scholarly journals Evaluasi Pengukuran Kinerja Pemerintah Desa Dengan Menggunakan Konsep Value For Money

2021 ◽  
Vol 1 (2) ◽  
pp. 134-140
Author(s):  
Yolandha Aisyah Hadaryen ◽  
Endro Sugiartono
Keyword(s):  
Public Sector ◽  
Financial Performance ◽  
Sampling Technique ◽  
Value For Money ◽  
Literature Study ◽  
Public Sector Organizations ◽  
Efficiency And Effectiveness ◽  
Qualitative Descriptive ◽  
Village Government ◽  
The Village

This study aims to measure and analyze the financial performance of the Tembokrejo Village Office, Gumukmas District, Jember Regency in 2017 to 2020 using the value for money method. Value for money is a concept of managing public sector organizations based on three main elements, namely economy, efficiency, and effectiveness. This research design uses a qualitative descriptive that describes or factual painting of facts and actual conditions on the performance of the village government. In this study, the population and sample taken were the Village Revenue and Expenditure Budget 2017–2020. The sampling technique used the census method. Data obtained by means of observation, documentation, and literature study. The results showed that the financial performance of the Tembokrejo Village Office, Gumukmas District, Jember Regency 2017–2020 in the 2017 economic measurement was not economical, 2018 was economically balanced, 2019 was not economical, and 2020 was economical. In the 2017–2020 efficiency measurement, it is stated that the efficiency is balanced every year. In measuring the effectiveness of 2017 effective, 2018 effectively balanced, 2019 effective, and 2020 effective.

scholarly journals Accounting Treatment In Increasing Accountability And Transparency Of Budget Management With The Concept Of Value For Money

Academia Open ◽  
2021 ◽  
Vol 5 ◽  
Author(s):  
Devi Riza Umami ◽  
Heri Widodo
Keyword(s):  
Qualitative Research ◽  
Program Development ◽  
Sampling Technique ◽  
Primary Data ◽  
Value For Money ◽  
Budget Management ◽  
Efficiency And Effectiveness ◽  
Village Government ◽  
The Village ◽  
Collection Methods

This research aims to determine the accounting treatment in increasing accountability and transparency of budget management with the concept of Value for Money in Gelang Village. This type of research is a qualitative research that uses data collection methods through interview, documentation, and observation. Types and sources of data using primary data and secobdary data. The technique of determining the informants in this study uses a purposive sampling technique, which means that the technique is intented to select informants according to the object under study. The results of the study indicate that the management of APBDes in Gelang Village has carried out a system of planning, implementation, administration, reporting, and accountability according to the rules. The application of the concept of Value for Money in budget management has been implemented through the 3E (Economy, Efficiency, and Effectiveness) well in Gelang Village. It can also be said to be transparent, because the village government has realized the APBDes funds by placing the APBDes realization report in front of the village office and holding a village meeting to discuss the APBDes program development plan

scholarly journals EVALUASI LAPORAN AKUNTABILITAS KINERJA INSTANSI PEMERINTAH PADA SATUAN KERJA NON VERTIKAL TERTENTU PENYEDIAAN PERUMAHAN PROVINSI SULAWESI UTARA

2020 ◽  
Vol 15 (3) ◽  
pp. 391
Author(s):  
Kezia Princesa Wantah ◽  
Lintje Kalangi ◽  
Steven Tangkuman
Keyword(s):  
Public Sector ◽  
Research Method ◽  
Good Governance ◽  
Value For Money ◽  
North Sulawesi ◽  
Public Sector Organizations ◽  
Efficiency And Effectiveness ◽  
Provision Program ◽  
Descriptive Qualitative

LAKIP is the government’s accountability for activities carried out within one budget year and as one of the realization of good governance. The community questioned whether the budget used was appropriate or not with what they received.In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This resulted public sector organizations to pay more attention to value for money that is able to consider inputs, outputs, especially outcomes that underlie the three main elements namely economy, efficiency and effectiveness.This study aims to find out how the SNVT Provision program in North Sulawesi Province is measured using the concept of value for money.The research method used is descriptive qualitative with the results of interviews and data collected, analyzed and conclusions drawn.The results showed that the evaluation of the SNVT program for the Provision of Housing in the Province of North Sulawesi was measured by the concept of value for money for economic measurements achieving good results. However, the measurement for efficiency and effectiveness are not yet optimum as the budget is not fully realized.

scholarly journals Elemen Budaya Sebagai Daya Tarik Wisata Di Desa Wisata Pengotan, Kecamatan Bangli, Kabupaten Bangli, Provinsi Bali

