scholarly journals TEORI PERAN DAN KONSEP EXPECTATION-GAP FUNGSI PENGAWASAN DALAM PENGELOLAAN KEUANGAN DESA

2019 ◽  
Vol 2 (4) ◽  
pp. 449-467
Author(s):  
Made Aristia Prayudi ◽  
Gusti Ayu Ketut Rencana Sari Dewi ◽  
Diota Prameswari Vijaya ◽  
Luh Putu Ekawati
Keyword(s):  
Financial Management ◽  
Positive Relationship ◽  
Ordinal Regression Analysis ◽  
Expectation Gap ◽  
Village Governance ◽  
Village Communities ◽  
Consultative Body ◽  
The Village ◽  
The Relationship ◽  
Self Administered Questionnaire

ABSTRACTAlthough the importance of supervisory function on village financial management in Indonesia cannot be debated, there is still some ambiguity in determining what the supervisors actually deliver as well as who the proper party that must do the supervisory. The purpose of this study is to empirically investigate the existence of a supervisory function expectation-gap on Indonesian village financial management. It is also aims at examining the relationship between the extent of supervisory function expected by the Village Consultative Body (Badan Permusyawaratan Desa—BPD) and its performance in supervising village governance. The data was collected through a self-administered questionnaire distributed to the members of BPD, village communities, Camat and the members of regional inspectorate of Buleleng Regency of Bali Province. The results of Mann-Whitney test reveal that there exists a BPD’s supervisory function expectation-gap between the members of BPD and (a) village communities regarding the existed duties and the unreasonable expected duties of BPD; (b) Camat regarding the non-existed duties of BPD; (c) regional inspectorate regarding the existed duties, the non-existed duties and the unreasonable expected duties of BPD. Furthermore, the results of Ordinal Regression analysis indicate a significantly positive relationship between the expectation degree of supervisory function perceived by members of BPD and their performance. The findings have implications for understanding the expectation-gap phenomenon on Indonesian village financial management supervisory and also on the design of capacity building programs initiatives for members of village governance supervisory institutions in Indonesia.      

scholarly journals ANALISIS PENERAPAN GOOD GOVERNANCE PADA PELAPORAN DAN PERTANGGUNGJAWABAN DANA DESA DI KECAMATAN PEUSANGAN KABUPATEN BIREUEN

2020 ◽  
Vol 5 (1) ◽  
pp. 12-23
Author(s):  
Syarifah Rahmah ◽  
Indayani Indayani
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Village Community ◽  
Village Communities ◽  
Village Government ◽  
Consultative Body ◽  
The Village ◽  
Descriptive Qualitative

The purpose of this research is to see how the village government and village communities apply the principles of village financial management in reporting and accountability of village funds, as the implementation of good governance in several villages in Peusangan District, Bireuen Regency. The method used in this research is descriptive qualitative using interviews. Interviews were conducted with parties from the District, representatives of the village community, and village government, such as the Keuchik, the Village Secretary, the Head of Financial Affairs, the Representative of the BPD (Village Consultative Body) / Tuha Peut. The results of this study indicate that the application of the principles of village financial management in reporting and accountability of village funds in Peusangan District, Bireuen Regency has been implemented, but not yet fully implemented to the maximum.

scholarly journals PENGUJIAN PERATURAN DESA MENURUT UNDANG-UNDANG NOMOR 6 TAHUN 2014 TENTANG DESA

2019 ◽  
Vol 10 (2) ◽  
pp. 165
Author(s):  
Idea Islami Parasatya ◽  
Tin Yuliani
Keyword(s):  
Public Interest ◽  
Policy Framework ◽  
The Public ◽  
Village Governance ◽  
Village Communities ◽  
The Right ◽  
Consultative Body ◽  
The Village ◽  
Laws And Regulations

