scholarly journals Accounting Treatment In Increasing Accountability And Transparency Of Budget Management With The Concept Of Value For Money

Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Devi Riza Umami ◽  
Heri Widodo
Keyword(s):  
Qualitative Research ◽  
Program Development ◽  
Sampling Technique ◽  
Primary Data ◽  
Value For Money ◽  
Budget Management ◽  
Efficiency And Effectiveness ◽  
Village Government ◽  
The Village ◽  
Collection Methods

This research aims to determine the accounting treatment in increasing accountability and transparency of budget management with the concept of Value for Money in Gelang Village. This type of research is a qualitative research that uses data collection methods through interview, documentation, and observation. Types and sources of data using primary data and secobdary data. The technique of determining the informants in this study uses a purposive sampling technique, which means that the technique is intented to select informants according to the object under study. The results of the study indicate that the management of APBDes in Gelang Village has carried out a system of planning, implementation, administration, reporting, and accountability according to the rules. The application of the concept of Value for Money in budget management has been implemented through the 3E (Economy, Efficiency, and Effectiveness) well in Gelang Village. It can also be said to be transparent, because the village government has realized the APBDes funds by placing the APBDes realization report in front of the village office and holding a village meeting to discuss the APBDes program development plan

scholarly journals Evaluasi Pengukuran Kinerja Pemerintah Desa Dengan Menggunakan Konsep Value For Money

2021 ◽  
Vol 1 (2) ◽  
pp. 134-140
Author(s):  
Yolandha Aisyah Hadaryen ◽  
Endro Sugiartono
Keyword(s):  
Public Sector ◽  
Financial Performance ◽  
Sampling Technique ◽  
Value For Money ◽  
Literature Study ◽  
Public Sector Organizations ◽  
Efficiency And Effectiveness ◽  
Qualitative Descriptive ◽  
Village Government ◽  
The Village

This study aims to measure and analyze the financial performance of the Tembokrejo Village Office, Gumukmas District, Jember Regency in 2017 to 2020 using the value for money method. Value for money is a concept of managing public sector organizations based on three main elements, namely economy, efficiency, and effectiveness. This research design uses a qualitative descriptive that describes or factual painting of facts and actual conditions on the performance of the village government. In this study, the population and sample taken were the Village Revenue and Expenditure Budget 2017–2020. The sampling technique used the census method. Data obtained by means of observation, documentation, and literature study. The results showed that the financial performance of the Tembokrejo Village Office, Gumukmas District, Jember Regency 2017–2020 in the 2017 economic measurement was not economical, 2018 was economically balanced, 2019 was not economical, and 2020 was economical. In the 2017–2020 efficiency measurement, it is stated that the efficiency is balanced every year. In measuring the effectiveness of 2017 effective, 2018 effectively balanced, 2019 effective, and 2020 effective.

scholarly journals KONDISI SOSIAL EKONOMI DAN KESEJAHTERAAN PETANI DI PERUMAHAN PENGUNGSI KELURAHAN PANDU KECAMATAN BUNAKEN KOTA MANADO

2018 ◽  
Vol 14 (1) ◽  
pp. 301
Author(s):  
Virjinia ., Pangkey ◽  
Charles R. Ngangi ◽  
Paulus Adrian Pangemanan
Keyword(s):  
Secondary Data ◽  
Research Area ◽  
Economic Conditions ◽  
Primary Data ◽  
Research Report ◽  
The Social ◽  
Report Data ◽  
Village Government ◽  
The Village ◽  
Collection Methods

This study aims to determine the social and economic conditions in the Village Pandu Bunaken District Manado city. This research was carried out in Pandu Village, Bunaken District, Manado city for 3 months starting from Juny until August 2017 starting from preparation, taking data to preparing research report. Data collection methods in this study using primary data and secondary data. Primary data obtained directly from the source by using questionnaires to 30 farmers respondents who domiciled the research area, while secondary data was obtained from institutions related to the research of the village government Pandu. The results showed that the socio-economic conditions and welfare of farmers in refugee housing belong to category of low level of welfare.

