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

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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ANALISIS FAKTOR YANG MEMPENGARUHI PENGELOLAAN KEUANGAN KAMPUNG DI KABUPATEN JAYAPURA

Jurnal Akuntansi, Audit, dan Aset ◽

10.52062/jurnal_aaa.v2i2.30 ◽

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.

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Management of Village Finance to Achieve Good Governance in Talagasari, Garut

JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial ◽

10.51486/jbo.v2i1.49 ◽

2020 ◽

Vol 2 (1) ◽

pp. 11-18

Author(s):

Riki Ismail Barokah

Keyword(s):

Financial Management ◽

Good Governance ◽

Descriptive Analysis ◽

Secondary Data ◽

Community Empowerment ◽

Regional Autonomy ◽

Lack Of Information ◽

Village Government ◽

Management Power ◽

The Village

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.

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PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN DESA WISATA DI DESA JAMBU KECAMATAN KAYEN KIDUL KABUPATEN KEDIRI

Publika ◽

10.26740/publika.v9n2.p109-120 ◽

2021 ◽

pp. 109-120

Author(s):

Novi Ekri Nurwahyuni ◽

Muhammad Farid Ma'ruf

Keyword(s):

Goat Milk ◽

Descriptive Study ◽

Community Empowerment ◽

Fund Allocation ◽

Village Community ◽

Tourist Village ◽

Village Communities ◽

Village Government ◽

The Village ◽

Collection Methods

Desa Wisata Jambu berdiri sejak tahun 2018 berlokasi di Kecamatan Kayen Kidul Kabupaten Kediri yang meraih penghargaan nominasi kategori desa wisata terbaik 2018 dan 2019 pada Penghargaan Anugerah Desa. Pada fase awal pembangunan desa wisata menggunakan modal anggaran yang berasal dari Alokasi Dana Desa (ADD) dengan tujuan untuk meningkatkan pemberdayaan masyarakat desa. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif, serta metode pengumpulan data dilakukan secara langsung turun ke lapangan dengan wawancara, observasi, dan dokumentasi. Focus penelitian ini adalah meneliti mengenai permasalahan yang diangkat yaitu sumber daya manusia yang kurang responsive terhadap pengelolaan desa wisata. Desa wisata jambu memiliki 17 spot wisata diantaranya yaitu Kebun Bibit Kediri, Wisata Edukasi Wiwit Padi, Permainan Outbond, Wisata Tubing Niagara, Wisata Edukasi Menangkap Lele, Agrowisata Petik Kelengkeng, Agrowisata Petik Alpukat, Agrowisata Buah Lokal, Wisata Edukasi Menanam Padi, Agrowisata Okulasi dan Tabulampat, Wisata Edukasi Angon Kerbau, Edukasi Pengolakah Yogurt, Edukasi Perah Kambing Ettawa, Edukasi Pengolahan Limbah Kayu “Ask Craft”, Wisata Sungai Sejuta Ikan, Edukasi Karawitan, Pasar Papringan. Pemerintah Desa Jambu gencar mengupayakan tumbuhnya pemberdayaan masyarakat dengan mengelola desa wisata. Tujuan pemberdayaan masyarakat melalui pengelolaan desa wisata Jambu yaitu untuk meningkatkan perekonomian masyarakat desa serta mewujudkan masyarakat desa yang mampu berdaya saing dan mandiri. Dalam proses pengelolaan desa wisata terdapat kendala atau hambatan yang terjadi yaitu tanggapan masyarakat yang tidak responsive terhadap konsep spot wisata yang sudah disepakati. Selain itu kurangnya akses sarana dan prasarana spot wisata juga menjadikan kondisi desa wisata yang tidak kondusif sehingga akan menurunkan daya tarik wisatawan. Kata kunci : Desa Wisata, Alokasi Dana Desa, Pemberdayaan Masyarakat Jambu Tourism Village was founded in 2018, located in Kayen Kidul District, Kediri Regency, which won the nomination award for the best tourism village category 2018 and 2019 at the Village Award. In the early phase of tourism village development using budget capital from the Village Fund Allocation (ADD) with the aim of increasing the empowerment of village communities. This research is a descriptive study using a qualitative approach, and data collection methods are carried out directly in the field with interviews, observation, and documentation. The focus of this research is to examine the problems raised, namely human resources who are not responsive to the management of tourist villages. Guava tourism village has 18 tourist spots including Kediri Seed Garden, Wiwit Paddy Educational Tour, Outbound Games, Niagara Tubing Tour, Catfish Catching Educational Tour, Longan Picking Agro, Avocado Picking Agro, Local Fruit Agro Tourism, Paddy Planting Educational Tour, Grafting Agro tourism and Tabulampat, Education Tour for Buffalo Angon, Education for Yogurt Processing, Education for Ettawa Goat Milk, Education for Making Rengginang, Education for Wood Waste Processing “Ask Craft”, One Million Fish River Tour, Education for Karawitan, Papringan Market. The Jambu Village Government is aggressively seeking the growth of community empowerment by managing a tourist village. The purpose of community empowerment through the management of the Jambu tourism village is to improve the economy of the village community and create a village community that is able to be competitive and independent. In the process of managing a tourism village, there are obstacles or obstacles that occur, namely the response of the community that is not responsive to the agreed tourist spot concept. In addition, the lack of access to tourist spot facilities and infrastructure also makes the condition of the tourist village not conducive so that it will reduce the attractiveness of tourists. Keywords: Tourism Village, Village Fund Allocation, Community Empowerment