Law number 6 of 2014 concerning Villages recognizes the existence of villages and village autonomy, including adat villages as a legal community unit that has territorial boundaries. According to Law number 6 of 2014, village regulations determined by the Village Head after being discussed and agreed with the Village Consultative Body constitute the legal and policy framework in the administration of village governance and village development. The determination of village regulations is a translation of various authorities owned by the Village, referring to the provisions of the higher laws and regulations. As a legal product, village regulations must not conflict with higher regulations and must not harm the public interest. As a political product, village regulations processed democratically, and in a participatory manner, the drafting process involves the participation of village communities. Village communities have the right to propose or provide input to the Village Head and the Village Consultative Body in the process of drafting village regulations.Keywords: supervision of village regulations, village autonomy, village regulations ABSTRAKUndang-Undang nomor 6 tahun 2014 tentang Desa mengakui keberadaan desa dan otonomi desa termasuk desa adat sebagai kesatuan masyarakat hukum yang memiliki batas wilayah. Menurut Undang-Undang nomor 6 tahun 2014, peraturan desa ditetapkan oleh Kepala Desa setelah dibahas dan disepakati bersama Badan Permusyawaratan Desa merupakan kerangka hukum dan kebijakan dalam penyelenggaraan pemerintahan desa dan pembangunan desa. Penetapan peraturan desa merupakan penjabaran atas berbagai kewenangan yang dimilki Desa mengacu pada ketentuan peraturan perundang-undangan yang lebih tinggi. Sebagai sebuah produk hukum, peraturan desa tidak boleh bertentangan dengan peraturan yang lebih tinggi dan tidak boleh merugikan kepentingan umum. Sebagai sebuah produk politik, peraturan desa diproses secara demokratis dan partisipatif, yakni proses penyusunannya mengikutsertakan partisipasi masyarakat desa. Masyarakat desa mempunyai hak untuk mengusulkan atau memberikan masukan kepada Kepala Desa dan Badan Permusyawaratan Desa dalam proses penyusunan peraturan desa.Kata kunci: desa, peraturan desa, pengawasan peraturan desa, otonomi desa

scholarly journals Working Relations of the Village Head and the Village Consultative Body in the Village Funds Utilization

2021 ◽  
Vol 11 (2) ◽  
pp. 144-151
Author(s):  
Muhammad Mukaddar ◽  
M Chairul Basrun Umanailo ◽  
Darwin Abd Radjak ◽  
Andries Lionardo ◽  
Nanik Handayani
Keyword(s):  
Data Analysis ◽  
Qualitative Data ◽  
Qualitative Approach ◽  
Analysis Technique ◽  
Village Communities ◽  
Village Government ◽  
Consultative Body ◽  
The Village ◽  
The Relationship ◽  
Depth Interviews

This study aims to identify the relationship between the village head and the Village Consultative Body (BPD) in the use of village funds in the village of Karang Jaya, Namlea District, and explain the influence on the development of village communities. The problem is focused on the use of village funds which should be a stimulus for development in each village, but, in management, there are often problems that hinder village development. This study seeks to see and get deeper into the relationship that has been built between the village head and the BPD in the village of Karang Jaya. The approach used in this study uses a qualitative approach. The number of informants who will be interviewed is 15 people taken purposively, considering that respondents are regarded as related parties to achieve the research objectives. Researchers used observational data collection techniques and in-depth interviews to obtain data on the implementation of the village fund program. The analysis technique used in this research is qualitative data analysis following the concepts given by Miles and Huberman, and Spradley. This study concludes that the parallel relationship pattern between the BPD and the village head in the management of the village government as regulated in the legislation, it turns out that in its implementation, there is enough response so that the working relationship becomes harmonious and leads to a pattern of cooperation and shows a tendency to share tasks that are parallel between the heads. Villages and BPD in the use of village funds.

scholarly journals Kedudukan Badan Permusyawaratan Desa (BPD) Sebagai Lembaga Pengawas Terhadap Kinerja Kepala Desa di Dalam Pemerintahan Desa

2021 ◽  
Vol 2 (3) ◽  
pp. 584-589
Author(s):  
I Gusti Made Bayu Nugraha ◽  
I Gusti Bagus Suryawan ◽  
I Wayan Arthanaya
Keyword(s):  
Central Government ◽  
Literature Study ◽  
Effective Form ◽  
Form Of Government ◽  
Village Governance ◽  
Village Communities ◽  
Materials Used ◽  
Village Government ◽  
Consultative Body ◽  
The Village

Local government is an efficient and effective form of government, because the central government cannot handle all the complex problems of the state. The problem raised in this study is about the authority of the village consultative body as a supervisory agency for the performance of the village head. The purposes of this study are to examine the position of the village consultative body in the village government and the implementation of BPD supervision on the performance of the village head in the village government. The method used is a normative legal research method with a case approach. The technique of data collection is done by literature study. The sources of legal materials used are primary, secondary and tertiary sources of legal materials which are then analyzed systematically. The results of the study indicate that the authority of the village consultative body is to hold meetings with the community to collect their wishes, channel the wishes of the community to the village government both orally and in writing, present the draft Perdes under its authority, monitor and evaluate the performance of the village head, request information on the administration of village governance to the village head. village government, express opinions on the implementation of village governance, carry out village development, promote village communities and empower village communities

ANALISIS FAKTOR YANG MEMPENGARUHI PENGELOLAAN KEUANGAN KAMPUNG DI KABUPATEN JAYAPURA

2019 ◽  
Vol 2 (2) ◽  
pp. 39-56
Author(s):  
Bill J. C. Pangayow ◽  
Hastutie Noor Andriati
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Analysis Tool ◽  
City Governments ◽  
Financial Accountability ◽  
Village Community ◽  
Essential Idea ◽  
Consultative Body ◽  
Key Indicators ◽  
The Village

