scholarly journals PERTANGGUNGJAWABAN KEPALA DESA KARANG TUNGGAL KECAMATAN TENGGARONG SEBERANG KABUPATEN KUTAI KARTANEGARA DALAM HAL PENGELOLAAN KEUANGAN DAN ASET DESA (DITINJAU DARI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 6 TAHUN 2014 TENTANG DESA)

2018 ◽  
Vol 10 (2) ◽  
pp. 86
Author(s):  
Andreas Susanto Marbun ◽  
Dinny Wirawan Pratiwie
Keyword(s):  
Local Government ◽  
Asset Management ◽  
Financial Management ◽  
Central Government ◽  
Regional Autonomy ◽  
Self Reliance ◽  
Starting Point ◽  
The Face ◽  
The Republic ◽  
The Village

The Unitary Republic of Indonesia's Republic of Indonesia in organizing the system of government embraces the principle of Decentralization by providing opportunities and freedom to the regions to organize Regional Autonomy. Indonesia is a regional entity consisting of central government and local government, as regulated in the provisions of Article 18 paragraph (1) of the 1945 Constitution which states that the Unitary State of the Republic of Indonesia is divided into provinces and provinces are divided into districts and city, where each province, district, and city have local government, which is regulated by law. The district / municipality government comprises the subdistrict area, and each sub-district has village / village in it, the village's new face becomes the hope of accompanying the establishment of Law No. 6 of 2014 on the Village which becomes the starting point of the village's hope to be able to determine the position, role and authority over himself so that the village can be politically and politically swayed as the foundation of village democracy, as well as economically and culturally dignified as the face of village self-reliance and rural development. Article 26 has given the village chief the opportunity to manage the finances and assets owned by the village. The stages of the village financial management have been regulated by the Minister of Home Affairs Regulation No. 113 of 2014 on Village Financial Management, and the Regulation of the Minister of Home Affairs of the Republic of Indonesia No. 1 of 2016 on Village Asset Management regulates the procedures for managing village assets. The management of village finances and assets can’t be separated from the ability of the Village Head and other village apparatus. The responsibility of the Village Head in managing village finances and assets properly, transparently and in accordance with applicable laws and regulations is necessary to promote the development and economy of the village, including Karang Tunggal village as one of government under Kutai Kartanegara.

PERTANGGUNGJAWABAN KEPALA DESA KARANG TUNGGAL KECAMATAN TENGGARONG SEBERANG KABUPATEN KUTAI KARTANEGARA DALAM HAL PENGELOLAAN KEUANGAN DAN ASET DESA (DITINJAU DARI UNDANG-UNDANG REPUBLIK INDONESIA NOMOR 6 TAHUN 2014 TENTANG DESA)

2020 ◽  
Vol 10 (2) ◽  
pp. 86
Author(s):  
Andreas Susanto Marbun ◽  
Dinny Wirawan Pratiwie
Keyword(s):  
Local Government ◽  
Asset Management ◽  
Financial Management ◽  
Central Government ◽  
Regional Autonomy ◽  
Self Reliance ◽  
Starting Point ◽  
The Face ◽  
The Republic ◽  
The Village

The Unitary Republic of Indonesia's Republic of Indonesia in organizing the system of government embraces the principle of Decentralization by providing opportunities and freedom to the regions to organize Regional Autonomy. Indonesia is a regional entity consisting of central government and local government, as regulated in the provisions of Article 18 paragraph (1) of the 1945 Constitution which states that the Unitary State of the Republic of Indonesia is divided into provinces and provinces are divided into districts and city, where each province, district, and city have local government, which is regulated by law. The district / municipality government comprises the subdistrict area, and each sub-district has village / village in it, the village's new face becomes the hope of accompanying the establishment of Law No. 6 of 2014 on the Village which becomes the starting point of the village's hope to be able to determine the position, role and authority over himself so that the village can be politically and politically swayed as the foundation of village democracy, as well as economically and culturally dignified as the face of village self-reliance and rural development. Article 26 has given the village chief the opportunity to manage the finances and assets owned by the village. The stages of the village financial management have been regulated by the Minister of Home Affairs Regulation No. 113 of 2014 on Village Financial Management, and the Regulation of the Minister of Home Affairs of the Republic of Indonesia No. 1 of 2016 on Village Asset Management regulates the procedures for managing village assets. The management of village finances and assets can’t be separated from the ability of the Village Head and other village apparatus. The responsibility of the Village Head in managing village finances and assets properly, transparently and in accordance with applicable laws and regulations is necessary to promote the development and economy of the village, including Karang Tunggal village as one of government under Kutai Kartanegara.  

