Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa

This study aims to identify, analyze, and describe the accountability of village governments in the management of village fund allocation in 2018 budget year which includes the planning, implementation and accountability phases in Tumbu Village, Karangasem, so that it can be used by the government so that government organizations can run well, and efficiently. In this study, qualitative approach with descriptive analysis method was used. The results of the research indicate that administratively the Tumbu Village Government has been transparent and accountable in every stage of planning, implementation, and accountability of village fund allocation. However, the village government still finds it difficult to prepare the Budget Realization Report for the Implementation of the Budget Year 2018, so that the sub-district government needs to provide assistance and guidance Keywords: accountability, village government, management, village fund allocation, planning, implementation.

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KAJIAN KRITIS TERHADAP PELAPORAN DANA DESA

AJAR ◽

10.35129/ajar.v4i02.204 ◽

2021 ◽

Vol 4 (02) ◽

pp. 143-157

Author(s):

Alfonsus Jantong ◽

Yakobus Kaditti Bangun

Keyword(s):

Human Resources ◽

Descriptive Analysis ◽

Accounting Standards ◽

Secondary Data ◽

Qualitative Approach ◽

Community Supervision ◽

Analysis Method ◽

Government Accounting ◽

Village Government ◽

The Village

This study aims to criticize village fund reporting by using qualitative approach. The data used in this study is secondary data in the form of literature related to village fund as well as related research journals. Descriptive analysis method as an analyst tool. The results of the analysis showed that the reporting of village funds in accordance with the regulation of the minister of home affairs number 113 of 2014 concerning the reporting of village funds but not in accordance with the prevailing government accounting standards, other findings indicate a late reporting process, the existence of interfensions in the use and reporting of village funds, obstacles to infrastructure and human resources are lacking. The existence of village funds is very beneficial for the village government in development. Reporting must be consistent with higher regulations, the need for specific reporting for village funds, as well as increased community supervision and participation roles.

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Analisis Penerapan Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Desa (Studi Kasus Pada Desa Limau Manis Kecamatan Tanjung Morawa)

Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi ◽

10.47663/abep.v6i2.64 ◽

2020 ◽

Vol 6 (2) ◽

pp. 102-110

Author(s):

Yuni Shara ◽

Debbi chyntia Ovami

Keyword(s):

Descriptive Analysis ◽

Primary Data ◽

Analysis Method ◽

Literature Study ◽

Fund Allocation ◽

Qualitative Descriptive ◽

The Subject ◽

Village Government ◽

The Village ◽

Collection Methods

This study aims to analyze the application of the Village Fund Allocation (ADD) in an effort to increase development in the Limau Manis Village, Tanjung Morawa District, Deli Serdang Regency. Data collection methods used in this research are literature study and field study. Furthermore, the results of the study were analyzed through a qualitative descriptive analysis method in which to obtain a picture in understanding and explaining the application of village fund allocations in an effort to increase development in Desa Limau Manis. The data used in this study are primary data with the subject of research is the Limau Manis Village Office of Tanjung Morawa District. The results showed that the application of the Village Fund Allocation (ADD) in an effort to increase development in Limau Manis Village, Tanjung Morawa Sub-District, Deli Serdang District had been running but the allocation was not right on target, this can be seen from the realization of the allocation of village funds that were used for social purposes had less value the remainder is for village government income and other benefits.

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Analysis of Management of Village Fund Allocation (ADD) in Pohuwato Regency

Jurnal Ad ministrare ◽

10.26858/ja.v6i1.9435 ◽

2019 ◽

Vol 6 (1) ◽

pp. 25

Author(s):

Iskandar Ibrahim

Keyword(s):

