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 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 PENGUATAN PERAN APARATUR PEMERINTAHAN DESA DALAM MELAKSANAKAN TUGAS PEMERINTAHAN DESA DI KABUPATEN INDRAMAYU JAWA BARAT

2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Rasji Rasji
Keyword(s):  
Central Government ◽  
Government Officials ◽  
Village Community ◽  
The People ◽  
The Republic ◽  
The Government ◽  
Village Government ◽  
The Village ◽  
Technical Guidance

Village government is the lowest level of government in the Government of the Republic of Indonesia. Its existence is very strategic for the implementation of programs of the central government, local government, and the wishes of the village community, so that the village government can help create a balance between the goals desired by the state and those desired by the people, namely the welfare of the people. For this reason, the role of village government officials is important to achieve the success of implementing village government tasks. In fact, there are still many village government officials who have not been able to carry out their duties and authorities properly and correctly. How are efforts to strengthen the role of village government officials so that they are able to carry out their duties and authority properly and correctly? One effort that can be done is to provide technical guidance to village government officials regarding village governance, the duties and authorities of village government officials, as well as the preparation of village regulations. Through this activity, it is hoped that the role of the village government apparatus in carrying out their duties and authorities will be strong, so that their duties and authorities can be carried out properly and correctlyABSTRAK;Pemerintahan desa adalah tingkat pemerintahan terendah di dalam Pemerintahan Negara Republik Indonesia. Keberadaannya sangat strategis bagi penerapan program pemerintah pusat, pemerintah daerah, dan keinginan masyarakat desa, sehingga pemerintah desa dapat membantu terciptanya keseimbangan tujuan yang diinginkan oleh negara dan yang diinginkan oleh rakyat yaitu kesejahteraan rakyat. Untuk itu peran aparatur pemerintahan desa menjadi penting untuk mencapai keberhasilan pelaksanaan tugas pemerintahan desa. Pada kenyataannya masih banyak aparatur pemerintahan desa yang belum dapat melaksanakan tugas dan wewenangnya dengan baik dan benar. Bagaimana upaya menguatkan peran aparatur pemerintahan desa, agar mampu menjalankan tugas dan wewenangnya secara baik dan benar? Salah satu upaya yang dapat dilakukan adalah memberikan bimbingan teknis kepada aparatur pemerintahan desa mengenai pemerintahan desa, tugas dan wewenang aparatur pemerintah desa, maupun penyusunan peraturan desa. Melalui kegiatan ini diharapkan peran aparatur pemerintahan desa dalam melaksanakan tugas dan wewenangnya menjadi kuat, sehingga tugas dan wewenangnya dapat dilaksanakan dengan baik dan benar.

scholarly journals OPENNESS OF LOCAL GOVERNMENT AND GOOD FINANCIAL MANAGEMENT

2018 ◽  
Vol 28 (5) ◽  
pp. 1607-1612
Author(s):  
Snežana Mitić ◽  
Dejan Andrejevic
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Central Government ◽  
Good Reason ◽  
Control Measures ◽  
Level Control ◽  
Finance Management ◽  
Building Maintenance ◽  
Multi Level ◽  
The Republic

The subject of the research is the local self-government, with a good reason, as it has much more contact with the daily life of citizens than the central government and it is mainly directly responsible for the state of healthcare, building maintenance, education, cleanliness and the environment, as well as for ensuring the functioning of basic systems, such as water and sewage. The third chapter is devoted to good public finance management. It is extremely important to recall the fact that the budget must integrate with other areas of financial operations, even if that business is carried out by a state body, regardless of the Treasury or the Ministry of Finance. The public sector debt has become a "deceptive factor" that achieves budget stability. Internal control measures should be introduced into each organization and incorporated into its procedures. The new concept of the budget system in public finances of the Republic of Serbia determines the efficiency of public expenditure management with the introduction of a multi-level control system. In addition to establishing a budget inspection and audit, one of the multi-level controls is the system of introducing internal control.

scholarly journals Efektivitas Pengelolaan Keuangan dan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Dengan Pendekatan Goal Model