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IMPLEMENTATION OF THE VOCATION SCHOOL OF LEGISLATION AGENCY IN DISCUSSION AND AGREEMENT VILLAGE REGULATION (Study of The Implementation of The Sriwulan Village BPD in Sayung District, Demak Regency)

Jurnal Pembaharuan Hukum ◽

10.26532/jph.v5i3.3758 ◽

2018 ◽

Vol 5 (3) ◽

pp. 411

Author(s):

Siti Rodhiyah Dwi Istinah ◽

Uyunun Nafisa

Keyword(s):

Human Resource Development ◽

Human Resource ◽

Sociological Approach ◽

Village Community ◽

Village Communities ◽

Village Government ◽

Priority Needs ◽

The Village ◽

The Voice

Reform and regional autonomy is actually a new hope for the goverment and village communities to build their villages according to the needs and aspirations of the community. The implementation of development in the village is intended to improve the standard of living and welfare of the village community itself through the establishment of policies, program activities that are in accordance with the essence of the problem and priority needs of the village community. The Village Consultative Division (BPD in Indonesian) is an institution of the realization pf democracy from the village community or an institution that represents the voice of the community and is a working partner of the village Government in administering The Goverment in the village head along with his device was overseen by the Village Consultative Division (BPD in Indonesian). The method of the approach used in this study is the Juridical Sociological approach, it uses the Juridical Sociological. The selection results obtained include : 1) Inbiting factors influenced by human resource factors both from the village Government itself as the highest office holder in the village, as well as from PD members who are tasked with assisting in the implementation of the legislative functions of approval and discussion of illage regulations. 2) Solutions and efforts, the village Goernment is expected to conduct training in human resource development such as improving the quality of education and developing capabilities in shapping regulations.