2018 ◽  
Vol 6 (1) ◽  
pp. 31
Author(s):  
I Nengah Edi Santika ◽  
Ida Ayu Suryasih
Keyword(s):  
Descriptive Analysis ◽  
Sampling Technique ◽  
Tourist Attraction ◽  
Literature Study ◽  
Purposive Sampling ◽  
History Of ◽  
Qualitative Descriptive ◽  
The Village

Pengotan Tourism Village has unique culture that being a typical of the village itself. But, Pengotan Tourism Village isn’t known widely yet. The development which is not optimum and many obstacles make it happen. Based on that problems, this research aims to identify the cultural potentials, of Pengotan Tourism Village as a culture based tourism village in Bangli Subdistrict, Bangli Regency. The method that used in this research especially on analyzing the data is qualitative descriptive analysis to determine the potentials and the obstacles of development. The datas are collected through observation, interviews, literature study, and documentation. The informants are determined using purposive sampling technique. The result of this research is Pengotan Tourism Village has many potentials that can make it as a tourist attraction in Bangli Regency. The potentials are cultural such as handicrafts, tradition, history of Pengotan, architecture, arts and musics, community livelihood, religion, and language.   Keywords : potential culture , Pengotan Tourism Village, Tourist Attraction

scholarly journals Performance of village facilitators in sustainable community empowerment

2021 ◽  
Vol 7 (3) ◽  
pp. 444
Author(s):  
Isra Djabbar
Keyword(s):  
Community Empowerment ◽  
Development Programs ◽  
Literature Study ◽  
Development Activity ◽  
Sustainable Community ◽  
Collection Data ◽  
Qualitative Descriptive ◽  
Village Government ◽  
Almost All ◽  
The Village

This study aimed to analyze and describe the performance of village assistants in sustainable community empowerment activities in Lalonaha Village, Wolo District, Kolaka Regency. Qualitative descriptive research method. Data obtained through interviews, literature study, and observation. The data analysis stage uses the Miles and Huberman method, namely data collection, data presentation, data verification, and concluding. Based on the research results, village assistants' capability in its implementation has not optimally because there are still many priority programs that people should expect but have not implemented. Activities carried out by village assistants in terms of development implementation, development supervision, and village administration training carried out by village assistants in Lalonaha Village, Wolo District have been able to run well, it is just that the obstacles faced regarding the quality of work by village assistants have not been able to carry out proper coordination fully. Both between the Lalonaha Village Government and the village community. In the implementation stage of village facilitator activities to help village government activities have not been able to run well, this is because in every development activity and supervision of development programs carried out more by the village apparatus themselves. The independence of village assistants in improving community empowerment in the village Lalonaha has not gone well because the village government itself carries out almost all the implementation of village assistance activities.

scholarly journals Pengaruh Faktor Finansial Dan Faktor Non Finansial Terhadap Kinerja Keuangan Pemerintah Desa

2020 ◽  
Vol 2 (2) ◽  
pp. 2807-2825
Author(s):  
Elmiza Elmiza ◽  
Fefri Indra Arza
Keyword(s):  
Financial Performance ◽  
Time Budget ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Educational Background ◽  
Income Transfer ◽  
Extra Time ◽  
Financial Factors ◽  
Village Government ◽  
The Village

This study aims to determine the effect of Financial Factors (Original Village Income, Transfer Funds, Other Income, Village Expenditures and Extra Time Budget Calculation / SiLPA) and Non-Financial Factors (Area of Village Area, Number of Population, Size of Village Government, Educational Background of Village Head, and Term of Office village head) on the Financial Performance of the Village Government in the nagari in Tanah Datar District in 2016-2018. The data use secondary data. The sampling technique uses Simple Random Sampling method with a total sample of 47 villages with a period of time of 3 years. Analysis of the data using multiple linear regression analysis.The results showed that Original Village Income, Transfer Funds, and Size of Village Government had a negative and significant effect on the Financial Performance of the Village Government. Village Expenditures Government had a positive and significant effect on the Financial Performance of the Village Government. Other Income, Extra Time Budget Calculation/SiLPA, Area of Village Area, Number of Population, Educational Background of Village Head, and Term of Office village head had no effect onthe Financial Performance of the Village Government.

