern Lembean district, Minahasa Regency. This research uses qualitative research. The data used are primary data in the form of interviews.The informants used were the village head and village secretary.The results showed that: (1) procedures for using SISKEUDES were carried out through 4 stages, namely planning, budgeting, administration, and bookkeeping; (2) ways to integrate low human resources (HR) through assistance and training; (3) the Village Financial System also has a purpose in assessing the performance of the village government. The SISKEUDES has important role to play in the village government which is felt directly by village officials. This is in accordance with the objectives of implementing the SISKEUDES, which is to assist work of village employees.

scholarly journals PERAN KEPALA DESA DALAM MENINGKATKAN KINERJA APARATUR BIDANG PENGELOLAAN DANA DESA DI DESA LEBAKBARANG KECAMATAN LEBAKBARANG KABUPATEN PEKALONGAN PROVINSI JAWA TENGAH

2020 ◽  
Vol 7 (2) ◽  
pp. 127-146
Author(s):  
Basuki Rachmat
Keyword(s):  
Financial Management ◽  
Role Theory ◽  
Financial Assistance ◽  
Fund Management ◽  
State Budget ◽  
The Government ◽  
Village Government ◽  
The Impact ◽  
The Village

Villages received very serious attention from the Government, with the Government issuing and enacting Law number 6 of 2014, on Villages, as well as establishing Village financial assistance, which is budgeted and allocated in the state budget annually. This financial assistance increases every year in line with the needs and problems of the current village. So the impact of that is where the Village Government in this case the Village Head and his staff must be able to manage the Village Fund effectively and efficiently, and transparently, in order to realize the accountability of Village Fund management. The researcher is interested in the extent to which the role of the village head can improve the performance of village fund management apparatus in the village of Tegalbarang, Tegalbarang sub-district. Tegalbarang village, a few years earlier was included in the IDM category which was lagging behind, with the financial assistance of the Village, the Village and the Village community could utilize the Village Fund to develop the Village Development Infrastructure, so that now Tegalbarang Village was included in the developing Village category based on the Regulation of the Ministry of Disadvantaged Regions number 6 years 2016, and in 2017, Tegalbarang Village is included in the developing village category. This study uses a descriptive qualitative method, with an inductive approach, with the theory used in this study is the Role theory, and related to the apparatus performance theory, as well as theories about the Village and Village Fund management. Conclusions can be explained that with the Prannya Village Head as the person in charge of Village Fund management, where the management is carried out by following and based on the District Head Regulation number 100 of 2017, on Guidelines for Village Financial Management, the performance of the Village apparatus in Village Fund management can be said to be very good, and the constraints that arise can be overcome by deliberation between the Village, the Camat and the Village Facilitation that conducts assistance for the Village Fund assistance in Tegalbarang Village.

scholarly journals BALANCING TRADITION AND DEVELOPMENT? EARLY TRIALS OF A METHODOLOGY FOR STUDYING VERNACULAR ARCHITECTURE AND ITS TRANSFORMATIONS

2020 ◽  
Vol XLIV-M-1-2020 ◽  
pp. 781-788
Author(s):  
M. Lidón de Miguel ◽  
L. García-Soriano ◽  
C. Mileto ◽  
F. Trizio
Keyword(s):  
Case Studies ◽  
Potential Role ◽  
Vernacular Architecture ◽  
Architectural Heritage ◽  
Traditional Architecture ◽  
Quantitative And Qualitative Research ◽  
First Case ◽  
The Village

Abstract. In the age of globalization, it becomes necessary to assess the possibilities for the conservation of the characteristic identity features of vernacular architectural heritage. The changes undergone in traditional dwellings appear to be on different scales in societies that are considered developed, and in those that are developing, while the idea of development itself can be the main precursor to change. A study underway aims to identify the nature of the transformations occurring both in traditional architecture and in the society that builds it through case studies and to determine the influence of the concept of “development” in these changes, spotting the potential role of cooperation in the conservation of vernacular architectural heritage and its capacity for sustainability. The analysis of the first case study, the village of Baasneere (Burkina Faso), has made it possible to implement a methodology based on the review of literature, quantitative and qualitative research techniques and the use of three types of cataloguing fiches on three aspects (urban, typological, constructive) of dwellings under study. Although it needs to be adapted to the specific characteristics of the new case studies, the methodology proposed has been proven valid in the study of vernacular settings and their transformations and is also expected to be of use in establishing comparisons between different contexts.

scholarly journals OPTIMALISASI PERAN KECAMATAN DALAM PENGELOLAAN KEUANGAN DESA

2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Zuhrizal Fadhly
Keyword(s):  
Financial Management ◽  
Development Planning ◽  
Inductive Method ◽  
Legal Research ◽  
City Governments ◽  
Research Material ◽  
District Role ◽  
Village Government ◽  
The Village

