Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016

Andrianto - Andrianto

doi:10.21070/jas.v2i2.1565

Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016

Journal of Accounting Science ◽

10.21070/jas.v2i2.1565 ◽

2019 ◽

Vol 2 (2) ◽

pp. 119

Author(s):

Andrianto - Andrianto

Keyword(s):

Financial Reporting ◽

Financial Management ◽

Qualitative Method ◽

Financial Statement ◽

Research Implementation ◽

Study Approach ◽

Interview Method ◽

The Village ◽

Computerized System

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.

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Village financial management: Case study in “Kampung Srer”

Indonesia Accounting Journal ◽

10.32400/iaj.32158 ◽

2021 ◽

Vol 3 (1) ◽

pp. 1

Author(s):

Vebby Kareth ◽

David Paul Elia Saerang ◽

Novi Swandari Budiarso

Keyword(s):

Financial Management ◽

Qualitative Method ◽

Resource Constraints ◽

Case Study Approach ◽

Study Approach ◽

Communication Problems ◽

Management Case Study ◽

The Village ◽

Depth Interviews

This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of Kampung Srer. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the Kampung Srer is partly in accordance with Minister of Home Affairs Regulation (or Permendagri) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in Kampung Srer are political constraints, human resource constraints, and communication problems. Efforts made to resolve existing constraints in the management of village finances in Kampung Srer are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.

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Local Knowledge “Makiriwo” in The Sustainable Livelihood Perspective (Case of Apulea Coconut Farm Community in North Halmahera Regency, Indonesia)

Sodality Jurnal Sosiologi Pedesaan ◽

10.22500/sodality.v6i3.25455 ◽

2019 ◽

Vol 6 (3) ◽

Author(s):

Yosafat Kotalaha ◽

Gatot Sasongko

Keyword(s):

Social Capital ◽

Qualitative Method ◽

Physical Capital ◽

Border Region ◽

Sustainable Livelihood ◽

Study Approach ◽

Depth Interview ◽

Farm Community ◽

The Village

This study aims to describe a portrait of Apulea community in North Halmahera District which is located in the border region between Indonesia-Philippines and North Halmahera-West Halmahera District. This study uses a qualitative method with a case study approach that specifically describes a survival strategy for the sustainability of the livelihoods of coconut farmers in the village of Apulea in North Halmahera Regency, Indonesia. Retrieval of research data using in-depth interview techniques, document observation and study. The informants involved in this study were selected selectively based on livelihoods and experience using social capital and cultural capital as a strategy to achieve livelihood sustainability. The results of this study indicate that local knowlidge makiriwo is embodied in natural resource capital and social capital that is used to sustain life amid barriers to acces to financial capital, physical capital and human capital.

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Actor Contestation in Village Fund Management

Sodality Jurnal Sosiologi Pedesaan ◽

10.22500/9202132531 ◽

2021 ◽

Vol 9 (3) ◽

Author(s):

Rizky Trisna Putri ◽

Sofyan Sjaf ◽

Ekawati Sri Wahyuni

Keyword(s):

Qualitative Method ◽

Central Government ◽

Fund Management ◽

Government Budget ◽

Case Study Approach ◽

Study Approach ◽

Village Government ◽

The Village ◽

Rules Set

Village funds are sourced from the central government budget which is trasferred directly to the village government. This direct transfer takes place after Law No. 6/2014 or also known as The Village Law. This larger village fund can only be accessed by the village government if it follows the rules set by the central government so that the actor in the village will use their assets to accomodate their interests related to village fund management. This study aims to explain the contestation of actors in managing village funds in two villages. This study uses a qualitative method with a case study approach conducted in Suko Village, Probolinggo Regency and Sukadamai Village, Bogor Regency. The results of this study are the village head is the actor who plays the most role in managing village funds using symbolic asset which is the position of the village head. This asset is the strongest because it has legitimacy from the state to be able to make decisions related to the village fund management.

