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.

Penguatan Pengelolaan Keuangan BUMDes Sebagai Upaya Menuju Desa Mandiri di Desa Kebontunggul Mojokerto

2020 ◽  
Vol 5 (2) ◽  
pp. 470-476
Author(s):  
Aristha Purwanthari Sawitri ◽  
Taudlikhul Afkar ◽  
Martha Suhardiyah ◽  
Suharyanto
Keyword(s):  
Community Service ◽  
Financial Reporting ◽  
Financial Management ◽  
Business Management ◽  
Financial Statements ◽  
Financial Accounting ◽  
Financial Position ◽  
Accounting Management ◽  
Service Activity ◽  
The Village

The purpose of the implementation of this community service activity is to provide an understanding of the financial management of BUMDes. The problem faced by partners is that bumdes financial management has not been properly managed, resulting in the optimal governance of BUMDes in the partner village. The un availability of accommodated resources in the village is one of the causes of the unsanying of local potential in partner villages and their surroundings. This method of community service implementation is carried out by providing training on the importance of accounting management as a form of business management accountability and providing assistance to partners in compiling financial statements in accordance with financial accounting standards (SAK). The result of this community service activity is that BUMDes managers are able to compile BUMDes financial statements in a simple way including cash statements, income statements, capital change reports and financial position statements. Although the results of financial reporting compiled by partners are still very simple, this reporting has been done with SAK and it is expected that in the future the management of the partner's financial system is well organized.

scholarly journals Asistensi Akuntansi Keuangan Desa Marga Mulya

2020 ◽  
Vol 2 (1) ◽  
pp. 21-32
Author(s):  
Septian Bayu Kristanto
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Fund Management ◽  
Financial Report ◽  
Interview Method ◽  
The Village ◽  
Computerized System ◽  
Lack Of Knowledge

The aim of this study is to identify problems related to management of the village fund and to provide a guidance of village fund management. This study is conducted in Marga Mulya village in Tanjung Kait, Tangerang. This study used observation and interview method. The result showed that the main problem related to village fund is the lack of knowledge of the village head in implementing financial management of village fund based on Regulation No. 113/2015. It is coupled with a lack of facilitators from Government officers to assist the management of the village fund. This study purposed a computerized system for implementing the financial report is the solution to overcome these obstacles. By using this computerized system, reporting village fund will be done quickly and the financial statements will also be more reliable than reporting manually.

scholarly journals Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016

2019 ◽  
Vol 2 (2) ◽  
pp. 119
Author(s):  
Andrianto - Andrianto
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Qualitative Method ◽  
Financial Statement ◽  
Research Implementation ◽  
Study Approach ◽  
Interview Method ◽  
The Village ◽  
Computerized System

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.

scholarly journals PELAKSANAAN FUNGSI APARAT PENGAWAS INTERN PEMERINTAH (APIP) UNTUK MENUNJANG TINGKAT KEWAJARAN LAPORAN KEUANGAN PEMERINTAH KOTA MANADO

2016 ◽  
Vol 7 (2) ◽  
Author(s):  
Merry Inggrid Siwy ◽  
David P.E. Saerang ◽  
Herman Karamoy
Keyword(s):  
Control System ◽  
Local Government ◽  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Internal Audit ◽  
Financial Statements ◽  
Internal Auditor ◽  
Internal Control System ◽  
The Government

Internal Audit is the whole process of audit activities, the Review, evaluation, monitoring and supervisory activities other against the implementation of tasks and functions of the organization in order to provide reasonable assurance that the activities have been carried out in accordance with the benchmarks that have been set effectively and efficiently for the benefit of the leadership to Realize good governance.Accountability and transparency in the new government could be achieved if all levels of leadership controlling activities on the overall activities in their respective agencies . Internal control system ( SPI ) is a process that is integral to the actions and activities carried out continuously by the management and all employees to provide reasonable assurance on the achievement of organizational goals through effective and efficient , the reliability of financial reporting , the safeguarding of state assets, and compliance with legislation. To strengthen and support the effectiveness of internal control over the SPI made ​​implementation of tasks and functions of government agencies including state audits carried out by the internal control official Government ( APIP ) .The auditor's responsibility to detect fraud or irregularity embodied in the planning and execution to obtain reasonable assurance about whether the financial statements have been prepared in accordance with established standards.The purpose of this study was to analyze the functions of Government Internal Supervisory Apparatus (APIP) / Internal Auditor in supporting reasonable levels of Local Government Finance Report Manado City. Respondents were selected are few skilled examiner at the office of the Inspectorate of Manado. Approach Using Qualitative methods Ethnography.APIP functions that work well to prevent fraud , to produce valuable output to be input to the external auditor , the executive and the legislature to improve financial management and accountability in the area of ​​the future . Eksternal Auditor may use the results from the monitoring APIP mainly reviews the financial statements of the government , supporting the management of local government in implementing the recommendations and improvements  Internal control system . APIP professional and independent encourage increased transparency and accountability in financial management to improve the fairness of the financial statements . Keywords: Government Internal Supervisory Apparatus, fraud detection, the fairness of the financial statements

scholarly journals Analisis Implementasi Sistem Akuntansi Dan Pengelolaan Keuangan Pada Bank Sampah Kelurahan Bener Kota Yogyakarta

