scholarly journals The Lack of Transparency in Procurement of Goods in Village Governments in Indonesia: an Examples in Rangkah Kidul Village, Sidoarjo

Author(s):  
Afnia Nur Masjidah ◽  
Rifqi Ridho Phahlevy ◽  
Emy Rosnawati

The principle of Good Governance contains Transparency, which is transparent and Accountability which explains that the procurement of goods and services in the Village needs to be regulated in a regulation that can guarantee legal certainty and produce goods and goods that are qualified. There were many different interpretations in each region which resulted in the vulnerability of misuse of rules, methods, to the determination of winners at a smaller level, one of them was in the Village Alert Operational Car Procurement in Rangkah Kidul Village, Sidoarjo. In the research, the procurement of Village Alert Operational Cars in Rangkah Kidul Sidoarjo Village used normative followed by case studies that looked at and observed the procurement. In fact the procurement is not based on the principle of openness and accountability. Besides that in nominal prices, accountability to the Rangkah Kidul village government in Sidoarjo is not worthy of being said as a good village government because it is not appropriate in the application of the General Principles of Good / Decent Governance.

2019 ◽  
Vol 29 (2) ◽  
pp. 618
Author(s):  
Anak Agung Mas Prabha Iswara ◽  
I. G. A. M. Asri Dwija Putri

The aim of this research is to know how influence good governance and work motivation in managerial performance of government officials in Badung Regency. The sample of this study is 230 respondents from the village officials of Badung Regency. Determination of the sample using non-probability sampling with saturation sampling technique. To collect the data, the researcher using questionnaires and data analysis techniques using multiple linear regression analysis. The result of the data showed that Good Governance and Work Motivation variables have a positive effect on the Managerial Performance of Village Government Officials in Badung Regency. Keywords : Good Governance; Work Motivation; Managerial Performance.


2020 ◽  
Vol 2 (1) ◽  
pp. 11-18
Author(s):  
Riki Ismail Barokah

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.


2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Ernia Duwi Saputri, S.Pd., M.H.

Public Service Analysis of Village Tlanak Support of Lamongan District. The purpose of this research is to know the quality of Public Service of Village Government of Tlanak Kedungpring District of Lamongan Regency, to know the supporting and inhibiting factors and solution of Public Service of Village Government of  Tlanak Kedungpring District of  Lamongan Regency and to know the implementation of Good Governance in Public Service of Village Government of Tlanak Kedungpring District of Lamongan Regency. The type of this research is non-doctrinal (sosiologis) legal research. Non-doctrinal method is a type of scientific study with the intention just to learn just and not to teach something doctrine. The research method used is research method with qualitative analysis. The results of this study concluded that the quality of Public Service Village Tlanak Kedungpring District Lamongan through Programs, policies, and attitudes is Services Open, easy and accessible by all parties who need and provided adequate and easy to understand, can be accounted for in accordance with the provisions of legislation - invitation, inhibiting the public service of Tlanak village administration of Kedungpring Sub-district of Lamongan Regency is seen in the condition of society which still have a lot of parochial political culture. The solution of inhibiting factor of public service in Tlanak Village, Kedungpring Sub-district, Lamongan Regency by strengthening service system, improving professionalism of each employee, conducting public awareness program to help dissemination and comprehension of information to society about matters related to service activity and giving sanction that is firm. The village government of Tlanak Kedungpring District of Lamongan Regency has not fully implemented the Good Governance principles in the implementation of the village government's tasks, functions, authorities, rights, and obligations in terms of planning, service, implementation of village development, especially those related to village governance.Keywords: Quality Analysis of Public Service, Good Governance.


2017 ◽  
Vol 2 (2) ◽  
pp. 57-73
Author(s):  
Yenik Pujowati

ABSTRAKSetelah peralihan rezim dari orde baru ke reformasi Negara melahirkan Undang-Undang No. 28 tahun 1999. Dalam peraturan tersebut, menjadi tujuh azas dan menjadipedoman bagi seluruh perangkat Negara untuk melaksanakan tugas. Ketujuh azastersebut meliputi azas kepastian hukum, azas tertib penyelenggaran, azas kepentinganumum, azas keterbukaan, azas proporsionality, azas prfesionalitas dan azasakuntabilitas.Otonomi daerah juga terbagi atas Pemerintahan Tingkat Provinsi,Pemerintahan Tingkat Kabupaten/Kota, dan Pemerintahan Tingkat Desa.Pemerintahan Desa dikatakan pemerintahan yang otonom karena dalam UU No. 6Tahun 2014, desa adalah kesatuan masyarakat hukum yang memiliki kewenangan untukmengurus dan mengatur kepentingan masyarakat setempat berdasarkan adat istiadatdan asal usul yang diakui oleh Negara. Dengan demikian pemerintah desa tidakbergantung sepenuhnya pada pemerintahan diatasnya dalam urusan pelaksanaanPemerintahan Desa. Desa juga memiliki kewenangan untuk menyelenggarakan pestademokrasi dan adanya pemilihan Kepala Desa dan lembaga BPD adalah wujud daridemokrasi tersebut.Kata Kunci : Good Governance, Badan pemusyawaratan Desa (BPD)AbstractAfter the transition of the regime from the new order to the reform of the State gave riseto Law no. 28 of 1999. In the regulation, it becomes the seven principles and serves asthe guidance for all State apparatus to carry out the task. The seven principles cover theprinciples of legal certainty, the principles of orderliness, the principles of publicinterest, the principles of transparency, the principle of proportionality, the principle ofprofessionalism and the principle of accountability. Regional autonomy is also dividedinto Provincial, Regency / Municipal Governance and Village Government. VillageGovernment is said to be an autonomous government because in Law no. 6 Year 2014,the village is a legal community unit which has the authority to administer and regulatethe interests of the local community based on customs and origins recognized by theState. Thus the village government does not depend entirely on the government above itin the affairs of the implementation of Village Government. Villages also have theauthority to organize democratic parties and the election of village heads and BPDinstitutions is a manifestation of the democracy.Keywords: Good Governance, Village Development Board (BPD)


