scholarly journals Determinan Akuntabilitas Pemerintahan Desa di Kabupaten Lombok Barat

2021 ◽  
Vol 31 (5) ◽  
pp. 1141
Author(s):  
Aziz Irwandi ◽  
Dwi Putra Buana Sakti ◽  
Endar Pituringsih

This study aims to analyze the determinants of village government accountability in West Lombok Regency. The number of respondents used in the study was 60 people who served as the Village Head, Village Secretary, Village Treasurer, Village Consultative Body and Section Head in the Village office. Data collection was carried out by means of a questionnaire. The data analysis technique used multiple regression analysis. The results showed that Human Resource Competence and Accounting Reporting System had a negative effect on the Accountability of Village Government Performance. Meanwhile, Accounting Control and Organizational Culture have a positive effect on the Accountability of Village Government Performance. Keywords: HR Competencies; Accounting Controls; Accounting Reporting System; Organizational Culture; Accountability Of Local Government Performance.

2021 ◽  
Vol 11 (2) ◽  
pp. 152-160
Author(s):  
Belinda Sam ◽  
Darwin Abd Radjak ◽  
M Chairul Basrun Umanailo ◽  
Andries Lionardo ◽  
Bagus Irawan

The purpose of this study is to establish a relationship between the village head and the village consultative body in Ubung, Buru Regency. The research problem is focused on the collaboration between the village head and the village consultative body in containing the spread of Covid-19 in Ubung. The study employed a qualitative approach, with a total of twenty informants chosen at random. This study was conducted in the village of Ubung, with informants including village officials, members of the Village Consultative Body, representatives of community leaders, traditional leaders, and religious leaders, as well as community representatives considered to possess competencies relevant to the research objectives. This study collects data about the partnership relationship through observation and in-depth interviews. The analysis technique used is qualitative data analysis under Miles, Huberman, and Spradley's concepts. This study concludes that the village is extremely responsive in planning and implementing the management of Covid-19, making it easier for the community to be involved. The village side also adjusts to the existing conditions to carry out the control of Covid-19, specifically by conducting analysis and identification to decipher the program of activities that will be planned in collaboration with the Village Consultative Body. In the division of Village Consultative Body tasks, the village government prioritizes development sector implementation and public awareness, while the village government focuses more on-field segmentation planning.


2020 ◽  
Vol 9 (3) ◽  
pp. 154-164
Author(s):  
Elisabet Rina Anggraini ◽  
Jaka Darmawan

TThis study aims to determine the effect of Clarity of Budget Objectives, Reporting Systems, Performance Audit, and Accounting Control on the Accountability of Village Fund Management in tiyuh located in Tulang Bawang Tengah, Tumijajar, Tulang Bawang Udik district. The population in this study was a village officials involved in the management of village funds located in tiyuh-tiyuh, Tulang Bawang Tengah District, Tumijajar, Tulang Bawang Udik. The number of village officials in the village is 105 people. And the number of samples that can represent the population to be studied is as many as 74 sample respondents who will be studied. The method of determining the sample is using a simple random sampling method. The data collection method used was a questionnaire. And the data analysis technique used is Multiple Linear Regression Analysis. Based on the results of this study, it shows that the clarity of budget targets, the reporting system affects the accountability of village fund management in the Kecamatan Tulang Bawang Tengah, Tumijajar, Tulang Bawang Udik. Meanwhile, performance audits and accounting controls do not affect the accountability of village fund management in Tulang Bawang Tengah, Tumijajar, Tulang Bawang Udik sub-districts. This shows that the better the clarity of budget targets and the reporting system, the better the accountability of village fund management in Tulang Bawang Barat Regency.


2021 ◽  
Vol 31 (10) ◽  
pp. 2481
Author(s):  
Ayu Ariani ◽  
Gayatri Gayatri

The high demand for accountability in the management of village funds which must be the top priority of the village government is a phenomenon that usually occurs within the scope of village government. Village government does not only demand capability and professionalism but for now emphasizes the realization of a government that is free from corruption, collusion and nepotism (KKN). The purpose of this study was to determine the effect of good governance, human resource competence, and organizational culture on the performance of village fund management in Mengwi District. This study used 75 samples. In collecting data, researchers used a questionnaire method that was distributed directly to respondents. The data analysis technique used is Multiple Linear Regression Analysis. The results showed that Good governance, Human Resource Competence, and Organizational Culture had a significant positive effect on the Performance of Village Fund Management in Mengwi District. Keywords: Good Governance; Competency; Culture; Performance.


2021 ◽  
Vol 11 (2) ◽  
pp. 144-151
Author(s):  
Muhammad Mukaddar ◽  
M Chairul Basrun Umanailo ◽  
Darwin Abd Radjak ◽  
Andries Lionardo ◽  
Nanik Handayani

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.


2021 ◽  
Vol 31 (6) ◽  
pp. 1549
Author(s):  
Nius Gwijangge ◽  
I Ketut Jati ◽  
I Gusti Ayu Made Asri Dwija Putri ◽  
Ni Gusti Putu Wirawati

This study aims to assess the accountability and transparency of the village government towards the management of the Village Fund in Sembiran village, Tejakula sub-district, Buleleng district. The sample used was 127 consisting of the village chief secretary of the village treasurer, the Village Consultative Body (BPD) as representatives of the community as well as section heads, with a probability sampling technique with the prorporotionate stratifid ramandom screening method. Data collection was carried out through distributing questionnaires. The analysis technique used in this study is a linear analysis of begada. The results showed that the management of village funds in the village was good enough to apply the principles and rules regarding the accountability of the transparency principle, and participation in village fund management was carried out both from the side of the village government and from the community side so that the accountability of the management of village funds would increase. Keywords:  Accountability; Transparency; Participation; Village Fund Management.