The village independence is an essential idea for the village community where they are located. Inaccordance to support this goal, the central, provincial and district/city governments provide fundsto villages that must be managed properly. Village financial management apparatuses endeavor inplanning, implementing, administering, and financial reporting in accordance with applicableregulations with supervision from the Village Consultative Body. This study aims to identifyindicators and determinants in village financial management and examine its effect on the villageindependence variable. This research will be carried out in villages of Yobeh, Ifaar Besar, Sereh,and Yahim, in Sentani District in Jayapura Regency. The analysis tool that will be used is FactorAnalysis to find key indicators and variables in financial management. The results showed thatreporting variables became the key in financial management, followed by financial accountability,planning, and implementation. This shows that respondents felt the reporting was very importantand needed to be considered in financial management.

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 Predictors of Intention to Provide Halal Maintenance

2019 ◽  
Vol 8 (2S9) ◽  
pp. 692-696
Keyword(s):  
Positive Relationship ◽  
Behavioral Control ◽  
Subjective Norm ◽  
Subjective Norms ◽  
Perceived Behavioral Control ◽  
The Family ◽  
The Relationship ◽  
Self Administered Questionnaire

This study examined the relationship between attitude, subjective norms and perceived behavioral control with the intention to provide halal maintenance to the family among Muslim fathers in Malaysia. The participants comprised of 353 Muslim fathers. The data were collected via a self-administered questionnaire. Findings from the study showed that there was a positive relationship between attitude, subjective norms and perceived behavioral control with the father’s intention to provide halal maintenance for the family. In addition, the subjective norm is proven to be the most significant predictor of the intention to provide halal maintenance for the family.

scholarly journals Village Financial Management: Based on Local Tradition

2020 ◽  
Vol 4 (1) ◽  
pp. 23
Author(s):  
Khairul Shaleh ◽  
Hesty Juni Tambuati Subing ◽  
Andi Ina Yustina
Keyword(s):  
Rural Areas ◽  
Financial Management ◽  
Agricultural Products ◽  
Public Facilities ◽  
Market Location ◽  
The Face ◽  
Qualitative Descriptive ◽  
Village Communities ◽  
Local Traditions ◽  
The Village

This study aims to formulate village financial management based on local traditions of village communities. The research method uses a qualitative descriptive approach, which is a method that seeks to present a picture of the objective reality that occurs in a condition or environment in a particular place. Environmental context (Site) in this study is Sindang Pakuon Village, Cimanggung District, Sumedang Regency and Ciburial Village, Cimenyan District, Bandung Regency, West Java Province. Presence of village funds is acknowledged to have changed the face of the village which previously seemed neglected, now looks better. Village infrastructure such as village roads is more convenient for motorists and pedestrians. Road to distribution of agricultural products has been built so that the travel time to move agricultural products from the fields to the market location is faster. Although village funds have brought changes to public facilities in the countryside, they have a fading effect on aspects of village tradition. Emergence of this fading is because the nomenclature that regulates the use of village funds does not yet accommodate the local aspects of rural areas.

scholarly journals Implementation of Village Fund Management in Panyirapan Village, Sukanagara Village and Soreang Village, Soreang Sub-Dstrict, Bandung Regency

2018 ◽  
Vol 1 (2) ◽  
pp. 34
Author(s):  
Irman Nurhakim ◽  
Ivan Yudianto
Keyword(s):  
Data Analysis ◽  
Financial Management ◽  
Qualitative Method ◽  
Fund Management ◽  
Timely Manner ◽  
Inhibiting Factors ◽  
Human Resource Training ◽  
Village Government ◽  
Consultative Body ◽  
The Village

The purpose of This study is to find out how the implementation of village fund management as well as supporting factors and inhibiting factors in the management of village funds in three villages in Soreang Sub-District, Bandung Regency. This research was conducted in Panyirapan Village, Sukanagara Village, and Soreang Village in Soreang Sub-District, Bandung Regency. The method used in this research is a qualitative method with interview approach and observation with the responder, that is Head of Village, Village Secretary, Village Treasurer, and Village Consultative Body (BPD). Data analysis is done by data reduction then presents the data and draw conclusions on the data obtained according to the method of data analysis for qualitative research. The results of this study indicate that the implementation of fund management from planning, implementation, administration, reporting, and accountability of the three villages are appropriate with the Regulation of the Minister of Home Affairs Number 113 the Year 2014 concerning Village Financial Management, but in terms of administration for the Panyirapan Village has not been in accordance with regulation, then for reporting the three villages have not been able to report to the regency in a timely manner based on regulations. For most supporting factors in the three villages of human resource training for the village government, understanding in running the Village Financial System application and for the three villages as a whole is still the lack of workers in the field during development activities and the lack of human resources in administration and regulation.

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).

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