scholarly journals The Effectiveness of Tri Hita Karana Based Traditional Village Management in Covid-19 Prevention at Bali

2021 ◽  
Vol 7 (1) ◽  
pp. 56-80
Author(s):  
Ni Putu Mirna Sari ◽  
◽  
Bimo Dwi Nur Romadhon Sukadi ◽  
Putu Nomy Yasintha ◽  
◽  
...  

Traditional villages are original autonomous villages that control the self-government wheels within that are still alive and their position is recognized in the government system of the Indonesian Republic. The Covid-19 pandemic that is currently happening is causing an economic slowdown and a decline in public health. Bali Regional Government issued a policy in Bali Governor Regulation Number 15 of 2020 regarding the Policy for the Acceleration of Handling Covid-19 in the Province of Bali by reallocating a Traditional Village Fund of Rp. 300,000,000.00 for the response to Covid-19 by involving the soldiers and manners of the Traditional Village. The effectiveness of the Traditional Village Fund management is based on local wisdom, where the principles of Tri Hita Karana (Parahyangan, Pawongan, and Palemahan) as a philosophical foundation that are held in carrying out every activity, program, and policy are the focus of this research. This research uses a qualitative research method. Data were taken directly from field studies and literature studies. The implementation of Tri Hita Karana provides a new color in financial management in Indonesia. Technical implementation, reporting, prosecution of alleged fraud, and consultative accountability manner and rich in local wisdom values upheld by Bendesa, Prajuru Desa Adat, and Krama Desa positively impact influencing the community mindset and behavior in complying with existing regulations or policies set. However, it cannot be denied that there are still contradictions between Bali’s traditional village governance in generating accountable and transparent management of funds.

Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 251 ◽  
Author(s):  
Galih Arya Prathama

The increase of regional capacity in managing the needs of Regional Development accompanied by the Delegation of Authority from Central Government to Regional Government, has implications in increasing the need for Development Funds, while the Regions can’t continue to rely on the fulfillment of these needs to the Central Government. In response to this, in implementing Autonomy, the Regions are given additional Authority of Financial Management. Such authority, creates demands for the Regions to be creative and focused in achieving the Government Goals that have been established.,As an effort to execute duties and functions of Regional Government in the form of Regional Financial Management, then a region must be able to recognize the potential and explore all the resources it has. Local Government is expected to dig deeper related to the potential derived from its own financial resources, especially in order to meet the needs of government financing and development in the region, one of them through Local Own Revenue as one of the main sources of Regional Financial Reception. Independence of Local Own Revenue for a Regional Government, giving positive support to the ability of the region in meeting the needs to build the region. Thus, the greater source of income derived from the potential owned by a region, the more freely the area can accommodate the needs of community without the interest of Central Government which is not in accordance with the needs of people in the region.


Author(s):  
Susan Rondonuwu ◽  
Agustinus Salle ◽  
Paulus K. Allo Layuk

The purpose of this study was to test the influence of the understanding of accounting system, government financial management and work environment on the performance of work units (a study in Regional Ministry Departments/ Work Units in Keerom Regency). Population of this research was the 62 respondents from finance managers in the Regional Ministry Departments/ Work Units. The sampling technique used was a non-Probability sampling in saturation sampling. Data collection was conducted through field studies and literature. A Multiple Linear Regression with the F-test and t-test was employed to analyse the data collected and test the hypotheses. The study results showed that the understanding of the government financial accounting system did not influence performance of the work units. Government financial management had no effect on the performance of the work units. Work environment influenced work units performance. Lastly, understanding government accounting system, government financial management and work environment simultaneously influenced performance of work units. Keywords : Understanding of Government Financial Accounting System, Financial Management, Work Environment, Performance of Work Units


2021 ◽  
Vol 4 (1) ◽  
pp. 119
Author(s):  
Rike Anggun Artisa ◽  
Cintantya Andhita Dara Kirana

The development of a paradigm in which the government no longer the only actor in charge of public affairs opens greater opportunities for the elderly to get attention. The elderly become a group with vulnerable conditions, from physical, social, mental, and spiritual aspects. The elderly school was formed through collaboration as a form of caring for the elderly in Bandung City. The elderly school is intended to improve the knowledge and behavior of the elderly towards health, increase the index of happiness, improve the quality of life and productivity, and increase independence from physical, psychological, social, and spiritual aspects. The purpose of this study is to identify and analyze the factors that drive collaboration, the collaborative process, and the benefits of collaboration. The research method used is a qualitative research method with a descriptive approach. The results show that the collaboration in the elderly school program is driven by the same goals and interests related to empowering the elderly, having appropriate resources with their fields and functions, and getting benefits from their involvement. Then, the collaborative process begins with a dialogue to build trust among stakeholders to build commitment to this program. Collaboration in senior schools is not only beneficial for the elderly but also for the actors involved.