2020 ◽  
Vol 1 (1) ◽  
pp. 41
Author(s):  
Nurhazana Nurhazana ◽  
Endang Sri Wahyuni
Keyword(s):  
Rural Communities ◽  
Financial Management ◽  
Central Government ◽  
Literature Study ◽  
Goal Model ◽  
Funding Sources ◽  
Local Resources ◽  
The Government ◽  
The Village ◽  
Model Approach

One form of economic strengthening in the village development with the formation of  village-owned business entity (BUMDesa) by utilizing local resources in an effort to improve the welfare of rural communities. Village financial management patterns are different from BUMDesa management, but the two cannot be separated in terms of accountability for the participation of funds. Starting from this BUMDesa in carrying out its business unit activities, BUMDesa funding sources come from the community, loans / grants from the Government both local and central government. Relating to BUMDesa's business activities which are inseparable from various risks. This research is a literature study that aims to see practically how the effectiveness of BUMDesa's financial management and accounting with the goal model approach. Indicators of the effectiveness of BUMDesa with the goal model approach will be seen in meeting the objectives of BUMDes in the form of achieving the final results of the Business Entity and not seen from the way or process the business entity is moving. This does not deny that good financial management must start from the process of planning, implementing, administering , reporting, financial accountability. The important thing in Accounting is the process of recording and reporting on the use of funds collected to be held accountable to the village community.

scholarly journals Financial Management Model Village

2018 ◽  
Vol 3 (2) ◽  
pp. 105-116
Author(s):  
Siswadi Sululing ◽  
Haruni Ode ◽  
Mohammad Gifari Sono
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Balance Sheet ◽  
Research Field ◽  
Community Empowerment ◽  
Accounting Model ◽  
The Government ◽  
Financial Transactions ◽  
The Village ◽  
Central Sulawesi

This research aims to improve knowledge of the village head and village apparatus about administering and accounting of financial transactions using accounting model village village, this type of research is the research field to the villages of recipients the village Fund, the allocation of funds, and local tax and regional levies in the Regency of Banggai Central Sulawesi Province. Sampling method was purposive sampling, while the analysis tools used are model villages, using accounting using public cash book, daily maid, cash book bank book, book, book inventory tax village, books supplies, books capital books, accounts receivable, and the book debts. Results of the study consist of APB Village consists of income of the village, which is a fund transfer from the Central Government, i.e. the village Fund, and the allocation of funds and village tax areas and regional retribution from the local government as well as financial assistance from the Government the counties and provinces,while shopping the village consists of the 56th Government field shopping village, shopping areas of implementation of the development of the village, shopping areas of civic construction, shopping areas, community empowerment and unexpected expenditures. Accounting model villages will produce financial laporaan village consisting of APB Village, reports, reports on the realization of the budget, the early village-owned wealth report, balance sheet and notes to financial statements.

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 Determinant of Village Community Welfare Improvement

2020 ◽  
Vol 4 (1) ◽  
pp. 40
Author(s):  
Purwanto Purwanto ◽  
Hasna Safira
Keyword(s):  
Financial Management ◽  
Quantitative Methods ◽  
Agricultural Land ◽  
Central Government ◽  
Life Quality ◽  
Animal Husbandry ◽  
Primary Data ◽  
Village Community ◽  
The Village