Qualitative Approach ◽

Community Leaders ◽

Management Process ◽

Regional Government ◽

Timely Manner ◽

Fund Allocation ◽

Reporting Process ◽

The Government ◽

Village Government ◽

The Village

The purpose of the study was to find out and explain the process of managing the Village Fund Allocation (ADD) in South Marisa Village, Marisa District, Pohuwato Regency and what factors influenced the management of Village Fund Allocation (ADD) in Marisa Selatan Village, Marisa District, Pohuwato District. The method in this study is descriptive with a qualitative approach. Descriptive form is a form of research that focuses on the actual problems or phenomena at the time of the research and describes the facts about the problem being investigated as followed by accurate interruptions. The informants in this study were, the village head of South Sumatra, the village secretary, the village treasurer, the head of the BPD, the head of the hamlet and the community leaders of South Sumatra. The results of the study show that the ADD Management Process includes Planning, Implementation, Administration, Reporting and Accountability. ADD management carried out by the Government of South Marisa Village, Marisa Subdistrict, Pohuwato Regency has followed the rules of technical guidelines that have been regulated in the legislation. but the process is still not optimal. This can be seen from the reporting process and the liability that has been delayed. For the Realization Reporting Process, the use of ADD is not yet in accordance with the predetermined schedule, causing delays in disbursing the Fund for the next stage. Likewise with the Pertanganggung answer for the use of ADD so that the community cannot evaluate the work of the village government and accountability to the regional government that is not implemented in a timely manner.

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ANALISIS PROSES PENATAUSAHAAN BELANJA PADA PEMERINTAH DESA ONGKAW TIGA KECAMATAN SINONSAYANG MINAHASA SELATAN BERDASARKAN PERMENDAGRI NOMOR 113 TAHUN 2014

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.15.3.30203.2020 ◽

2020 ◽

Vol 15 (3) ◽

pp. 465

Author(s):

Ridhwan Muhammad Isma’il Pakaja ◽

Jantje J. Tinangon ◽

Dhullo Afandi

Keyword(s):

Financial Management ◽

Qualitative Data ◽

Capital Expenditure ◽

Descriptive Analysis ◽

Primary Data ◽

Analysis Method ◽

Goods And Services ◽

The Government ◽

Village Government ◽

The Village

Good village financial management is an important aspect in the success of village development and community welfare. Moreover, each year the funds allocated to each village have increased. Good village financial management is management that is in accordance with guidelines set by the government, which is contained in Permendagri Number 113 of 2014 concerning Village Financial Management. The purpose of this study is to analyze the adequacy of village financial management, especially in the process of expenditure administration organized by the Ongkaw Tiga Village Government. In this study, the type of data used is qualitative data, while for data sources using primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that in the preparation of the RAB, filing employee expenditure, filing SPP on goods and services spending, filing SPP capital expenditure almost everything done by the Ongkaw Tiga village government can be said to be not complied with. After the evaluation, the factors that influence the non-compliance of the village government in carrying out the procedures for submitting village expenditures are the lack of knowledge and understanding of the village apparatus from the Village Head to the Implementing Officer on the rules imposed so that there are many errors in the preparation or preparation of these documents.

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EVALUASI PENYUSUNAN ANGGARAN PADA PEMERINTAH DESA KAUNERAN KECAMATAN SONDER KABUPATEN MINAHASA

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.03.19998.2018 ◽

2018 ◽

Vol 13 (04) ◽

Author(s):

Tirsa Alicia Menajang ◽

David P. E. Saerang ◽

Treesje Runtu

Keyword(s):

Data Analysis ◽

Descriptive Analysis ◽

Qualitative Approach ◽

Development Activity ◽

Government Regulations ◽

Activity Program ◽

Village Communities ◽

The Government ◽

Village Government ◽

The Village

Budget is an important part in achieving the objectives and planning activities that will be implemented in the government. The existence of budgeting on a village can be a guideline for the village government in the planning of the development activity program for the year. Budget drafting in the Kauneran village Sonder district of Minahasa regency discussed with the government, community and related parties, so that the formation of activities program aims for development and welfare of village communities. In the process of budget drafting, evaluation is needed as accountability of the village finances so that the budget becomes very important. This study aims to evaluate the process of budget preparation at the government of Kauneran village Sonder district of Minahasa regency. The data analysis used is descriptive analysis with qualitative approach. The results of the research shows that process of preparing the budget of Kauneran Village Government Minahasa regency is accordance with government regulations in force.Keywords: Budget drafting, Evaluation

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Analysis Of Village Fund Management On Regional Development

