scholarly journals Transparency and Accountability of a Village Fund Management During COVID-19 Crisis

2021 ◽  
Vol 6 (2) ◽  
pp. 189
Author(s):  
Aisyaturrahmi Aisyaturrahmi ◽  
Dian Anita Nuswantara ◽  
Dewi Prastiwi ◽  
Loggar Bhilawa ◽  
Seri Ayu Masuri Md Daud
Keyword(s):  
Fund Management ◽  
Strategic Responses ◽  
Health Crisis ◽  
Fund Managers ◽  
Opportunistic Behaviour ◽  
Management Procedures ◽  
The Face ◽  
The Government ◽  
The Village ◽  
Transparency And Accountability

In the face of the super contagious and deadly COVID-19 pandemic, the government has to accelerate planning and make quick decisions to contain the virus and provide necessary assistance to the affected people. Therefore, amid this global health crisis, public fund management procedures may undergo significant modifications. This study considers how urgency is implicated in the village fund management during COVID-19 in Indonesia. A case study of an East Javanese village was conducted between May and August 2020. In-depth interviews with four key managers and eight beneficiaries of the fund yielded interesting findings. Particularly, two key elements formerly practised by the village fund managers, namely transparency and accountability, were largely omitted. Consequently, some of the locals being interviewed claimed that a portion of the funds was misappropriated. Arguably, urgency warrants some adaptation, and hence transparency and accountability may have to be forfeited (to some extent) to expedite the fund allotment. However, our findings imply that opportunistic behaviour may occur among the fund managers. Consistent with the notion of strategic responses to institutional pressure, the urgency of dealing with the crisis fund may prompt the higher authorities to adopt an adaptive regulating style, hence relaxing their coercive pressure, and allowing fund managers to pursue their self-interest.

scholarly journals PENGELOLAAN DANA DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA NAGORI KAHEAN KECAMATAN DOLOK BATU NANGGAR KABUPATEN SIMALUNGUN

2019 ◽  
Vol 7 (1) ◽  
pp. 79-91
Author(s):  
Helwin Effendi ◽  
Jubi Jubi ◽  
Elly Susanti ◽  
Musa Fernando Silaen
Keyword(s):  
Community Participation ◽  
Sense Of Community ◽  
Good Governance ◽  
Fund Management ◽  
Management Planning ◽  
Village Governance ◽  
Village Government ◽  
The Village ◽  
Transparency And Accountability

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.

scholarly journals ANALYSIS OF FACTORS INFLUENCING THE ACCOUNTABILITY OF VILLAGE FUNDS MANAGEMENT

2020 ◽  
Vol 1 (3) ◽  
pp. 400-411
Author(s):  
R. Budi Hendaris ◽  
Rahmat Siraz
Keyword(s):  
Human Resources ◽  
Control Systems ◽  
Internal Control ◽  
Financial Statements ◽  
Fund Management ◽  
Fund Managers ◽  
Factors Influencing ◽  
Funds Management ◽  
The Village ◽  
Program Version

To achieve a good village fund management, the necessary accountability village fund. Accountability is needed to explain the management of village funds. As a form of responsibility for the management of this fund, created the financial statements of the village. This study aimed to analyze whether the competence of human resources, the implementation of village financial system, and the implementation of internal control systems of government affect the accountability of village funds management . This research is descriptive and causal using survey by distributing questionnaires to the respondents who have been determined. The respondents totaled 160 respondents who are fund managers villages in West Bandung regency. For data analysis, this study uses PLS SEM assisted by Smart PLS software program version 3.0.

scholarly journals Sistem Akuntansi Pengelolaan Dana Desa

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

<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.

scholarly journals PERUBAHAN ALOKASI ANGGARAN DANA DESA TERHADAP PENCEGAHAN COVID-19 DI KECAMATAN MOYO HULU

2020 ◽  
Vol 4 (2A) ◽  
pp. 33-40
Author(s):  
Muhammad Saleh ◽  
Mega Trishuta Pathiassana ◽  
Fadli Faturrahman
Keyword(s):  
Qualitative Research ◽  
Community Empowerment ◽  
Fund Management ◽  
Budget Planning ◽  
The Government ◽  
The Village