2020 ◽  
Vol 20 (2) ◽  
Author(s):  
Fahrul Imam Santoso ◽  
Widiyanti Kurnianingsih
Keyword(s):  
Financial Management ◽  
Public Awareness ◽  
Financial Statements ◽  
Accounting System ◽  
Form Of Government ◽  
Financial Management System ◽  
The Government ◽  
Waste Bank ◽  
The Village ◽  
Yogyakarta City

In order to realize public awareness of the environment, through PP No.13 of 2012 regarding the need for a paradigm shift in waste management, the government through the village level government promoted the garbage bank program as a form of government concern with the community to protect the environment in applying the 3R principle (Reduce, Reuse, and Recycle). The purpose of this study was to analyze the application of the accounting and financial management system to a garbage bank in the Bener Village, Yogyakarta City. This research is a comparative descriptive qualitative research that describes the implementation of the accounting system and financial management of waste banks in the Bener Village then compares it with the accounting cycle starting from recording transactions to preparing financial statements and how to manage their finances, so a conclusion can be drawn. Analysis tools in data processing in this study using the Nvivo11 program. The results of this study indicate that the implementation of the accounting system and financial management of waste banks in the Bener Village has not been carried out thoroughly and consistently according to the rules of the proper accounting cycle so that it needs to be restructured so that the accounting process at the Waste Bank in the Bener Village can run well.

scholarly journals Assistance of human development cadres in making proposals for convergence prevention of stunting activities

2021 ◽  
Vol 6 (5) ◽  
pp. 707-712
Author(s):  
Kadar Ramadhan ◽  
Fransisca Noya ◽  
Aminuddin Aminuddin ◽  
Setiawan Setiawan
Keyword(s):  
Human Development ◽  
Community Service ◽  
Preventive Measures ◽  
High Prevalence ◽  
Service Activity ◽  
The Government ◽  
Village Government ◽  
The Village ◽  
Priority Program

The high prevalence of stunting has prompted the government to take preventive measures. One of them is the priority program for convergence to prevent stunting in villages through the Ministry of Village Regulation, Development of Disadvantaged Areas and Transmigration Number 11 of 2019 concerning Priority for the Use of Village Funds 2020. This regulation was followed up by the formation of a Human Development Cadre (KPM) to carry out convergence activities for preventing stunting with 1 cadre of 1 village. The problem that occurs is the lack of provision for convergence activities for KPM. This community service activity aims to provide assistance to KPM in making proposals for convergence activities. This activity was carried out in Poso Pesisir District, Poso Regency in February 2020. The target audience was 13 KPM people and 13 village midwives. In this KPM mentoring activity, village cadres and midwives succeeded in making proposals for convergence activities to prevent stunting in the village. It is hoped that the village government will follow up the proposals for convergence activities to prevent stunting into village meetings and it is agreed to be budgeted for 2021.

scholarly journals Implementation of the Cash Revenue System: A Case Study in the Local Government Task Forces’ Units of North Sumatera Province, Indonesia

2014 ◽  
Vol 6 (2) ◽  
pp. 96-108
Author(s):  
Iskandar Muda ◽  
Muhammad Safri Lubis .
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Financial Management ◽  
Central Government ◽  
Financial Statements ◽  
Basic Program ◽  
Accounting System ◽  
New Paradigm ◽  
Implementation Framework ◽  
The Government

Based on the central government regulations; No. 32/2004 and No. 33/2004, a reform in governance and public sector activities has been suggested as well a new paradigm shaped in the development and management of the local financial system. The earlier adoption of the government regulation (PP) No. 58/2005 had been enhanced with the issuing of the Ministry of Home Affairs’ Regulation (Permendagri) No. 59/2007 which lays out comprehensive guidelines for the implementation of the administrative and financial accounting subject. In this Permendagri’s No. 59/2007 guidelines of financial management, by definition, the accounting system is used as a series of procedures ranging from the process of data collection, recording, summarizing, up to financial reporting responsibilities in the budget implementation framework. The model data structure is designed to give a high degree of accuracy and a higher relevance in the development of the accounting information system, without being distracted by the application code changes. The descriptive analysis adopted in this study uses both tools of the visual basic program and database of Microsoft SQL designs. The programming part is to present the results of the local government’s manual finance report into several generated computerized systems. In preparing the financial statements, it is deemed sufficient to create one format followed by the transaction journal which automatically posts directly the generated processing and financial reports. These courses will greatly assist in the preparation of the financial statements. By having such reliable information technology support, the financial governance rules contained in Permendagri are able to ensure the effectiveness of the internal control systems’ design.