2021 ◽  
Author(s):  
Yulius Luturmas

ABSTRACTThe Village Government apparatus of Analutur, Southwest Maluku Regency is not excellent, and one of the influencing factors is that the Village Apparatus Recruitment is not carried out properly. By using associative research methods that link recruitment and performance. Data were collected by conducting structured interviews, observations, literature study, and distributing a list of questions to 50 respondents. then analyzed quantitatively (Product Moment Correlation Statistical Analysis). The results show that the correlation between apparatus recruitment and government performance in Analutur Village, Southwest Maluku Regency is 0.857. Based on the coefficient of determination, it is proven that recruitment contributes to performance by 62.2% and the remaining 37.8% is determined by other variables which are constant. Furthermore, a significant test was carried out using t-count at a confidence level of 0.05%. And the result is t-count of 8.888> t-table 1.68, which means that the hypothesis is accepted. Keywords: Apparatus Recruitment, Performance and Village Improvement


2020 ◽  
Vol 4 (2) ◽  
pp. 190-197
Author(s):  
Laode Muhammad Karim ◽  
Deddy Mursanto

The purpose of this research is to know the effectiveness of legal role of the Village consultative Agency (BPD) in the development of the village according to UU.No. 6 year 2014 about village (Kahianga Village study) and to find out the factors that inhibit the role of the Village consultative Agency (BPD) in development in the village Kahianga East Tomia District. The data collection techniques used more on observation, a dandokumentation interview. The conclusion of this research is the effectiveness of legal role of the village consultative body (bpd) Kahianga in the case that legislation does not go as it should, proved in the absence of the rules that are issued, in the meantime in the case of the function budgeting bpd goes well, proved by always involved in the budget discussion meetings that are done with the principle of transparency and supervision function bpd also goes well seen with the active bpd in surveillance of the village's income and expenditure budget and factors that become constraints BPD Kahianga in the development of the village namely the community participation Kahianga Village to the development program is still relatively low, the level of education is relatively low is a BPD inhibitors communicate well and able to analyze the aspirations or what the next community is in coordinate with the village government and the pattern of parallel relations between the BPD and the village head in the village government , it turns out that in the implementation is colored by the practices of working relationships that are less harmonious and leads to the occurrence of conflicts and shows the tendency to dominate the village chief of the BPD.


2021 ◽  
Vol 25 (1) ◽  
pp. 33-44
Author(s):  
Herlina Rahmawati Dewi ◽  
Mahmudi Mahmudi ◽  
Rafiq Maulana

This research aims to analyze the influence of information asymmetry, religiosity, organizational culture, and regulatory enforcement toward fraud tendency of village government officials. This study employed a survey approach as the method to obtain data. Regression analysis was used to test the proposed hypotheses. From seventy-one respondents working as village government administrators in thirty-five villages in Magetan Regency, East Java Province, this study has found that information asymmetry, religiosity, organizational culture, and regulatory enforcement significantly affect the village government officials’ tendency to commit fraud.


2019 ◽  
Vol 7 (2) ◽  
pp. 364
Author(s):  
Alinda Thalia ◽  
Saptono Nugroho

Sayan Village is one of the villages in Ubud that has a lot of potential to be used as a tourism village. The first three great potentials are natural tourism, potential opportunities for water tubing tourism, and also the potential of Puri Sayan as a heritage tourism object in Sayan Village, which is being planned by the village government and local communities. In addition to the three great potentials, Sayan Village also has the potential for water tourism with beji spring sources which are a source of water that is purified by the local community and is usually used for melukat. In this case, the researcher focused more on discussing the development of biology natural tourism which is currently used as the center of tourism village activities in Sayan Village. This study uses collection techniques in the form of observation, interviews, and documentation. The data analysis technique used is descriptive qualitative analysis and SWOT analysis. The technique of determining informants used purposive sampling technique. The results of this study contain the existing conditions of Desa Sayan based on tourism product components, namely attractions, amenities, accessibility, and ancilliary. And the strategy for developing SWOT-based Sayan Tourism Village. So that the strategies obtained produce the best ways to realize one of the missions of Desa Sayan as a sustainable tourism village. Keyword: Identification of Existing Conditions, SWOT Analysis, Natural Tourism, Sayan Tourism Village.


Author(s):  
Neri Fajarwati

The existence of the village government lately has not been able to function properly. One factor is that the capacity of the village apparatus is inadequate and the skills possessed are still very limited. Minimal education and training to improve the ability of village officials is the root of the problem. This study uses descriptive qualitative methods and the approach used in this study is a qualitative approach. The purpose of writing this article is to find out the things, efforts and constraints of developing the capacity of the current village apparatus. The problem of limited budget is an obstacle in improving the quality of village officials. The lack of a budget has had an effect on programs and activities in the context of developing the capacity of village apparatus that cannot be realized. The steps that can be used are, capacity building through training for orderly village administration, manuscripts and management of official letters, village government accountability reports, Compilation of Village Expenditure Budget, Village Fund Allocation Management and Village Wealth Management and Management of Village Owned Enterprises. The need for cooperation and attention between the Central Government and the Regional Government to conduct training on an ongoing basis, especially in the village of Cibodas    


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