The current world disaster phenomenon has had an impact on the countryIndonesia. This can be seen from the paralysis of the community's economy both in the fieldgovernment and private. With the Covid-19 Virus that resultedparalysis on every front that requires the government to shift allocationsexisting funds both at the central and regional levels. This research aims to seechanges in village fund budget allocations for the prevention of Covid-19 in sub-districtsMoyo Hulu. The village that is the object of observation in Moyo Hulu sub-district is the villageSemamung, Pernek village, and Leseng village. The type of research used inThis research is a qualitative research, using an interpretive paradigm.The results of this study indicate that budget planning has been carried out based on principlesgood governance, namely transparent and accountable Village Fund Management so farrunning effectively, can be seen concrete evidence, namely in the form of developmentinfrastructure, community empowerment. Changes in Village funds due to Covid-19 toohas complied with the regulations that overshadow it.

scholarly journals Akuntabilitas Pengelolaan Dana Desa Di Desa Umbulsari, Kabupaten Jember

2021 ◽  
Vol 2 (1) ◽  
pp. 21-36
Author(s):  
Devi Ardiani ◽  
Dedy Wijaya Kusuma ◽  
Nanda Widaninggar
Keyword(s):  
Fund Management ◽  
Case Study Approach ◽  
Study Approach ◽  
Accountability System ◽  
Planning Implementation ◽  
The Village ◽  
Implementation Stage ◽  
Transparency And Accountability

This research was conducted to describe and study the Village Fund Management Accountability System from the planning, implementation and accountability stages. This research uses a qualitative exploratory method through a case study approach. This study uses interviews which are carried out in depth to each informant. The results of this study indicate that the implementation stage of the Village Fund in Umbulsari Village has implemented the principles of participation and transparency. For the implementation stage of village funds, the principles of participation, transparency and accountability have been implemented. Meanwhile, at the accountability stage, village funds have implemented the principle of accountability.

scholarly journals ANALYSIS OF VILLAGE DEVELOPMENT BASED ON VILLAGE FUNDS (CASE STUDY OF SEI ROTAN VILLAGE, PERCUT SEI TUAN DISTRICT)

2021 ◽  
Vol 13 (1) ◽  
Author(s):  
Mahyudin Situmeang
Keyword(s):  
Development Planning ◽  
Land Use Pattern ◽  
Fund Allocation ◽  
Fund Development ◽  
The Face ◽  
Development Plans ◽  
The Government ◽  
Village Government ◽  
The Village

So far, the government has realized the village fund budget every year. Therefore, every village government is obliged to make development plans that can support the welfare of the community by prioritizing community priorities or needs. The purpose of this study was to analyze the village fund allocation policies in village development planning. This type of research is descriptive qualitative. Data collection techniques are carried out by observation and interviews, then analyzed using qualitative analysis techniques. Data processing is done by reducing, categorizing, and concluding and presenting data. The results of this study found that so far the village fund allocation policies have been implemented well, such as meeting basic needs, building facilities and infrastructure, developing local economic potential, and utilizing natural and environmental resources. Likewise the face of the regional planning of Sei Rotan Village by using the Village Fund budget has been able to leverage the improvement of Village welfare. However, the problem is that the planned program has not been fully fulfilled due to limited human resources and budget. The regional development realized with village funds is the construction of roads, bridges and drainage at flood-prone points. The land use pattern of the Sei Rotan area shows the expansion of the built-in land in the form of developer housing and community villagesKeywords: Village Fund, Development, TerritoryPemerintah sejauh ini telah merealisasikan anggaran dana desa setiap tahunnya. Oleh karena itu, setiap pemerintah desa wajib membuat perencanaan pembangunan yang dapat mendukung kesejahteraan masyarakat dengan mengutamakn perioritas atau kebutuhan masyarakat. Tujuan penelitian ini adalah untuk menganalisis kebijakan alokasi dana desa dalam perencanaa pembangunan wilayah desa. Jenis penelitian ini adalah deskriptif kualitatif.. Tehnik pengumpulan data dilaksanakan dengan observasi dan wawancara, kemudian dianalisis menggunakan tehnik analisis kualitatif. Pengolahn data dilakukan dengan mereduksi, mengkategorisasikan, dan menyimpulkan dan menyajikan data. Hasil penelitian ini menemukan bahwa selama ini kebijakan alokasi dana desa telah dilaksanakan dengan baik seperti pemenuhan kebutuhan dasar, pembangunan sarana dan prasarana, pengembangan potensi ekonomi lokal, dan pemanfaatan sumber daya alam dan lingkungan. Demikian halnya wajah perencanaan wilayah Desa Sei Rotan dengan menggunakan anggaran Dana Desa telah mampu mengungkit peningkatan kesejahteraan Desa. Namun permasalahannya belum sepenuhnya program yang direncanakan terpenuhi dikarenakan keterbatasan sumberdaya manusia dan  anggaran. Adapun pengembangan wilayah yang terealisasi dengan dana desa adalah pembangunan jalan, jembatan, drainase pada titik-titik rawan banjir. Pola pemanfaatan lahan kawasan Sei Rotan memperlihatkan perluasan lahan terbangun dalam wujud perumahan pengembang maupun perkampungan masyarakat.Kata kunci: Dana Desa, Pembangunan, Wilayah