scholarly journals PERBAIKAN PELAPORAN KEUANGAN DESA MELALUI INOVASI SISTEM E-VILLAGE BUDGETING DI KABUPATEN BANYUWANGI

BISMA ◽  
2018 ◽  
Vol 12 (2) ◽  
pp. 223
Author(s):  
Dewi Ayu Puspita
Keyword(s):  
Financial Reporting ◽  
Asset Management ◽  
Financial Management ◽  
Central Government ◽  
Secondary Data ◽  
Sampling Technique ◽  
Literature Study ◽  
Financial Application ◽  
Village Government ◽  
The Village

Act No. 6 of 2014 allows village government to be more independent in managing its government system and resources, including its financial and asset management. Village fund allocation sourced from the local government budget of Banyuwangi Regency was increased from Rp 83 billion in 2016 to Rp 148.6 billion in 2017. Village fund from the central government was also increased to Rp 172 billion in 2017. To maintain local budget management, Banyuwangi Government initiated e-village budgeting, a financial application software as an integrated online village budgeting. This research uses descriptive qualitative approach. The units of analysis are Sembulung Village in Cluring District and Jajag Village in Gambiran District, Banyuwangi. Primary and secondary data were sourced from literature study, depth interview, and direct observation using purposive sampling technique. The results show that before implementing e-village budgeting, the village fund management was high in cost and inefficient. The financial statements will automatically be generated by the e-village budgeting system. This system makes financial management easier to perform and is more accountable. As a result, the village fund was used effectively to increase local people’s prosperity and quality of life. Keywords: E-village Budgeting, Financial Reporting, Village Fund, Banyuwangi Regency

scholarly journals FUNGSI TIM PENGAWAL, PENGAMAN PEMERINTAHAN DAN PEMBANGUNAN DAERAH (TP4D) TERHADAP PENGGUNAAN DANA DESA

2019 ◽  
Vol 14 (1) ◽  
pp. 8
Author(s):  
Putu Rizky Sitraputra
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Preventive Measures ◽  
Attorney General ◽  
Development Programs ◽  
Strategic Development ◽  
The Republic ◽  
The Village

<p>Duties and Functions of Central Government and Development (TP4D) and Regional Guards, Safeguards Teams (TP4D) based on the objectives of the issuance of the AttorneyGeneral’s Instruction of the Republic of Indonesia Number: INS-001 / A / JA / 10/2015 namely development acceleration and strategic development programs national through assistance and escort of TP4D Attorney General of the Republic of Indonesia. The rise of misuse of village funds by the Village Head after the coming of Law 6 of 2014 concerning Villages due to the large financial management of village funds so that preventive measures are needed to reduce misuse of village funds through mentoring and escorting TP4D Prosecutors of the Republic of Indonesia</p>

scholarly journals PELAKSANAAN PENGELOLAAN ALOKASI DANA DESA (ADD) UNTUK MEWUJUDKAN AKUNTANSIBILITAS DAN GOOD GOVERNANCE DESA

2016 ◽  
Vol 7 (2) ◽  
pp. 185
Author(s):  
Kiki Debi Sintia ◽  
Joko Hadi Susilo
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Central Government ◽  
Good Governance ◽  
Comparative Method ◽  
The Public ◽  
Village Government ◽  
The Village