2019 ◽  
Vol 12 (2) ◽  
pp. 102-113
Author(s):  
Mohammad Djufri

There are differences of opinion regarding the collected of VAT when Villlage Government Treasurers - who now changed his name to Head of Financial Affairs - deals with Non Taxable Entrepreneur partners with practices. The opinion states that there is no collected VAT by the Head of Financial Affairs  whenever deals with Non Taxable Entrepreneur partners. There are two reasons how to collected VAT by  Head of Financial Affairs. Firstly, status of Taxable Entrepreneur  is a condition for tax payable mechanism and secondly, must be a tax invoice for each transaction. Practically, the Village Government Treasurer collected VAT on each transaction with Non Taxable Entrepreneur partners. This paper aims to clarify this issue through normative research. The result of this paper, that two reasons of collected VAT (status of Taxable Entrepreneur and the existence of tax invoices) are inappropriate. The most appropriate is set by the decree of the Director General of Taxes No. Kep-382 / PJ. / 2002, which clearly states that the VAT collector does not need to collect VAT on delivery of Taxable Goods or Taxable service by Non Taxable Entrepreneur. The rule can be a reference for the Head of Financial Affairs not to collect VAT to Non Taxable Entrepreneur partners. In fact, the rule can be interpreted differently because there are special rules (provisio) in the VAT Act and the issuance of this rule does not comply with the principle of lex superior derogat legi inferior. To provide legal certainty that is clear and firm and does not contain double meaning or provide an opportunity to be interpreted, new regulations are required at the lowest level of the Ministry of Finance Regulation as mandated by the VAT Law, and in that rule to be returned to special rule as stated in Article 16A.


2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Hafiez Sofyani

ABSTRAK Direvisinya Undang-Undang Desa No. 6/2014 menjadi harapan banyak warga desa, khususnya untuk menjadi institusi mandiri dalam mengelola sumber daya milik desa. Namun banyak kalangan yang meragukan sumber daya manusia desa mampu untuk memenuhi amanat undang-undang tersebut. Menariknya, dari sekian banyak permasalahan implementasi UU Desa, juga tidak sedikit desa yang berhasil berkat otonomi yang diberikan peraturan baru tersebut. Dalam studi fenomenologi ini, peneliti mencoba menggali keberhasilan Desa Dlingo, Bantul, Daerah Isitimea Yogyakarta yang dulunya menjadi desa terpuruk dan kini menjadi desa percontohan dalam pengelolaan dan tata kelola desa. Gagasan ideologi dan pandangan Lurah Dlingo tentang pembangunan desa kemudian dapat digali oleh peneliti. Dalam Pembangunan organisasi, termasuk pemerintahan desa, memahami konsep modern seperti New Public Management atau Good government Governance saja tidak cukup. Bagi beliau tidak hanya soal sistem dan strukturyang perlu dibenahi, tetapi upaya membangikitkan jiwa dan semangat masayarakat desa untuk berdikari (berdiri di atas kaki sendiri) dan saling bergotong-royong adalah yang paling fundamental. Beliau menambahkan, membangun desa adalah membangkitkan kesadaran dan semangat warga desa bahwa mereka ada untuk “benar-benar ada” di tanahnya sendiri, bukan menjadi obyek pembangunan, yang kadang tidak mampu menghadirkan keadilan. Kata kunci: Undang-Undang Desa; Pengelolaan; Tata Kelola; Fenomenologis; Berdikari ABSTRACT The revision of Village Government Law no. 6/2014 is the hope of many villagers, especially to become an independent institution in managing the village's resources. However, many people doubting that human resources in village are able to fulfill the mandate of the law. Interestingly, from the many problems of implementation of the Village Law, there are several villages are successful due to the autonomy given. In this phenomenology study, researcher tried to explore the success of Dlingo Village, Bantul, Daerah Isitimea Yogyakarta which used to be a slumped village where now become role model village in village management and governance. The idea of Dlingo Village ideology and views on village development can then be explored by researcher. In the development of organizations, including village administrations, understanding modern concepts such as New Public Management or Good Governance is not enough. For him it is not just about systems and structures that need to be addressed, but the effort to inculcate the spirit of the village community to be “berdikari” (autonomous) is the most fundamental. He explains that build the village is raising awareness and spirit of the villagers to understand that they exist have to be "really exist" in their own land, rather than being the object of development, which sometimes could not bring justice. Keywords: Village Law; Management; Governance; Phenomenological; Autonomous