JEJAK ◽

10.15294/jejak.v12i2.21660 ◽

2019 ◽

Vol 12 (2) ◽

pp. 498-519

Author(s):

Elia Kalontong ◽

Aprilia Anggraeni ◽

Harin Tiawon

Keyword(s):

Regional Development ◽

Quantitative Research ◽

Regional Government ◽

Relationship Problems ◽

Qualitative And Quantitative ◽

Fund Allocation ◽

Lack Of Control ◽

District Government ◽

Village Government ◽

The Village

The obstacles faced by the Regional Government both the Village Government and the District Government are the lack of control over the management of funds originating from Village Fund Allocation. So, the purpose of this study is to analyze themanagement funds and the use of village funds on regional development in Katingan Kuala District, Katingan Regency. The type of research used was qualitative and quantitative research and used casual research methods with characteristics of causal relationship problems. The results of the research showed The results of statistical analysis proved that village fund had no effect on regional development in Katingan. In other words the increase or decrease in village fund would not have an impact on the ups and downs in the progress of regional development. However, the descriptive percentage result indicated that there was an influence of village fund on regional development in Katingan.

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DEVELOPMENT OF E-DESA POLICY MODEL IN BANDUNG REGENCY (EDUCATION QUALIFICATION TECHNOLOGY OF PERANGKAT DESA)

EDUTECH ◽

10.17509/edutech.v14i2.1376 ◽

2015 ◽

Vol 14 (2) ◽

pp. 167

Author(s):

Melly Maulin Purnawingwulan, dkk

Keyword(s):

Cloud Computing ◽

Computing Technology ◽

Regional Autonomy ◽

Policy Model ◽

Library Studies ◽

Data Validity ◽

District Government ◽

The Government ◽

Village Government ◽

The Village

Abstract. Electronic Desa (e-Desa) is a system that based on cloud computing technology, then the government shouldn't bothered by infrastructure suplly such as server, aplication, and system tendance. The hope with the introduction of this e- Desa system are village government is able to self-financed in the information management and administrative conducted. The aims of developing e-Desa are specificly for getting a management information model and administrative conducted by village government to increase service in apropriate with vission and mission Bandung Regency in regional autonomy spirit. This research has for giving basic contribution in government science esspecially to new concept about e-Government. This research used description method with qualitative approach then the determination technique of informants using purposive (taking informants based on the aims). Collecting data technique that used in this research is library studies and range studies long data validity in this research using triangulation. Result of the research showed that development of e-Desa policy model can be successful if it's supported by adequate technology educational qualifications of the village government. In fact, there was still lacking in the village government of bandung district government environment.Keywords: Policy, e-Desa, e-Government.Abstrak. Electronic Desa (e-Desa) merupakan sistem yang dapat didasarkan pada teknologi cloud computing. Dengan e-Desa maka pemerintah desa tidak perlu direpotkan dengan penyediaan infrastruktur sistem seperti server, aplikasi dan perawatan sistem. Harapan dengan adanya sistem e-Desa ini adalah pemerintah desa dapat mandiri dalam pengelolaan informasi dan administrasi yang dilakukan. Pembangunan e-Desa ini ditujukan khusus untuk mendapatkan model pengelolaan informasi dan administrasi yang dilakukan pemerintahan desa guna meningkatkan pelayanan sesuai dengan visi dan misi Kabupaten Bandung dalam semangat otonomi daerah. Penelitian ini memiliki tujuan untuk memberikan kontribusi mendasar pada Ilmu Pemerintahan khususnya tentang konsep baru tentang e-Government. Penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif dengan teknik penentuan informan yang digunakan purposive (pengambilan informan berdasarkan tujuan). Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi pustaka dan studi lapangan serta validitas data dalam penelitian ini menggunakan triangulasi. Hasil penelitian menunjukkan bahwa pengembangan model kebijakan pembangunan e-Desa dapat berhasil bilamana ditunjang oleh kualifikasi pendidikan teknologi perangkat desa yang memadai. Kenyatannya, hal ini masih kurang di kalangan perangkat desa di lingkungan Pemerintah Kabupaten Bandung.Kata Kunci : Kebijakan, E-desa, E goverment