<p><strong>Abstract</strong></p><p>The phenomenon that occurs in the public sector agencies today is the revitalization of governance (good governance). One cause is the revitalization of the public demands for accountability. Through the improvement of accountability, the disclosure of information to the public will be more extensive in which as the principal, the society is entitled to know the information related to the performance of public sector agencies for the evaluation and control on the management of resources that have been mandated. Today, accountability development is not only done by the central government and local governments alone. The village government also contributes to the realization of government responsible (accountable), especially on the financial management of the village in order to avoid misappropriation offunds. The purpose of this study is to investigate the implementation of law number 6 of 2014 in realizing the accountability of village financial management within the planning side, implementation, administration, reporting, accountability, guidance and supervision of village finances. This research uses descriptive qualitative comparative method which is to describe the financial management of the village Banggle and village Toyomarto and then compare to the law number 6 of 2014 and its supporting rules, so a conclusion can be drawn. The results showed that based on law number 6 of 2014 outlines, the financial management of the Village Toyomarto had been accountable, but technically there were still many obstacles. For example, the village planning is not timely, delay in release of funds from the local government to the village, delay in reporting to the regents, the accountability report had not been published to the public, and the supervision and oversight of local government less maxi¬mum. Thus, it is a need for intensive assistance to improve financial management in the village Banggle and village Toyomarto.</p><p><strong>Abstrak</strong></p><p>Fenomena yang terjadi pada instansi sektor publik dewasa ini adalah revitalisasi tata kelola pemerintahan (good governance). Salah satu penyebab revitalisasi adalah adanya tuntutan pertanggungjawaban terhadap publik (accountability). Melalui peningkatan pertanggungjawaban maka keterbukaan informasi kepada masyarakat semakin luas. Sebagai principal, masyarakat berhak mengetahui informasi terkait kinerja instansi sektor publik untuk bahan evaluasi dan kontrol terhadap pengelolaan sumber daya yang telah diamanahkan. Kini peningkatan akuntabilitas tidak hanya dilakukan oleh pemerintah pusat dan pemerintah daerah saja. Pemerintah desa juga turut serta dalam mewujudkan pemerintahan yang bertanggungjawab (accountable), terutama atas pengelolaan keuangan desa agar tidak terjadi penyelewengan dana. Tujuan penelitian ini adalah untuk mengetahui pelaksanaan Undang-Undang Nomor 6 Tahun 2014 dalam mewujudkan akuntabilitas pengelolaan keuangan desa dari sisi perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban, pembinaan dan pengawasan keuangan desa. Penelitian ini menggunakan metode kualitatif deskriptif komparatif yaitu mendiskripsikan pengelolaan keuangan desa di Desa Banggle dan Desa Toyomarto kemudian membandingkan dengan Undang-Undang Nomor 6 Tahun 2014 dan aturan penunjangnya, sehingga dapat ditarik sebuah kesimpulan. Hasil penelitian menunjukkan bahwa berdasarkan Undang-Undang Nomor 6 Tahun 2014 secara garis besar pengelolaan keuangan Desa Banggle dan Toyomarto telah accountable, namun secara teknis masih banyak kendala. Kendala tersebut seperti perencanaan desa yang tidak tepat waktu, keterlambatan pencairan dana dari pemerintah daerah ke desa, keterlambatan pelaporan kepada bupati, laporan pertanggungjawaban belum terpublikasi kepada masyarakat, dan pembinaan serta pengawasan dari pemerintah daerah yang kurang maksimal. Sehingga perlu adanya pendampingan yang intensif untuk memperbaiki pengelolaan keuangan desa di Desa Banggle dan Desa Toyomarto.</p>

scholarly journals Akuntabilitas Pengelolaan Keuangan Daerah dan Tingkat Kepercayaan Publik pada Organisasi Perangkat Daerah di Kota Semarang

2021 ◽  
Vol 31 (4) ◽  
Author(s):  
Khoirul Fuad ◽  
Rizka Yulia Baharani
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Local Governments ◽  
Quantitative Method ◽  
Central Government ◽  
Sampling Technique ◽  
Public Trust ◽  
Financial Information ◽  
Regional Autonomy ◽  
Strategic Issues

Strategic issues related to regional autonomy are still very important to be studied in depth. The existence of funds that revolve from the central government to the greater area demands transparent accountability both to the central government and stakeholders so that the level of trust that arises is getting better. This study used a quantitative method by distributing questionnaires to the Regional Organization (OPD) in Semarang, Indonesia with an accidental sampling technique to those who are directly related to regional financial management. The results of this study indicate that regional financial management accountability has a positive and significant effect on public stakeholder trust. Therefore, disclosure of financial information and financial accountability from local governments will have a good impact in the future and the behavior of stake holders on local governments will also be better.  Keywords: Accountability; Public Trust; Local Government. 