scholarly journals STRATEGI KOMUNIKASI POLITIK PARTAI KEBANGKITAN BANGSA (PKB) KABUPATEN JEMBER MENJELANG PEMILUKADA JAWA TIMUR 2018

Al'Adalah ◽  
2021 ◽  
Vol 22 (1) ◽  
pp. 1-12
Author(s):  
Muhamad Farhan
Keyword(s):  
Political Parties ◽  
Political Communication ◽  
Communication Strategy ◽  
Research Use ◽  
The People ◽  
Democratic State ◽  
The Face ◽  
Mass Organization ◽  
The Government ◽  
The Village

is one of the countries that embraces the system of democratic government. In a democratic state the people have sovereignty, this is done to ascertain who deserves to be a leader. The Party is an organization that represents the people and means of public participation to participate. Electoral parties compete for leadership seats (power) by strategizing to win them. Elections (elections) is the process of electing people to fill positions within government. The positions are diverse, ranging from the President, People's Representatives at various levels of government, to the Village Head. Elections as a means to participate in the people persuasively (not forced) to the government, so as to realize the principles of democracy in the implementation. Election is a means for political parties to place their cadres in strategic positions in government either executive (President, Governor, Regent, Mayor, etc.) or legislative (Regency, Provincial and Central DPRD) to seize power, not to mention Partai Kebangkitan Bangsa (PKB) Jember district in the face of elections East Java area. various pilitical communication strategies are used to hook as many constituens for the achievment of goals. The formulation of the problem in this Thesis is: How is the communication strategy of the Partai Kebangkitan Bangsa (PKB) of Jember Regency ahead of the election of General Head of Region (Pemilukada) of East Java 2018. The purpose of this research is to describe the communication strategy used by the Partai Kebangkitan Bangsa (PKB) of Jember Regency ahead of the elections of Regional Head (Pemilukada) of East Java 2018 to get the constituents from Jember society which is quite diverse. This research use desciptive qualitative approach. With data collection method of observation and documentation. The research concludes that the Partai Kebangkitan Bangsa (PKB) of Jember Regency divides its political communication strategy according to age ie political communication among young people and political communication among parents. Political communication among youth is done through the program of open together, coffee with PKB Jember, and halal bihalal. Whereas political communication among parents is implemented through the program of maintaining and maintaining the intensity of communication with leaders of both structural figures such as senior officials of an institution or mass organization or culture such as public figure.

scholarly journals Model Pengelolan Dana Desa Berbasis SID untuk Mendorong Akuntabilitas

ARISTO ◽  
2020 ◽  
Vol 8 (1) ◽  
pp. 104
Author(s):  
Akhmad Habibullah ◽  
Dyah Mutiarin
Keyword(s):  
Secondary Data ◽  
Data Sources ◽  
Management Model ◽  
Fund Management ◽  
It Impacts ◽  
Secondary Data Sources ◽  
The Government ◽  
Village Government ◽  
The Village ◽  
Government Institution

This study aims to explain the model of village fund management based on the Village Information System (SID) in all villages in 15 sub-districts in the Wonosobo Regency, which amount to 236 villages. The study focused on the village fund management model by utilizing existing SID technology, namely the Desa Mitra Application. As well as to explain the extent to which this new model is developing and how it impacts the community. This study uses model qualitative methods, with the premier and secondary data sources, with data collection techniques using questionnaires, interviews, observation, and documentation. This study revealed that the SID-based village fund management model using the village partner application in Wonosobo District was very helpful and useful in managing village funds. Of the four stages of managing existing funds, the application of village partners plays a significant role in helping each process of managing existing funds. as in the stages of planning, corporate governance, implementation, and reporting and accountability. There are several important factors that influence the creation of the existing accountability model, namely the Government Institution in this case the Wonosobo District, the Village Government, and the existing HR. The results of this study show good results regarding the accountability of Village Funds in Wonosobo., vertical and horizontal accountability models are characteristic of the management of Village Funds in Wonosobo District by utilizing the developed SID.