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

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.

scholarly journals Kinship Politics of Village Government in Lobulayan Sigordang Village West Angkola Districts South Tapanuli Regency

2021 ◽  
Vol 2 (4) ◽  
pp. 436-449
Author(s):  
Julia Ivanna ◽  
Rahma Yulianti Hutasuhut
Keyword(s):  
Case Study Research ◽  
Sampling Technique ◽  
Research Data ◽  
Research Subjects ◽  
Wrong Thing ◽  
Qualitative Descriptive ◽  
Village Government ◽  
Head Of Government ◽  
The Village

This study aims to find out how kinship politics in village government in Lobulayan Sigordang Village, West Angkola District, South Tapanuli Regency includes the causal factors and patterns of the existence of kinship politics. This research is a case study research using a qualitative descriptive method. Data collection techniques in this study include observation, interviews, and documentation. In determining the research subjects used purposive sampling technique, so in this study the research subjects were the Head of Lobulayan Sigordang Village, Secretary of Lobulayan Sigordang Village, Head of Government Section, Head of Community Section, Head of Financial Affairs, and Head of Planning Affairs. The research data were obtained through observations, interviews, and documentation, then processed and analyzed by first reducing the data then displaying the data in tabular form and the last narrative description drawing conclusions on the findings of the research data. Based on the research that has been done, there is kinship politics in the village government in Lobulayan Sigordang village, the manifestation of kinship politics is seen from the election of village officials who occupy village officials positions that are not based on their abilities or not through a predetermined procedure, but rather based on on consideration of good kinship because of blood ties, marital ties, and clans. The factors behind kinship politics in Lobulayan Sigordang village are: low level of education, assessing that kinship politics is not a wrong thing, and feelings of not being betrayed by family or relatives in running the village government.

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 PENERAPAN METODE VALUE FOR MONEY SEBAGAI TOLOK UKUR PENILAIAN KINERJA KEUANGAN PADA ORGANISASI SEKTOR PUBLIK DI DINAS KESEHATAN KOTA MANADO

2019 ◽  
Vol 14 (4) ◽  
Author(s):  
Gabriela Thalia Wuwungan ◽  
Jantje Tinangon ◽  
Sintje Rondonuwu
Keyword(s):  
Public Sector ◽  
Qualitative Methods ◽  
Analytical Method ◽  
Public Trust ◽  
Effectiveness Research ◽  
Value For Money ◽  
Public Sector Organizations ◽  
Efficiency And Effectiveness ◽  
The City ◽  
Value Of Money

In this era of globalization, many people consider the financial sector of public sector organizations as a waste and a source of funding. Loss of public trust in lost public sector organizations. In addition, accountability reports on public sector organizations are only oriented to "output" rather than "outcome". This discusses the phenomenon that public sector organizations pay more attention to the value of money that can be considered inputs, outputs, before the results that underlie the three main elements namely economy, efficiency and effectiveness. Research in the city of Manado using the value for money method, in terms of economy, efficiency and effectiveness. The analytical method used in this thesis research using descriptive qualitative methods, namely the results of interviews and with the data collected were analyzed and conclusions were collected. The results of the research obtained from the research results of the Manado City Health Office obtained the value for money method for economic measurement and efficiency, achieving good results. However, to measure success is still not good, decided one of the programs carried out has not been approved. Manado City Health Office should pay more attention to the results of the community in each program that is carried out, so that it is easier to find out which programs meet the requirements or not.

scholarly journals Value For Money : An Analysis of The Impact of Village Government Performance on Village Financial Management in Subun Bestobe Village

2021 ◽  
Vol 11 (1) ◽  
pp. 140
Author(s):  
Marisa S B Seran
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Quantitative Research ◽  
Performance Ratio ◽  
Value For Money ◽  
Management Performance ◽  
Efficiency And Effectiveness ◽  
Village Government ◽  
The Impact ◽  
The Village

The purpose of this research is to find out the Financial Management Performance of the Village Government, especially in Subun Bestobe Village. The research method used is to use quantitative research method with ratio analysis technique using Value For Money (VFM) method, which uses measurement indicators (economical, efficiency, and effectiveness). From the results of the research through the analysis of the performance ratio of the village government in terms of village financial management using the Value For Money method, shows that the ratio of economic level for the last 5 years is in the category of >100%, thus meeting the economic standards of Value For Money. The efficiency rate over the last 5 years is at the standard of >40%, this ratio exceeds the standard ratio provision at its efficiency level. In the case of related financial management to the efficiency ratio of village financial management performance falls into the category of not meeting the standard of efficiency Value For Money. Meanwhile, in the calculation of effectiveness ratio for the last 5 years the performance of village financial management by the Village Government of Subun Bestobe has met the standards so as to show that the Subun Bestobe Village Government has been effective in the management of village finances to the villagers in Subun Bestobe village. In terms of the effectiveness of financial management can increase if the community in the village is satisfied with the performance of good financial management, especially in village development. So that in the future the village can be a superior village, independent and competitive.

Sign in / Sign up

Export Citation Format

Share Document