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Sistem Akuntansi Pengelolaan Dana Desa

Jurnal Ekonomi dan Bisnis ◽

10.24914/jeb.v19i2.336 ◽

2016 ◽

Vol 19 (2) ◽

pp. 323

Author(s):

Ari Kuncara Widagdo ◽

Agus Widodo ◽

Muhammad Ismail

Keyword(s):

Community Service ◽

Financial Reporting ◽

Financial Management ◽

Financial Statements ◽

Fund Management ◽

Home Affair ◽

The Government ◽

The Village ◽

Computerized System

ABSTRACTIn 2014, the government and parliament passed Law No. 6 of 2014 stipulates the rights and obligations of the village. A key point in the Act is allocation large enough of the village fund for each village across Indonesia. As a follow up of the Act, the government has also issued Regulation of the Minister of the Home Affair No. 113/2015 on the Financial Management of the Village which serves as a guide for the government in the villages to manage their of village fund. Legalization of this Act rise polemic in community. Some argue that the village funds that will be allocated to the village would pose a potential corruption of village officials. Therefore, this community service aims to find a variety of problems related to management of the village fund and to provide guidance of village fund management. The community service is done in the village and the village Giriroto Kismoyoso Ngemplak District of Boyolali. In the early stages of community service, a team do an observation and direct discussions with the Village Head of Kismoyoso and Giriroto. It aims to gain a deeper knowledge of the issues related to the management of funds of village. The observation and discussion shows that the main problem that arises is the lack of knowledge of the village head in both villages to the technical implementing financial management of villages based on Regulation No. 113/2015. It is coupled with a lack of facilitators from Boyolali district to assist in both villages. The team considers that implementation of the financial reporting using computerized system | is a solution to overcome these obstacles. With the computerized system, village fund reporting will be done quickly and the finacial statements will also be more reliable than reporting manually. Therefore, the team filed the application computerized reporting by using the reporting software that generates the village fund financial statements as set out in Regulation No. 113/2015. SARIPATIPada tahun 2014, pemerintah dan DPR mengesahkan Undang-Undang Nomor 6 Tahun 2014 mengatur tentang hak dan kewajiban desa. Hal pokok dalam UU adalah adanya alokasi dana desa yang cukup besar untuk setiap desa. Pengesahan UU ini menimbulkan polemik dimasyarakat. Beberapa pihak menyambut gembira terbitnya UU tersebut karena adanya dana desa akan menjadikan desa sebagai pusat pembangunan. Sebaliknya, beberapa pihak berpendapat bahwa dana desa yang akan dialokasikan kepada desa akan menimbulkan potensi korupsi yang dilakukan aparat desa. Sebagai tindak lanjut UU tersebut, pemerintah juga telah menerbitkan Peraturan Menteri Dalam Negeri No. 113/2015 tentang Pengelolaan Keuangan Desa yang menjadi panduan bagi pemerintah desa dalam penata kelolaan keuangan desa. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk mengetahui berbagai permasalahan yang dialami desa terkait pengelolaan dana desa dan memberikan bimbingan dan pelatihan pengelolaan dana desa. Pengabdian di lakukan di Desa Kismoyoso dan Desa Giriroto Kecamatan Ngemplak Boyolali. Pada tahap awal pengabdian dilakukan observasi dan diskusi secara langsung dengan Kepala Desa Kismoyoso dan Giriroto. Hal ini bertujuan untuk memahami lebih dalam permasalahan kedua desa terkait pengelolaan dana desa. Hasil observasi dan diskusi menunjukkan bahwa permasalahan utama yang timbul adalah rendahnya pengetahuan dari kepala desa di kedua desa tersebut berserta pelaksana teknis terkait pengelolaan keuangannya desa berdasarkan Permendagri No. 113/2015. Hal itu ditambah lagi dengan belum adanya tenaga pendamping dari Kabupaten Boyolali yang diturunkan untuk mendampingi di kedua desa tersebut. Tim pengabdian menganggap pelaporan keuangan dana desa secara komputer merupakan solusi untuk mengatasi kendala tersebut. Permendagri No. 113/2015 hanya mengatur format-format pelaporan secara manual dan tidak mensyaratkan adanya komputerisasi dalam pelaporannya. Disisi lain, teknologi informasi komputer (TIK) telah semakin banyak digunakan karena biaya hardware dan software sudah cukup murah. Selain itu, sistem terkomputerisasi memiliki banyak keuntungan dibandingkan dengan sistem manual. Pelaporan dana desa mampu dilakukan dengan cepat dan output laporan keuangannnya juga akan lebih handal dibanding dengan pelaporan secara manual. Oleh karena itu, tim pengabdian mengajukan penerapan pelaporan berkomputer dengan menggunakansoftware pelaporan dana desa yang menghasilkan laporan keuangan seperti yang diatur dalam Permendagri No. 113/2015. Proses pencatatan dan output laporan dari software ini dikembangkan mengacu pada Permendagri No. 113/2015 yang menjadi pedoman pengelolaan keuangan desa uantuk seluruh desa di Indonesia.