2018 ◽  
Vol 3 (1) ◽  
pp. 1-32
Author(s):  
Amrullah Amrullah ◽  
Muslim Muslim ◽  
Sri Nurhidayati ◽  
Wiwi Noviati ◽  
M Salahuddin

Abstraksi   Masyarakat Sumbawa dikenal sebagai masyarakat yang heterogen, karena dihuni oleh penduduk dari berbagai suku, etnis, bahasa dan agama dengan konsekuensi terhadap pembawaan adat-istiadat serta sistem hidup yang berbeda-beda. Kondisi ini adalah salah satu modal utama yang jika disalahgunakan akan bisa berdampak negatif dengan munculnya sentimen-sentimen dan konflik komunal yang bisa merusak sistem kehidupan bermasyarakat. Proses mediasi, arbitrasi dan negosiasi adalah salah satu pendekatan yang digunakan  dalam meresolusi konflik selama ini. Sedangkan masih banyak metode atau pendekatan lain yang dirasa cukup efektif dan kadang terlupakan dalam pendekatan pencegahan dan resolusi konflik yaitu melalui pendekatan Kecerdasan Budaya.Sehingga riset ini, mencoba mengangkat masalah urgensi kecerdasan budaya dalam mencegah dan meresolusi konflik. Adapun masalah yang diangkat dalam penelitian ini adalah: 1).Faktor-faktor apa saja yang bisa menyebabkan terjadinya konflik dalam masyarakat?, 2). Siapa saja yang berperan sebagai struktural, akselerator dan pemakin atau trigger dalam konflik tersebut?, 3). Pendekatan apa saja yang selama ini digunakan dalam upaya mencegah dan menyelesaikan konflik dalam masyarakat oleh pemerintah?, 4). Mengapa kecerdasan budaya sangat penting dalam mencegah dan menyelesaikan konflik tersebut? Metode riset yang digunakan adalah deskriptif-kualitatif.Dengan tujuan agar pengungkapan fenomena di lokasi penelitian secara leluasa memungkin untuk mendapatkan hasil yang maksimal karena data tersebut valid dan dapat dipertanggung- jawabkan secara ilmiah dan rasional. Teknik pengumpulan data yang digunakan ada  yaitu teknik observasi, interview dan dokumentasi. Teknik analisis data dimulai dari proses pengumpulan data, reduksi data, penyajian data, dan keabsahan datayang terdiri dari Derajat kepercayaan (credibility), Keteralihan (transferability), Ketergantungan (dependability), dan Kepastian (comfirmability). Hasil penelitian, bahwa Terjadinya konflik di Kabupaten Sumbawa disebabkan karena adanya faktor Struktural, Akselerator dan Trigger (SAT) konflik, misalnya seperti: masih ada dan kuatnya Political Memory dalam Masyarakat. Serta pentingnya Kecerdasan Budaya dalam mencegah dan menyelesaikan konflik, karena semua aspek-aspek yang ada dalam Kecerdasan Budaya seperti: Pengetahuan, Strategi, Motivasi dan Perilaku ternyata memiliki relevansi dan kemampuan untuk mendorong dan menciptakan suasana yang aman, damai dan harmonis dalam masyarakat sepanjang masyarakat bisa dan mampu menginternalisasikan nilai-nilai tersebut dalam kehidupan sehari-hari. Kata Kunci: Kecerdasan Budaya, Pencegahan, Resolusi, Konflik   The Sumbawa community is known as a heterogeneous society, inhabited by people of various ethnic, ethnic, linguistic and religious backgrounds with consequences for different customs and systems of life. This condition is one of the main capital that if misused will be able to negatively impact the emergence of sentiments and communal conflicts that can damage the system of social life. The process of mediation, arbitration and negotiation is one of the approaches used in resolving conflicts over the years. While there are many other methods or approaches that are considered quite effective and sometimes forgotten in the approach of prevention and conflict resolution is through the approach of Cultural Intelligence. So this research, trying to raise the urgency issue of the cultural intelligence in preventing and resolving the conflict. The problems raised in this study are: 1). What factors can cause conflict in society ?, 2). Who actor that acts as a structural, accelerator and trigger or trigger in the conflict ?, 3). What approaches have been used in preventing and resolving the conflict in society by the government ?, 4). Why is cultural intelligence so important in preventing and resolving the conflict? The research method in this research is descriptive-qualitative. The aim of this research that the disclosure of the phenomenon in the research location freely possible to get maximum results because the data is valid and can be accounted scientifically and rationally.Data collection techniques that is used in this research are techniques of observation, interview and documentation. Data analysis techniques start from the process of data collection, data reduction, data presentation, and data validity consisting of credibility, transferability, dependability and comfirmability. The result of the research, that the occurrence of conflict in Sumbawa Regency caused by Structural factor, Accelerator and Trigger (SAT) conflict, for example: there is still and strong Political Memory in Society. As well as the importance of Cultural Intelligence in preventing and resolving of conflicts, as all aspects of Cultural Intelligence such as: Knowledge, Strategy, Motivation and Behavior have the relevance and ability to encourage and create a safe, peaceful and harmonious atmosphere in society as long as society can and able to internalize these values ​​in everyday life. Keywords: Cultural Intelligence, Prevention, Resolution, Conflict