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INOVASI PENINGKATAN KAPASITAS BENDAHARA DESA DALAM PENGELOLAAN KEUANGAN DESA

Jurnal TAMBORA ◽

10.36761/jt.v4i2a.776 ◽

2020 ◽

Vol 4 (2A) ◽

pp. 63-76

Author(s):

Muhammad Saleh

Keyword(s):

Qualitative Research ◽

Financial Management ◽

Research Method ◽

Descriptive Analysis ◽

Secondary Data ◽

Fund Management ◽

Target Time ◽

Planning Implementation ◽

Village Government ◽

The Village

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.

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IMPLEMENTASI KEBIJAKAN ALOKASI DANA DESA DAN DANA DESA TERHADAP PEMBANGUNAN DI DESA TATELU RONDOR KECAMATAN DIMEMBE KABUPATEN MINAHASA UTARA

Jurnal Ilmu Pemerintahan Suara Khatulistiwa ◽

10.33701/jipsk.v3i2.977 ◽

2018 ◽

Vol 3 (2) ◽

pp. 96-116

Author(s):

Stenly Pangerapan

Keyword(s):

Physical Development ◽

Regional Government ◽

Fund Allocation ◽

Government Institutions ◽

The Third ◽

District Government ◽

Village Government ◽

Correct Understanding ◽

The Village ◽

Supervisory Mentoring

Allocation of Village Funds including Village Funds in its implementation is carried out by several regional government institutions, namely the first local government itself as the regulator or policy maker of use and utilization, secondly the sub-district government and related technical agencies that play a supervisory, mentoring and facilitator role and the third and final is the village government itself as the recipient, user and user of the fund. the implementation of village fund allocation policies in development in the village of Tatelu Rondor, Dimembe Subdistrict, North Minahasa Regency through physical development in the village did not work well, this condition was based on facts namely lack of proper and correct understanding of village government, unavailability of resources adequate in supporting the smooth implementation of village fund allocation policies, lack of communication in supporting implementation activities, lack of support from some village officials and the community, and bureaucratic structures often hampered.

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Village (Gampong) Owned Enterprises with Local Wisdom Between Opportunities and Threats in The Area Of COVID-19 Pandemic (Research at The Government Environment of Lhokseumawe City)

Jurnal Manajemen Pelayanan Publik ◽

10.24198/jmpp.v4i2.31650 ◽

2021 ◽

Vol 4 (2) ◽

pp. 212

Author(s):

Muhammad Muhammad ◽

Hadi Iskandar ◽

Rasyidin Rasyidin ◽

Juni Ahyar ◽

Rudi Kurniawan

Keyword(s):

Rural Communities ◽

Swot Analysis ◽

Central Government ◽

Community Empowerment ◽

Qualitative Approach ◽

Government Administration ◽

The Government ◽

Village Government ◽

The Village

Before the emergence of Covid-19 which developed throughout the world, the Indonesian Central Government had issued Law Number 6 of 2014 concerning Villages, which is a policy that regulates the level of Village administration. However, in this law there is no allocation of development funds and village empowerment which is the basis of the community at the level of village government administration (Gampong). Funds sourced from APBN, APBD Province or Regency, hope to support the progress of the village to become an independent village capable of organizing and managing. The allocation of village funds in the form of a Village Revenue and Expenditure Budget (APBG) is directed to finance government activities, development and community empowerment. For this reason, the Government has issued a special policy to handle Covid-19 by allocating Village Funds to address problems arising from the Covid-19 pandemic. Especially for the economic sector through the formation of Village-Owned Enterprises (BUMG) which is a business driver to improve the quality of life and realize the welfare of rural communities. With a descriptive qualitative approach using three methods, namely observation, interviews and documentation analysis. This study aims to determine business potential with local wisdom through a SWOT analysis with a focus on Village-Owned Enterprises. Based on the SWOT analysis, in the end, Village-Owned Enterprises will facilitate activities in realizing plans in accordance with local wisdom for the welfare of the community, especially in the era of the Covid-19 pandemic.

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