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Empowering Bajo Women in Managing Household Finances In Bajo Indah Village, Soropia District, Konawe Regency, Southeast Sulawesi

10.31227/osf.io/kcb26 ◽

2019 ◽

Author(s):

Ambo Upe

Keyword(s):

Financial Management ◽

Qualitative Method ◽

Economic Sustainability ◽

Case Study Approach ◽

Household Finances ◽

Study Approach ◽

Debt Bondage ◽

Fighting Spirit ◽

Very High

This paper aims to explore what types of work are usually done by Bajo women, and how they manage household finances in order to survive and become a prosperous family. The research method used is a qualitative method with a case study approach [14]. The focus of the study is the Bajo women who work as fishermen. The results of the study show that: First, the fighting spirit and work ethic of Bajo women are very high on working. The type of work they do is very much, for example selling, making sarao hats, helping to install bait to catch suji crabs, fishing, catching octopus, looking for shellfish, gama, lola, to look for rocks to sell. Second, the management of the financial management of Bajo women's households is still very low, as a result they are still often entangled in debt. Therefore, the provision of knowledge related to household financial management is very necessary, not only to guarantee economic sustainability and their survival in the future, but also to free Bajo women in debt bondage.

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Peningkatan Kapasitas Pelaporan Keuangan Bumdesa Gesang Sejahtera Desa Gesang Kecamatan Tempeh Kabupaten Lumajang

Empowerment Society ◽

10.30741/eps.v1i1.167 ◽

2017 ◽

Vol 1 (1) ◽

Author(s):

Moh. Hudi Setyobakti

Keyword(s):

Financial Reporting ◽

Financial Management ◽

Financial Statement ◽

Financial Reports ◽

Transportation Services ◽

Financial Report ◽

Management Capability ◽

Village Government ◽

Financial Administration ◽

The Village

Business Unit of Village Unit or Bumdesa is mandate of Law no. 6 Year 2014 on the Village. The establishment of BUMDesa is an effort to accommodate all activities in the field of economy and / or public services managed by the village and / or inter-village cooperation. The regulation on BUMDesa is regulated through Village Regulations. Bumdesa Gesang Sejahtera was established in 2017, with a legal umbrella of village law. The effort developed by Bumdesa is based on the potential of agriculture and other sectors that have become embryos before. Businesses managed by Bumdesa include; (1) agriculture with organic rice production and fertilizer business, organic agricultural medicine, (2) waste transportation services, (3) HIPPA water service. The problem faced by Bumdesa Gesang Sejahtera as a partner is not yet optimal financial management Bumdesa, which consists of planning, implementation, administration and financial accountability. The pressing issue is financial administration, where Bumdesa has not been able to present financial reports and report to the Village Government. Devotion is done, is training and mentoring activities on (1) standardization of financial format, (2) process of preparation of financial statement, (3) OJT prepare financial report. The output of this devotion is the management capability for the operational operators in the process of administration and financial reporting Bumdesa covers the aspects of cognitive, psychomotor and affective.

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Implementasi Pengelolaan Tanah Desa Berbasis Akad Ijarah dalam Upaya Peningkatan Kesejahteraan Masyarakat Desa Bulusari

JURNAL ILMIAH EKONOMI ISLAM ◽

10.29040/jiei.v7i2.2529 ◽

2021 ◽

Vol 7 (2) ◽

Author(s):

Ria Rohma Setyawati ◽

Renny Oktafia

Keyword(s):

Qualitative Method ◽

Islamic Law ◽

Third Party ◽

Local People ◽

Case Study Approach ◽

Current Case ◽

Study Approach ◽

The Impact ◽

The Village

Abandoned village land is used for community welfare, one of which is used to build people's markets. Where the people's market is useful for utilizing existing facilities, as well as providing opportunities for the surrounding community to increase income as well as creating jobs for people who are unemployed. And from there the Village Officials create a people's market to be rented out to local people who want to trade. The purpose of this study was to determine the application of the ijarah contract and the impact on the welfare of the community. This study uses a qualitative method with a case study approach that aims to obtain information directly from informants based on the current case. The results of this study indicate that the application of village land leases in Bulusari Village is in accordance with Islamic law even though at the time the agreement took place there was no third party to be a witness. As for the impact on Village Officials as land administrators and tenants, this system can improve the welfare of indicators of religion, life, mind, descent and property.