This research is about Optimalization of District Role in Village Financial Management. The purpose of this study is to optimize the role of sub-districts in village financial management. This study uses normative legal research methods (legal research), ie. studies that refer to the principles, norms contained in laws and regulations, ranging from Laws, Government Regulations, Ministerial Regulations, Regional Regulations/Qanun, Governor Regulations and Regents Regulations relating to the duties of sub-districts in the guidance and supervision village finance. The approach used in this study is the state approach, and the concept approach, by examining the research material consisting of primary, secondary and tertiary legal materials. The research material is analyzed by qualitative approach, with the aim to understand the meaning of the legal material that has been collected, which then interpreted normatively, logically and systematically by using inductive method. The results of this study indicate that the function of guidance and supervision that has been carried by the sub-district does not clearly reveal the intent and how the business process runs. The definition of village financial management is evident in 5 aspects: planning, implementation, administration, reporting, and accountability need to be clarified by stating the extent of the role of the kecamatan in each stage. In the planning aspect, the sub-districts need to be involved intensively when the village government processes the village development planning. This is aimed at ensuring that the development planning prepared by the village government is in line with regional development planning. District / city governments need to facilitate kecamatan to increase their role in supervising village financial management. One thing that can be done is to facilitate kecamatan devices to obtain education, training, in the framework of competence development. Provincial governments can play a role in financing aspects to strengthen the capacity of kecamatan equipment through education and training.

scholarly journals Good Village Governance in Financial Management to Create Independent Village: Study of Pecatu Village Government

2020 ◽  
Vol 10 (3) ◽  
pp. 334-344
Author(s):  
Bayu Adhinata ◽  
◽  
I Ketut Darma ◽  
Ni Wayan Sirimiati ◽  
◽  
...  
Keyword(s):  
Financial Management ◽  
Qualitative Approach ◽  
Central Issue ◽  
The People ◽  
Village Governance ◽  
The Government ◽  
Village Government ◽  
Head Of Government ◽  
The Village

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

scholarly journals The Effect of Managerial Skills, Education Level, and the Role of Village Consultative Body toward the Performance of Village Head

2021 ◽  
Vol 20 (1) ◽  
pp. 65
Author(s):  
Nurul Afifah ◽  
Dian Anita Nuswantara
Keyword(s):  
Financial Management ◽  
Sampling Technique ◽  
Primary Data ◽  
Managerial Ability ◽  
Level Of Education ◽  
Managerial Skills ◽  
Analysis Technique ◽  
Consultative Body ◽  
The Village

Researchers choose to research in Kabupaten Bojonegoro, because there were cases of misappropriation of village funds by the village head and there were cases of villages budget reporting to the head of local government. This study aims to look at the factors that can improve the performance of village heads in village finances. There are three independent variables tested, namely managerial ability, level of education, and the role of the Village Consultative Body (BPD), while the dependent variable in this study is the performance of village financial management. This study took a setting in Kabupaten Bojonegoro by taking a sample of village heads in 6 (six) sub-districts that received the largest village funds. The type of data used in this study is primary data collected through distributing questionnaires to respondents. The distribution of the questionnaire was carried out by meet the village head directly at the village head’s office, attend the village head forum, and send the questionnaire link via Whatsapp media. They are 150 samples collected through the purposive sampling technique. The data analysis technique used multiple linear regression with the SPSS 23 application program. The test results showed that the managerial ability and the role of the BPD had a significant effect on the village head's performance, while the level of education did not affect the performance of the village head. Keywords: Managerial skills, Level of education, The role of BPD, Performance, Head of village

scholarly journals AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PEMBERDAYAAN MASYARAKAT (STUDI TENTANG PERANAN BADAN PEMBERDAYAAN MASYARAKAT, PEMERINTAHAN DESA, PEREMPUAN DAN KELUARGA BERENCANA DI KECAMATAN SELAT NASIK KABUPATEN BELITUNG)

2017 ◽  
Vol 4 (2) ◽  
pp. 137
Author(s):  
Azhari .
Keyword(s):  
Financial Management ◽  
Research Result ◽  
Village Government ◽  
The Village

This study for review the role of community empowernment, village government, population and woman agency in develop the village, which is background by less development in the form of guiding or mentoring that had been on the run. Based on research result obtained condusion that is the role BPMPDPKB Belitung Regency in develop the village still not a optimum about guiding and mentoring are implemented in the period 2010-2013, BPMPDPKB Belitung Regency in develop the village tending to passive waiting for the village to consult about financial management village.

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