2020 ◽  
Vol 4 (2A) ◽  
pp. 63-76
Author(s):  
Muhammad Saleh

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.


2016 ◽  
Vol 19 (2) ◽  
pp. 323
Author(s):  
Ari Kuncara Widagdo ◽  
Agus Widodo ◽  
Muhammad Ismail

<p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>In 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.</em></p><p align="center"><strong> </strong></p><p align="center"><strong>SARIPATI</strong></p>Pada 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.


2017 ◽  
Vol 5 (1) ◽  
pp. 51
Author(s):  
Wahyuddin Wahyuddin ◽  
Nora Sugianal

This study aims to analyze the financial performance of Lhokseumawe City  using the Fiscal Decentralization Degree Ratio, Independence Ratio, PAD Effectiveness Ratio, Regional Financial Efficiency Ratio, and Harmony Ratio. The data used in this study are quantitative data, namely, Budget Realization Reports sourced from BPKD (Regional Financial Management Agency of Lhokseumawe City. Data collection uses documentation method. Data analysis method used is quantitative descriptive with the formula of Fiscal Decentralization Ratio, Independence Ratio, Ratio Effectiveness of PAD, Regional Financial Efficiency Ratio and Harmony Ratio The results of this study indicate that the financial performance of the government of Lhokseumawe City uses a Degree of Decentralization Ratio which can be categorized as very poor, because the average is 6.03%, the Regional Financial Independence Ratio is still classified instructive relationship because the average magnitude of this ratio is 7.82%, PAD Effectiveness Ratio of the financial performance of Lhokseumawe City  is less effective because the average effectiveness is below 100% which is 90.55%, Regional Financial Efficiency Ratio can be said to be less efficient because the average of regional financial efficiency of Lhokseumawe City is 96.59%, the Harmony Ratio is known that the average regional operating expenditure is still very high at 57.84% compared to the average capital expenditure of 23.29%. So, it can be said that the Regional Government is still not good at managing the government.


2014 ◽  
pp. 18-34
Author(s):  
Amran Manurung ◽  
Sinarihati Fau

The purpose of this research is to know the factors effect the quality of financial statement information on city government Medan. Based on the government regulation number 71 of 2010, the quality of financial statement information of central and regional government must fulfill qualitative characteristic. The factors are researched such as the competency of human resources, the system of internal contol, and the use of information technology The collecting data are done by giving questioner to 40 respondents which are SKPD staff.at the agency of regional financial management on city government Medan. All questioners are returned completely. The data are analized by using SPSS. The result of this research showed that significant value > 0,05 and it can be concluded that the variable of human resources did not have significant effect to the quality of financial statement information. And the significant value < 0,05 and it can be concluded that the system of internal control and the use of information technology has significant effect to the quality of financial statement. Based on F-test, the significant value < 0,05 and F-count > F-table and can be concluded that the variable of human resourses, the system of internal control and the use of information technology has positive effect simultenously to the quality of financial statement.