2019 ◽  
Vol 7 (1) ◽  
pp. 79-91
Author(s):  
Helwin Effendi ◽  
Jubi Jubi ◽  
Elly Susanti ◽  
Musa Fernando Silaen

The results of this research can be concluaded that: 1. Lack of community participation to participate in village fund management planning, this is due to the lack of motivation of the community to participate in the deliberations. Then there was a delay in submitting a draft village regulation that had been agreed to be evaluated. 2. In the implementation, administration, reporting and accountability of village fund management in accordance with PERMENDAGRI Number 113 of 2014, it shows that the principles of participation in management, orderly and disciplined principles, principles of transparency and accountability principles have been carried out properly.The suggestion from this research is that the village government should develop a participatory concept and foster a sense of community motivation by providing education seminars on managing village funds and leading to the implementation of village governance. Then the village government should pay more attention to the applicable regulations in managing village finances in order to realize Good Governance.


Author(s):  
Neri Fajarwati

The existence of the village government lately has not been able to function properly. One factor is that the capacity of the village apparatus is inadequate and the skills possessed are still very limited. Minimal education and training to improve the ability of village officials is the root of the problem. This study uses descriptive qualitative methods and the approach used in this study is a qualitative approach. The purpose of writing this article is to find out the things, efforts and constraints of developing the capacity of the current village apparatus. The problem of limited budget is an obstacle in improving the quality of village officials. The lack of a budget has had an effect on programs and activities in the context of developing the capacity of village apparatus that cannot be realized. The steps that can be used are, capacity building through training for orderly village administration, manuscripts and management of official letters, village government accountability reports, Compilation of Village Expenditure Budget, Village Fund Allocation Management and Village Wealth Management and Management of Village Owned Enterprises. The need for cooperation and attention between the Central Government and the Regional Government to conduct training on an ongoing basis, especially in the village of Cibodas    


2020 ◽  
Vol 2 (1) ◽  
pp. 11-18
Author(s):  
Riki Ismail Barokah

Village Fund Budget (ADD) as a form of financing for Village Government programs. The research method used is descriptive analysis to get a clear description by examining secondary data. Secondary data is obtained through literature study of primary legal materials and secondary legal materials related to regional autonomy in villages in the management of Village Administration, particularly with regard to the performance of Village-Owned Enterprises based on UU Desa No 6 tahun 2014. 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.


2021 ◽  
Vol 1 (02) ◽  
pp. 67-79
Author(s):  
M. Ardiansyah Syam ◽  
Suratno Suratno ◽  
Syahril Djaddang

Abstrak        Badan Usaha Milik Desa adalah lembaga usaha desa yang dikelola oleh masyarakat dan pemerintah desa dalam upaya memperkuat perekonomian desa dan membangun kemasyarakatan masyarakat yang dibentuk berdasarkan kebutuhan masyarakat desa. Sebagai badan usaha milik umum (milik desa), tata kelola dan akuntabilitas publik juga melekat pada BUMDes. Literasi tata kelola BUMDes tidak hanya bermanfaat bagi pengelola atau pengawas BUMDes, tetapi juga bermanfaat bagi masyarakat desa terkait penggunaan aset desa yang dipisahkan untuk memenuhi kebutuhan masyarakat desa dan memberikan layanan berkualitas kepada masyarakat desa. Melalui tata kelola yang baik, BUMDes diharapkan dapat dikelola secara profesional, mandiri, dan memiliki jaringan yang baik dengan berbagai pihak sehingga dapat terkonsolidasi dan menjadi kekuatan ekonomi pedesaan menuju desa yang mandiri dan mandiri. Kata Kunci:  audit sektor publik, akuntansi & tata kelola desa, transparansi dan akuntabilitas.   Abstract       Village-owned enterprises are village business institutions that are managed by the community and village government in an effort to strengthen the village economy and build social communities that are formed based on the needs of the village community. As a publicly owned (village-owned) enterprise, public governance and accountability are also inherent in BUMDes. BUMDes governance literacy is not only beneficial for BUMDes managers or supervisors, but also benefits village communities related to the use of separated village assets to meet the needs of village communities and provide quality services to village communities. Through good governance, BUMDes are expected to be managed professionally, independently, and have good networks with various parties so that they can be consolidated and become a rural economic power towards an independent and autonomous village. Keywords: village owned enterprises, governance, community empowerment, literacy.


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