scholarly journals PERAN KEPALA DESA DALAM MENINGKATKAN KINERJA APARATUR BIDANG PENGELOLAAN DANA DESA DI DESA LEBAKBARANG KECAMATAN LEBAKBARANG KABUPATEN PEKALONGAN PROVINSI JAWA TENGAH

2020 ◽  
Vol 7 (2) ◽  
pp. 127-146
Author(s):  
Basuki Rachmat
Keyword(s):  
Financial Management ◽  
Role Theory ◽  
Financial Assistance ◽  
Fund Management ◽  
State Budget ◽  
The Government ◽  
Village Government ◽  
The Impact ◽  
The Village

Villages received very serious attention from the Government, with the Government issuing and enacting Law number 6 of 2014, on Villages, as well as establishing Village financial assistance, which is budgeted and allocated in the state budget annually. This financial assistance increases every year in line with the needs and problems of the current village. So the impact of that is where the Village Government in this case the Village Head and his staff must be able to manage the Village Fund effectively and efficiently, and transparently, in order to realize the accountability of Village Fund management. The researcher is interested in the extent to which the role of the village head can improve the performance of village fund management apparatus in the village of Tegalbarang, Tegalbarang sub-district. Tegalbarang village, a few years earlier was included in the IDM category which was lagging behind, with the financial assistance of the Village, the Village and the Village community could utilize the Village Fund to develop the Village Development Infrastructure, so that now Tegalbarang Village was included in the developing Village category based on the Regulation of the Ministry of Disadvantaged Regions number 6 years 2016, and in 2017, Tegalbarang Village is included in the developing village category. This study uses a descriptive qualitative method, with an inductive approach, with the theory used in this study is the Role theory, and related to the apparatus performance theory, as well as theories about the Village and Village Fund management. Conclusions can be explained that with the Prannya Village Head as the person in charge of Village Fund management, where the management is carried out by following and based on the District Head Regulation number 100 of 2017, on Guidelines for Village Financial Management, the performance of the Village apparatus in Village Fund management can be said to be very good, and the constraints that arise can be overcome by deliberation between the Village, the Camat and the Village Facilitation that conducts assistance for the Village Fund assistance in Tegalbarang Village.

scholarly journals PENYULUHAN TENTANG TATA KELOLA DAN PERTANGGUNGJAWABAN DANA DESA DI DESA SUKAMULIA TIMUR KECAMATAN SUKAMULIA KABUPATEN LOMBOK TIMUR

2021 ◽  
Vol 2 (2) ◽  
pp. 211-218
Author(s):  
Satarudin - Satarudin ◽  
Moh - Huzaini2 ◽  
Jalaludin - Jalaludin
Keyword(s):  
Natural Resources ◽  
Community Service ◽  
Financial Reporting ◽  
Financial Management ◽  
Management Unit ◽  
Service Program ◽  
Implementation Stages ◽  
Village Government ◽  
The Village

Law Number 6 of 2014 and its implementation regulation have mandated a more independent village government in managing its governanceand the various village’s natural resources, including assets and financial management. The counseling on managing and accountability village funds in East Sukamulia village, Sukamulia sub-district, East Lombok district, aims to 1). Increase the village officials' knowledge and understanding of the village funds or financial management, including planning and implementation stages; 2). Improve the village officials' technical accounting skills, especially the village fund or financial management unit, including the village financial reporting and administration. in conclusion, the community service program is very beneficial because it is following the village’s needs, such as managing the village funds, especially those sourced from central funds or APBN. Also, its material fits the village’s demand perfectly within the governance, accountability, and the village funds reporting, especially those sourced from the APBN. Technically, it is very communicative and interactive because it can involve participants actively in presenting the material

scholarly journals LITERASI DIGITAL DALAM PENGGUNAAN SISTEM INFORMASI PENGENDALIAN TAGIHAN

2018 ◽  
Vol 1 (1) ◽  
pp. 44-53
Author(s):  
Intan Ladyta ◽  
Yosi Handayani ◽  
Roza Puspita
Keyword(s):  
Financial Reporting ◽  
Digital Literacy ◽  
Financial Management ◽  
Financial Statements ◽  
Relevant Information ◽  
Main Concern ◽  
The Public ◽  
Representative Office ◽  
The Government ◽  
Material Information

Badan Pengawasan Keuangan Kepuluan Riau  Representative is one of the government institutions which get considerable attention in its financial management. All the money used should be made accountable. Responsibility of each work unit is made using SINTAG application where the result of this input will be compiled into a document of accountability. It would be an update for the treasurer to prepare financial statements. There is  a problem especially in the public relation section and administration chief representative in the input process, there is an error in inputting data  such as and error in typing or nominal numbers. Such errors would generate not accurate and relevant information for expenditure treasurer in which the inputting results will be material information in financial reporting. Based on the results of the study during an apprenticeship at the Supreme Audit Board of Kepuluan Riau Representative Office, it was found that, digital literacy in using system is one of the main concern, the financial sub-section controls this issue by cross-checking the invoice with the result of input to the SINTAG application in the form of a bill control and pay order.

Sign in / Sign up

Export Citation Format

Share Document