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IMPLEMENTATION OF THE VOCATION SCHOOL OF LEGISLATION AGENCY IN DISCUSSION AND AGREEMENT VILLAGE REGULATION (Study of The Implementation of The Sriwulan Village BPD in Sayung District, Demak Regency)

Jurnal Pembaharuan Hukum ◽

10.26532/jph.v6i1.4364 ◽

2019 ◽

Vol 6 (1) ◽

pp. 11

Author(s):

Siti Rodhiyah Dwi Istinah

Keyword(s):

Human Resource Development ◽

Human Resource ◽

Sociological Approach ◽

Village Community ◽

Village Communities ◽

Village Government ◽

Priority Needs ◽

The Village ◽

The Voice

Reform and regional autonomy is actually a new hope for the goverment and village communities to build their villages according to the needs and aspirations of the community. The implementation of development in the village is intended to improve the standard of living and welfare of the village community itself through the establishment of policies, program activities that are in accordance with the essence of the problem and priority needs of the village community. The Village Consultative Division (BPD in Indonesian) is an institution of the realization pf democracy from the village community or an institution that represents the voice of the community and is a working partner of the village Government in administering The Goverment in the village head along with his device was overseen by the Village Consultative Division (BPD in Indonesian). The method of the approach used in this study is the Juridical Sociological approach, it uses the Juridical Sociological. The selection results obtained include : 1) Inbiting factors influenced by human resource factors both from the village Government itself as the highest office holder in the village, as well as from PD members who are tasked with assisting in the implementation of the legislative functions of approval and discussion of illage regulations. 2) Solutions and efforts, the village Goernment is expected to conduct training in human resource development such as improving the quality of education and developing capabilities in shapping regulations.

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Pick-Up Savings System to Improve the Financial Management Capabilities of Village Communities: Analysis of The Role of Village-Owned Enterprises

International Journal of Environmental, Sustainability, and Social Science ◽

10.38142/ijesss.v2i3.112 ◽

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.

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

Journal of Accounting Auditing and Business ◽

10.24198/jaab.v1i2.18346 ◽

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.

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Management of Village Finance to Achieve Good Governance in Talagasari, Garut

JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial ◽

10.51486/jbo.v2i1.35 ◽

2020 ◽

Vol 2 (1) ◽

pp. 11-18

Author(s):

Riki Ismail Barokah

Keyword(s):

Financial Management ◽

Good Governance ◽

Descriptive Analysis ◽

Secondary Data ◽

Community Empowerment ◽

Literature Study ◽

Lack Of Information ◽

Village Government ◽

Management Power ◽

The Village

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.

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EFEKTIVITAS IMPLEMENTASI PROGRAM GERAKAN DESA MEMBANGUN (GDM) DALAM RANGKA PEMBERDAYAAN MASYARAKAT DI KABUPATEN BUNGO, JAMBI

Transparansi Jurnal Ilmiah Ilmu Administrasi ◽

10.31334/transparansi.v3i1.864 ◽

2020 ◽

Vol 3 (1) ◽

pp. 45-54

Author(s):

Fajar Ifan Dolly

Keyword(s):

Descriptive Analysis ◽

Analysis Data ◽

Community Empowerment ◽

Local Economy ◽

Infrastructure Development ◽

Validity Testing ◽

Village Community ◽

Village Communities ◽

Village Government ◽

The Village

The GDM program is a concrete step by the Bungo Regency government in order to improve welfare, provide opportunities for the development of the local economy of the village. As well as increasing the capacity of the community through a variety of village-level organizational affiliations and providing an opportunity for the village government to explore the potential that exists in the village so that it can further be developed into a village economic strength. This study aims to determine how the implementation and effectiveness of the GDM program in the context of community empowerment in Bungo District. This research uses a qualitative method approach with descriptive analysis. Data analysis techniques using the model of Miles and Huberman. Furthermore, this study uses data validity testing using the Triangulation Method, namely by comparing information or data in different ways so as to obtain the correctness of information. The results showed that the implementation of village community empowerment in Bungo District did not go well so it did not create opportunities for the community to be more empowered and protect the weak groups. The implementation of empowerment was also not carried out as stated in the regent's regulations regarding the GDM program. This is because the village government tends to focus more on rural infrastructure development and not focus on empowerment activities. The flow of submission and implementation of village community empowerment activities through groups also did not include and involve the youth organization as a forum for discussion of various group needs that existed in village communities.

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