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IMPLEMENTASI PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (STUDI DESA GONDOWANGI KECAMATAN WAGIR KABUPATEN MALANG)

El Muhasaba Jurnal Akuntansi ◽

10.18860/em.v11i1.7599 ◽

2020 ◽

Vol 11 (1) ◽

pp. 60

Author(s):

Naily Rofidah ◽

Sulis Rochayatun

Keyword(s):

Financial Management ◽

National Development ◽

Cash Income ◽

Consultative Committee ◽

Case Study Approach ◽

Study Approach ◽

Home Affair ◽

The Village

Village development is the focus of national development because the village is a sub-section of the national territory that directly manage the society. Nowdays villages are required to have BUMDes as a leading organization aimed to optimize village potential (Wargiyat, 2015). The management of BUMDes must be in accordance with established regulations; financial management of BUMDes is guided by Regulation of The Minister of Village (Permendes) Number 4 of 2015 and Ministry of Home Affair regulations (Permendagri) 113 of 2015. Principles that must be upheld in the management of BUMDes are cooperative, participatory, emancipatory, transparent, accountable, and sustainable.The purpose of this study is to determine the financial management of BUMDes Gondowangi in Gondowangi Village, Wagir District, Malang Regency. The type of this research is qualitative with a case study approach. The conclusions that can be taken are financial management carried out by BUMDes Gondowangi is still simple. The planning is done by holding a meeting of each unit to form the budget plan (RAB). Implementation is carried out using receipts as proof of disbursement of funds. However, the administration is done by recording cash income and expenditure. Then, Recording which is carried out is still general. Accountability is carried out by giving a report to the regional consultative committee (BPD) of Village and Community and Village Empowerment and Service (DPMD) of Malang District, as well as sending a soft file to the Ministry of Village, and delivering it to the community together with the village meeting. The accountability of regular activities in 2017 is also carried out by BUMDes Gondowangi in village meetings. Supervision in the form of guidance from the governor and regent / mayor has not been obtained by BUMDes Gondowangi.

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Local Wisdom-Based Women's Empowerment: Study of Rattan Weaving Craftsmen in the Betang Asi Credit Union Cooperative Business Group in Pulang Pisau Regency, Central Kalimantan Province

Budapest International Research and Critics Institute (BIRCI-Journal) Humanities and Social Sciences ◽

10.33258/birci.v2i4.554 ◽

2019 ◽

Vol 2 (4) ◽

pp. 31-38

Author(s):

Rita Sarlawa ◽

Saputra Adiwijaya

Keyword(s):

Qualitative Method ◽

Credit Union ◽

Business Unit ◽

Case Study Approach ◽

Economic Independence ◽

Central Kalimantan ◽

Study Approach ◽

The Village

The independence of society is inseparable from the emergence of the independence of individuals who are in it, including women. Women who are members of the Betang Asi Credit Union Cooperative business unit in Pulang Pisau Regency, Central Kalimantan Province with their efforts to wick rattan provide a new meaning in empowering women based on local wisdom of Dayak tribe, with a focus on business based on the potential of rattan plants that grow in nature. This research uses a descriptive qualitative method with a case study approach. The results of this study provide a review of the need for women to join business institutions such as cooperatives or other institutions in marketing their products, so that the weaknesses of the findings in this study can be eliminated and the role of women in the village towards economic independence can run well without having to forget the local wisdom as a person born from Dayak tribe.

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The Follow UpVillage Examination Report (Case StudyOn Villagein Western Sumbawa)

International Journal of Scientific Research and Management ◽

10.18535/ijsrm/v6i6.el07 ◽

2018 ◽

Vol 6 (06) ◽

Author(s):

Hapid , ◽

Titiek Herwanti ◽

Hamdani Husnan

Keyword(s):

Qualitative Method ◽

Work Unit ◽

Management Level ◽

Good Communication ◽

Study Approach ◽

Work Units ◽

The Village ◽

General Work

This study aimed to analyze the inspection reports Village in West Sumbawa qualitative method with case study approach. The phenomenon of this study are based on the results of annual monitoring by the monitoring unit of West Sumbawa District Inspectorate underlining the fact that the completion of the follow-up is still in progress and has not been acted upon. The study found a lack of good communication at the management level of the work unit Village in West Sumbawa regency and still lacks the human resources that have educational competence equivalent to its responsibilities, so that the completion of the follow-up by the work unit Village is not achieved with the maximum and the follow-up is still not followed up by the Village. For repairs to the front, in general, work units Villagers led by the Village head must have the commitment and the efforts of the completion of the follow-up so that they can communicate better and work units, especially the head of the Village with financial managers Village should involve all components within the organization to establish a pattern of relationships in the settlement of the follow-up tasks.

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