Analisis Penerapan Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Desa (Studi Kasus Pada Desa Limau Manis Kecamatan Tanjung Morawa)

2020 ◽  
Vol 6 (2) ◽  
pp. 102-110
Author(s):  
Yuni Shara ◽  
Debbi chyntia Ovami
Keyword(s):  
Descriptive Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Literature Study ◽  
Fund Allocation ◽  
Qualitative Descriptive ◽  
The Subject ◽  
Village Government ◽  
The Village ◽  
Collection Methods

This study aims to analyze the application of the Village Fund Allocation (ADD) in an effort to increase development in the Limau Manis Village, Tanjung Morawa District, Deli Serdang Regency. Data collection methods used in this research are literature study and field study. Furthermore, the results of the study were analyzed through a qualitative descriptive analysis method in which to obtain a picture in understanding and explaining the application of village fund allocations in an effort to increase development in Desa Limau Manis. The data used in this study are primary data with the subject of research is the Limau Manis Village Office of Tanjung Morawa District. The results showed that the application of the Village Fund Allocation (ADD) in an effort to increase development in Limau Manis Village, Tanjung Morawa Sub-District, Deli Serdang District had been running but the allocation was not right on target, this can be seen from the realization of the allocation of village funds that were used for social purposes had less value the remainder is for village government income and other benefits.

scholarly journals Value For Money : An Analysis of The Impact of Village Government Performance on Village Financial Management in Subun Bestobe Village

2021 ◽  
Vol 11 (1) ◽  
pp. 140
Author(s):  
Marisa S B Seran
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Quantitative Research ◽  
Performance Ratio ◽  
Value For Money ◽  
Management Performance ◽  
Efficiency And Effectiveness ◽  
Village Government ◽  
The Impact ◽  
The Village

The purpose of this research is to find out the Financial Management Performance of the Village Government, especially in Subun Bestobe Village. The research method used is to use quantitative research method with ratio analysis technique using Value For Money (VFM) method, which uses measurement indicators (economical, efficiency, and effectiveness). From the results of the research through the analysis of the performance ratio of the village government in terms of village financial management using the Value For Money method, shows that the ratio of economic level for the last 5 years is in the category of >100%, thus meeting the economic standards of Value For Money. The efficiency rate over the last 5 years is at the standard of >40%, this ratio exceeds the standard ratio provision at its efficiency level. In the case of related financial management to the efficiency ratio of village financial management performance falls into the category of not meeting the standard of efficiency Value For Money. Meanwhile, in the calculation of effectiveness ratio for the last 5 years the performance of village financial management by the Village Government of Subun Bestobe has met the standards so as to show that the Subun Bestobe Village Government has been effective in the management of village finances to the villagers in Subun Bestobe village. In terms of the effectiveness of financial management can increase if the community in the village is satisfied with the performance of good financial management, especially in village development. So that in the future the village can be a superior village, independent and competitive.

EKSISTENSI HUKUM WARIS ADAT PADA SISTEM KEKERABATAN PATRILINEAL DI KABUPATEN SIKKA PROVINSI NUSA TENGGARA TIMUR

2020 ◽  
Vol 18 (1) ◽  
pp. 20-32
Author(s):  
Agustina Dua Osa ◽  
Gisela Nuwa ◽  
Abdulah Muis Kasim
Keyword(s):  
Dispute Resolution ◽  
Sampling Technique ◽  
Primary Data ◽  
Snowball Sampling ◽  
Structured Interviews ◽  
Inheritance Law ◽  
Kinship System ◽  
The Disabled ◽  
Village Government ◽  
The Village

The purpose of this research is to find out and explain the implementation of customary inheritance law and the process of inheritance dispute resolution based on the prevailing traditional inheritance law in Sikka Regency. This study used a qualitative approach to data collection using structured interviews, semi-structured, and observation. The sampling technique used in this study was snowball sampling. The data source used is primary data from interviews with 10 informants who are elders and administrators of village customary institutions in several villages in Sikka district. As for the results of the study, the situation describes the implementation of customary inheritance law in the patrilineal kinship system in Sikka Regency in that the distribution of land inheritance is given full power to the boys so that the distribution amount is different from the disabled children, while the dispute resolution process is based on negotiations after there is no resolution. deliberations to reconcile the disputing parties by the Village Traditional Institution and the Village Government.  Keywords: Customary Inheritance Law, Patrilineal Kinship System, Sikka Regency.

scholarly journals Urgency of The Village of Financial Management Under The Government Regulations

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.

PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN DESA WISATA DI DESA JAMBU KECAMATAN KAYEN KIDUL KABUPATEN KEDIRI

Publika ◽  
2021 ◽  
pp. 109-120
Author(s):  
Novi Ekri Nurwahyuni ◽  
Muhammad Farid Ma'ruf
Keyword(s):  
Goat Milk ◽  
Descriptive Study ◽  
Community Empowerment ◽  
Fund Allocation ◽  
Village Community ◽  
Tourist Village ◽  
Village Communities ◽  
Village Government ◽  
The Village ◽  
Collection Methods

Desa Wisata Jambu berdiri sejak tahun 2018  berlokasi di Kecamatan Kayen Kidul Kabupaten Kediri yang meraih penghargaan  nominasi kategori desa wisata terbaik 2018 dan 2019 pada Penghargaan Anugerah Desa. Pada fase awal pembangunan desa wisata menggunakan modal anggaran yang berasal dari Alokasi Dana Desa (ADD) dengan tujuan untuk meningkatkan pemberdayaan masyarakat desa. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif, serta metode pengumpulan data dilakukan secara langsung turun ke lapangan dengan wawancara, observasi, dan dokumentasi. Focus penelitian ini adalah meneliti mengenai permasalahan yang diangkat yaitu sumber daya manusia yang kurang responsive terhadap pengelolaan desa wisata. Desa wisata jambu memiliki 17 spot wisata diantaranya yaitu  Kebun Bibit Kediri, Wisata Edukasi Wiwit Padi, Permainan Outbond, Wisata Tubing Niagara, Wisata Edukasi Menangkap Lele, Agrowisata Petik Kelengkeng, Agrowisata Petik Alpukat, Agrowisata Buah Lokal, Wisata Edukasi Menanam Padi, Agrowisata Okulasi dan Tabulampat, Wisata Edukasi Angon Kerbau, Edukasi Pengolakah Yogurt, Edukasi Perah Kambing Ettawa, Edukasi Pengolahan Limbah Kayu “Ask Craft”, Wisata Sungai Sejuta Ikan, Edukasi Karawitan, Pasar Papringan. Pemerintah Desa Jambu gencar mengupayakan tumbuhnya pemberdayaan masyarakat dengan mengelola desa wisata. Tujuan pemberdayaan masyarakat melalui pengelolaan desa wisata Jambu yaitu untuk meningkatkan perekonomian masyarakat desa serta mewujudkan masyarakat desa yang mampu berdaya saing dan mandiri. Dalam proses pengelolaan desa wisata terdapat kendala atau hambatan yang terjadi yaitu tanggapan masyarakat yang tidak responsive terhadap konsep spot wisata yang sudah disepakati. Selain itu kurangnya akses sarana dan prasarana spot wisata juga menjadikan kondisi desa wisata yang tidak kondusif sehingga akan menurunkan daya tarik wisatawan. Kata kunci : Desa Wisata, Alokasi Dana Desa,  Pemberdayaan Masyarakat   Jambu Tourism Village was founded in 2018, located in Kayen Kidul District, Kediri Regency, which won the nomination award for the best tourism village category 2018 and 2019 at the Village Award. In the early phase of tourism village development using budget capital from the Village Fund Allocation (ADD) with the aim of increasing the empowerment of village communities. This research is a descriptive study using a qualitative approach, and data collection methods are carried out directly in the field with interviews, observation, and documentation. The focus of this research is to examine the problems raised, namely human resources who are not responsive to the management of tourist villages. Guava tourism village has 18 tourist spots including Kediri Seed Garden, Wiwit Paddy Educational Tour, Outbound Games, Niagara Tubing Tour, Catfish Catching Educational Tour, Longan Picking Agro, Avocado Picking Agro, Local Fruit Agro Tourism, Paddy Planting Educational Tour, Grafting Agro tourism and Tabulampat, Education Tour for Buffalo Angon, Education for Yogurt Processing, Education for Ettawa Goat Milk, Education for Making Rengginang, Education for Wood Waste Processing “Ask Craft”, One Million Fish River Tour, Education for Karawitan, Papringan Market. The Jambu Village Government is aggressively seeking the growth of community empowerment by managing a tourist village. The purpose of community empowerment through the management of the Jambu tourism village is to improve the economy of the village community and create a village community that is able to be competitive and independent. In the process of managing a tourism village, there are obstacles or obstacles that occur, namely the response of the community that is not responsive to the agreed tourist spot concept. In addition, the lack of access to tourist spot facilities and infrastructure also makes the condition of the tourist village not conducive so that it will reduce the attractiveness of tourists. Keywords: Tourism Village, Village Fund Allocation, Community Empowerment