scholarly journals PERAN PEMERINTAH DALAM MENANGGULANGI RESIKO BENCANA BANJIR DI KABUPATEN KOLAKA UTARA

2015 ◽  
Vol 5 (2) ◽  
Author(s):  
Vidia Reski Awalia ◽  
Mappamiring Mappamiring ◽  
Andi Nuraeni Aksa
Keyword(s):  
Local Governments ◽  
Material Damage ◽  
Role Taking ◽  
The People ◽  
Sense Of Security ◽  
The Face ◽  
The Government ◽  
Role Of The Government ◽  
The Village

Cope with disasters is an obligation for local governments as stakeholders in the Region. In anticipation of a disaster in order not to cause any material damage early anticipation of course required of local governments and communities in addition to the government setempat. Because community also has an important role taking part in the face of future disasters, so as to create a sense of security even though the area is categorized as prone to risk disaster. Based on this, researchers are encouraged to try to describe and explain the role of the government and society in tackling the risk of disaster in the village Tahibua. This research is a qualitative research. The results of this study indicate that the government's role in disaster relief in the Village Tahibua can be considered very good, because, based on the narrative of the people in the village Tahibua itself felt the programs that the government has carried out as well as the preparedness of intensified done well before they occur and when disaster.Menanggulangi bencana merupakan kewajiban bagi pemerintah daerah selaku stakeholders di Daerah. Dalam mengantisipasi setiap bencana agar tidak menimbulkan kerugian materiil tentunya dibutuhkan antisipasi sejak dini dari pemerintah daerah dan masyarakat setempat. Karena selain pemerintah masyarakat juga memiliki peranan penting ikut andil dalam menghadapi bencana yang akan terjadi, sehingga mampu tercipta rasa aman meski daerah tersebut termasuk kategori rawan resiko bencana. Berdasarkan hal tersebut, peneliti terdorong untuk mencoba menggambarkan dan menjelaskan tentang peran pemerintah dan masyarakat dalam menanggulangi resiko bencana di Desa Tahibua. Jenis penelitian ini adalah penelitian kualitatif. Hasil penelitian ini menunjukkan bahwa peran pemerintah dalam penanggulangan bencana di Desa Tahibua bisa dikategorikan sangat baik, karena berdasar dari penuturan masyarakat di Desa Tahibua itu sendiri yang merasakan program-program yang telah pemerintah laksanakan serta kesiapsiagaan yang sangat intensif dilakukan baik sebelum terjadi dan ketika terjadi bencana.

scholarly journals TRANSPARANSI PENGELOLAAN DANA DESA DI DESA MELILIAN KECAMATAN GELUMBANG KABUPATEN MUARA ENIM

2021 ◽  
Vol 3 (2) ◽  
pp. 79-90
Author(s):  
Umi Purwanti
Keyword(s):  
Qualitative Method ◽  
Fund Management ◽  
Management Mechanism ◽  
The Public ◽  
Village Community ◽  
The People ◽  
Access Information ◽  
The Government ◽  
Village Government ◽  
The Village

Transparency is one of the principles that can guarantee access or freedom for all people to obtain information about the administration and management carried out by the government. With the principle of transparency, it is hoped that the Melilian Village government, Gelumbang District, will manage the Village Fund transparently and involve the Village community. This study aims to describe the management of Village Funds and the mechanisms for managing Village Funds carried out by the Melilian Village Government, Gelumbang District, Muara Enim Regency. The method used in this research is descriptive qualitative method. Data collection techniques in this study include, observation, interviews and documentation. The results showed that the management of the Village Fund carried out by the Melilian Village government, Gelumbang District, was in accordance with the applicable laws and regulations and involved the community from the planning, implementation, administration, reporting and accountability stages to the delivery of development results. Based on the transparency indicator, it shows that there is availability of document accessibility as well as completeness, clarity and convenience for the public to access information as a whole with the installation of billboards and information boards at several points. This study concludes that Melilian Village, Gelumbang Subdistrict, has carried out the process of the Village Fund management mechanism in stages by involving several related elements including the people of Melilian Village, Gelumbang District.

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