2020 ◽  
Vol 14 (12) ◽  
pp. 1
Author(s):  
Budi Supriyatno

Surabaya City Government is part of the regional government system in Indonesia which adopts a decentralized system. In line with these various regulations, regional fiscal or financial management consists of three main components, namely Regional Revenue, Regional Expenditure, and Regional Financing. This study aims to calculate the fiscal potential of the City of Surabaya for the 2017-2021 period. Furthermore, to obtain and complete optimal results, research uses a quantitative approach. The results showed that the economic growth of Syria showed good performance. However, in terms of inflation, the numbers also continue to increase. It is recommended to the Surabaya City Government that inflation control must be carried out through various policies that can increase economic growth that can improve people&#39;s welfare.


2019 ◽  
Vol 1 (2) ◽  
pp. 126
Author(s):  
Bambang Agus Diana

Abstrak  Salah satu yang menjadi kebutuhan dalam meningkatkan pengetahuan pemerintahan desa saat ini adalah mengenai pengelolaan keuangan desa, karena tidak sedikit pemerintahan desa masih kurang paham dalam pengelolan tata keuangan yang baik dan benar, apalagi sekarang ini banyak bantuan pemerintah yang diberikan kepada desa, salah satunyanya dana desa, yang semakin besarnya pemberian dana desa yang diberikan pemerintah, sehingga perlu adanya pengelolaan keuangan yang baik dan benar.Dengan disahkannya UU No. 6 Tahun 2014 tentang Desa pada tanggal 15 Januari  2014, pengaturan tentang desa mengalami perubahan secara signifikan. Dari sisi regulasi, desa (atau dengan nama lain telah diatur khusus/tersendiri) tidak lagi menjadi bagian dari UU No. 32 Tahun 2004 tentang Pemerintahan Daerah. Pada hakikatnya UU Desa memiliki visi dan rekayasa yang  memberikan kewenangan luas kepada desa di bidang penyelenggaraan pemerintahan desa, pelaksanaan pembangunan desa, pembinaan kemasyarakatan desa, dan  pemberdayaan masyarakat desa berdasarkan prakarsa masyarakat, hak asal usul, dan adat istiadat desa.  Tujuan dari penelitian ini adalah untuk memperoleh pengetahuan faktual berkenaan dengan perencanaan anggaran, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban pengelolaan keuangan desa di Desa Citalem Kecamatan Cipongkor Kabupaten Bandung Barat.  Keuangan  Desa adalah semua hak dan kewajiban Desa dalam rangka  penyelenggaraan pemerintahan desa yang dapat dinilai dengan uang termasuk didalamnya segala bentuk kekayaan yang berhubungan dengan hak dan kewajiban desa tersebut. Pendapatan Desa diterima dan disalurkan melalui rekening kas Desa dan penggunaannya ditetapkan dalam APB Desa. Abstract  One of the requirements in increasing the current knowledge of village government is regarding village financial management, because not a few village governments still lack understanding in the management of good and right financial arrangements, especially now that much of the government assistance is given to villages, one of which is village funds. , the increasing amount of village funding provided by the government, so that there is a need for good and correct financial management. With the enactment of Law No. 6 of 2014 concerning Villages on January 15, 2014, arrangements regarding villages experienced significant changes. In terms of regulation, villages (or with other names arranged specifically / separately) are no longer part of Law No. 32 of 2004 concerning Regional Government. In essence, the Village Law has a vision and engineering that gives broad authority to the village in the field of village administration, the implementation of village development, village community development, and village community empowerment based on community initiative, origin rights, and village customs. The purpose of this study is to obtain factual knowledge regarding budget planning, implementation, administration, reporting, and accountability of village financial management in Citalem Village, Cipongkor District, West Bandung Regency. Village Finance is all Village rights and obligations in the context of the administration of village governance that can be assessed with money including all forms of wealth related to the rights and obligations of the village. Village income is received and channeled through the village cash account and its use is determined in the Village APB.


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