PERIMBANGAN KEUANGAN ANTARA PEMERINTAH PUSAT DENGAN PEMERINTAH DAERAH DALAM PENGELOLAAN KEUANGAN DAERAH

2016 ◽  
Vol 42 (1) ◽  
pp. 1
Author(s):  
Edward Hutagalung
Keyword(s):  
Local Government ◽  
Central Government ◽  
Local Authorities ◽  
Fiscal Capacity ◽  
Regional Autonomy ◽  
The Public ◽  
Delegation Of Authority ◽  
Regional Authority ◽  
Local Sources ◽  
Tax Sharing

The fi nancial relationship between central and local government can be defi ned as a system that regulates how some funds were divided among various levels of government as well as how to fi ndsources of local empowerment to support the activities of the public sector.Fiscal decentralization is the delegation of authority granted by the central government to theregions to make policy in the area of   fi nancial management.One of the main pillars of regional autonomy is a regional authority to independently manage thefi nancial area. State of Indonesia as a unitary state of Indonesia adheres to a combination of elementsof recognition for local authorities to independently manage fi nances combined with the element oftransferring fi scal authority and supervision of the fi scal policy area.General Allocation Fund an area allocated on the basis of the fi scal gap and basic allocation whilethe fi scal gap is reduced by the fi scal needs of local fi scal capacity. Fiscal capacity of local sources offunding that comes from the area of   regional revenue and Tax Sharing Funds outside the ReforestationFund.The results showed that the strengthening of local fi scal capacity is in line with regional autonomy.

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

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.

scholarly journals EVALUASI SISTEM PEMBINAAN, PENATAUSAHAAN, DAN PENGAWASAN PENGELOLAAN BARANG MILIK DAERAH PADA BPK-BMD DI PEMERINTAHAN KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Astrid Claudia Sumual ◽  
David Paul Elia Saerang ◽  
I Gede Suwetja
Keyword(s):  
Local Government ◽  
Human Resources ◽  
Qualitative Analysis ◽  
Asset Management ◽  
Financial Management ◽  
Analysis Method ◽  
Management Area ◽  
Administration And Supervision ◽  
Implementation Management ◽  
Descriptive Qualitative

The management of local asset is part of the regional financial management. Since the enactment of regulation of asset management area is expected to be a reference and strength of local government in managing its regional asset. To apply the system in accordance with Permendagri No.19 year 2016 supervision and coorperation required to carry out the process of recording asset at SKPD level as well as management of regional assets including BPK BMD Minahasa district. The purpose of this study is to find out how the application on the system of coaching, administration, and supervision of goods in the management of local assets in BPK BMD Minahasa whether in accordance with Permendagri No.19 year 2016. The method used in this research is descriptive qualitative analysis method. The results showed that the implementation management of local asset, especially the coaching, administration, and supervision of assets in BPK BMD Minahasa accordance with Permendagri No.19 yaers 2016. Not yet supported IT equipment that has not been compatible with that asset user and the lack of human resources becomes an obstacle asset management in BPK BMD Minahasa.Keywords: asset, coaching, administration, supervision

scholarly journals EKSISTENSI PAJAK DAERAH SEBAGAI WUJUD PELAKSANAAN OTONOMI DAERAH DALAM KERANGKA GOOD FINANCIAL GOVERNANCE

Media Iuris ◽  
2018 ◽  
Vol 1 (2) ◽  
pp. 251 ◽  
Author(s):  
Galih Arya Prathama
Keyword(s):  
Local Government ◽  
Financial Management ◽  
Central Government ◽  
Financial Resources ◽  
Regional Government ◽  
Delegation Of Authority ◽  
Government Financing ◽  
Financial Governance ◽  
The Government ◽  
Positive Support

The increase of regional capacity in managing the needs of Regional Development accompanied by the Delegation of Authority from Central Government to Regional Government, has implications in increasing the need for Development Funds, while the Regions can’t continue to rely on the fulfillment of these needs to the Central Government. In response to this, in implementing Autonomy, the Regions are given additional Authority of Financial Management. Such authority, creates demands for the Regions to be creative and focused in achieving the Government Goals that have been established.,As an effort to execute duties and functions of Regional Government in the form of Regional Financial Management, then a region must be able to recognize the potential and explore all the resources it has. Local Government is expected to dig deeper related to the potential derived from its own financial resources, especially in order to meet the needs of government financing and development in the region, one of them through Local Own Revenue as one of the main sources of Regional Financial Reception. Independence of Local Own Revenue for a Regional Government, giving positive support to the ability of the region in meeting the needs to build the region. Thus, the greater source of income derived from the potential owned by a region, the more freely the area can accommodate the needs of community without the interest of Central Government which is not in accordance with the needs of people in the region.

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