scholarly journals PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA ORGANISASI PEMERINTAHAN DESA (STUDI KASUS DI DESA SUWAAN KECAMATAN KALAWAT KABUPATEN MINAHASA UTARA)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Jehan M. Malahika ◽  
Herman Karamoy ◽  
Rudy J. Pusung
Keyword(s):  
Financial System ◽  
Secondary Data ◽  
Positive Influence ◽  
Primary Data ◽  
Research Approach ◽  
Financing System ◽  
Government Organization ◽  
The Government ◽  
Village Government ◽  
The Village

This research aims to analyze the Implementation of Village Financial System (SISKEUDES)  towards the government organization in Suwaan Village Kalawat Subdistrict North Minahasa Regency. This research using qualitative research approach as using primary data, which were in the form of interview and secondary data. The informants are the village head, the village secretaries, and the head of village government affairs. The result showed that : (1) The implementation of Village Financial System in Suwaan Village has running well (2) The procedure of SISKEUDES utilization done by 4 stages which are : Planning, Implementing, Administrating, and Reporting (3) Village Financial System has been giving the positive influence towards the performance of each employee. Therefore, Village Financial System holds an important role upon village government that impact directly by the employee of village. This is as accordance with the purpose on the implementation of Village Financing System which is to assist the work of villagers’ employee.Keywords: Village Financial System, Village Government

scholarly journals Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa

2019 ◽  
Vol 1 (2) ◽  
pp. 523-542
Author(s):  
Sri Ayu Saputri ◽  
Nurzi Sebrina ◽  
Vita Fitria Sari
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
The Public ◽  
Analysis Techniques ◽  
West Sumatra ◽  
Qualitative Descriptive ◽  
Village Government ◽  
The Village

This study aims to determine how Administration, Reporting and Accountability of Dana Nagari in Batang Anai District, Padang Pariaman Regency, West Sumatra Province. There are three (3) aspects in village funds, administration, reporting and accountability. To achieve these objectives, descriptive qualitative research methods are used. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation using qualitative descriptive analysis techniques. The results of the study show: (1) Administration carried out by the treasurer in the form of receipts and expenditures which are recorded in the general cash book, bank book, income details book, and financing details book which is equipped with receipts. (2) Reporting that the delay in disbursing village funds was due to the late regulation of the Regulations of the Regent of Padang Pariaman which caused the disbursement of stage I and phase II village funds to be delayed too late. (3) Accountability Submission of accountability reports to the public through various media, such as websites and billboards. Submission through this media can make it easier for the public to obtain information about the performance of the village government.

scholarly journals Analisis Pelaksanaan Kebijakan Bantuan Program Keluarga Harapan

2020 ◽  
Vol 2 (1) ◽  
pp. 11-17
Author(s):  
Faizal Anwar ◽  
Nanik Untari
Keyword(s):  
Qualitative Research ◽  
Policy Implementation ◽  
Inhibiting Factors ◽  
Family Program ◽  
The Family ◽  
Telecommunications Network ◽  
Poverty Program ◽  
Program Policy ◽  
Village Government ◽  
The Village

ABSTRACT The purpose of this study was to determine the implementation of the Family Hope Program Assistance Policy and to want to know what factors hindered the implementation of the Family Hope Program (PKH) in Mesigit Village. The method in this research uses qualitative research. The results showed that the implementation of the Family Hope Program policy has gone well, but that has become an obstacle in the implementation of the Hope Family Program coordinating PKH facilitators to the village government. The conclusion of this research is that the implementation of the Family Hope Program (PKH) has been going well because it has four indicators of policy implementation such as: communication, resources, disposition and bureaucratic structure. While the inhibiting factors are the awareness and interest of the community about PKH, telecommunications network facilities and the absence of meeting activities, there is no coordination from PKH facilitators.  Keywords: Policy, Poverty, Program.  

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