AbstractVillage Fund (DD) has been allocated by Central Government since 2015, with a budget of Rp.20.80 trillion, and in 2020, DD is budgeted to be Rp72 trillion, experiencing a significant increase in 5 years. Priority for DD use according to the rules (Permendesa PDTT, No.11 / 2019) must provide as much benefit to the village community in the form of: a. life quality improvement; b. welfare improvement; c. poverty alleviation; and d. public services improvement (health, education, and social). The research was conducted in Cimerang Village, Padalarang Subdistrict, West Bandung Regency and aimed at analyzing the influence of DD Financial Management Accountability, Village Policy, and Village Institutions to the Improvement of Village Community Welfare This research used quantitative methods, where primary data was obtained from questionnaires of 135 respondents from the local village community and the Village Institution. The results indicated that three independent variables partially had a significant positive effect on improving the village community welfare. With the potential of vast agricultural land, including horticulture and animal husbandry, the creation of Village-Owned Enterprises (BUMDes) is a priority scale for Cimerang Village in the efforts of village independence, and from the results of efforts can be used in improving the quality of health and education, for example the establishment of the Polyclinic that provides health care is more diverse than Posyandu, the construction of a high school equivalent. Its influence is very meaningful for improving the welfare of the local community.Keywords: Accountability; BUMDes; Village fund Abstrak Dana Desa (DD) dialokasikan oleh Pemerintah Pusat sejak tahun 2015, dengan anggaran Rp 20,80 triliun, dan di tahun 2020 dianggarkan menjadi Rp 72 triliun, mengalami kenaikan signifikan dalam kurun waktu 5 tahun.  Prioritas penggunaan DD sesuai aturan (Permendesa PDTT, No.11/2019) harus memberikan manfaat sebesar besarnya bagi masyarakat desa berupa: a. peningkatan kualitas hidup; b. peningkatan kesejahteraan; c. penanggulangan kemiskinan; dan d. peningkatan pelayanan publik (kesehatan, pendidikan, dan sosial). Penelitian ini dilakukan di Desa Cimerang, Kecamatan Padalarang, Kabupaten Bandung Barat, dengan tujuan untuk menganalisis pengaruh Akuntabilitas Pengelolaan Keuangan DD, Kebijakan Desa, dan Kelembagaan Desa terhadap Peningkatan Kesejahteraan Masyarakat Desa. Penelitian ini menggunakan metode kuantitatif, data primer yang diperoleh dari penyebaran kuesioner diperoleh dari 135 responden masyarakat desa setempat dan Perangkat Lembaga Desa. Hasil dari penelitian ini menunjukkan bahwa secara parsial, ketiga variabel independen berpengaruh positif signifikan terhadap Peningkatan Kesejahteraan Masyarakat Desa. Dengan potensi lahan pertanian yang luas, temasuk di dalamnya holtikultura, dan peternakan, penciptaan Badan Usaha Milik Desa (BUMDes) merupakan skala prioritas bagi Desa Cimerang dalam upaya kemandirian Desa, dan dari hasil usaha dapat digunakan dalam peningkatan kualitas kesehatan serta pendidikan, misalnya pendirian Poliklinik yang memberikan pelayan kesehatan lebih beragam dibandingkan Posyandu, pembangunan sekolah setara menengah atas. Pengaruhnya sangat berarti bagi peningkatan kesejahteraan masyarakat setempat.Katakunci: Akuntabilitas; BUMDes; Dana desa

scholarly journals UPAYA PEMERINTAH DESA DALAM MENSEJAHTERAKAN MASYARAKAT DESA SETELAH BERLAKUNYA UU NO. 06 TAHUN 2014 TENTANG DESA

2020 ◽  
Vol 8 (1) ◽  
pp. 141-164
Author(s):  
Muksin M
Keyword(s):  
Human Resource Development ◽  
Human Resource ◽  
Financial Management ◽  
Infrastructure Development ◽  
Village Community ◽  
Physical Infrastructure ◽  
The Republic ◽  
Village Government ◽  
The Impact ◽  
The Village

The concept of village development has changed since the passing of Law number 06 of 2014. These changes have had a major impact on the concept of village development ranging from broader authority granted to village governments to the authority of village financial management. All these authorities have demands and responsibilities to the village government to strive for the welfare of the village community. The welfare of the village community becomes mandatory after the enactment of Law number 06 of 2014 concerning the Village, implicitly or explicitly giving clear instructions and making guidelines to the village government to maximize all efforts in realizing the welfare of the village community either through physical infrastructure development or human resource development. Because the village is a miniature of the Republic of Indonesia,the benchmark of the success and the progress of Indonesiaare reflectedby the smallest entity in the scale of village government. The impact of development in the village will be directly felt by the village community as a whole and indirectly affect the progress of the Republic of Indonesia.

scholarly journals The Auhtority of the Audit Board of The Republic Of Indonesia in Carrying Out Audits of Village Financial Management

2019 ◽  
Vol 7 (10) ◽  
Author(s):  
Seviola Islaini ◽  
Lalu Husni ◽  
M. Ilwan
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Regional Government ◽  
Conceptual Approach ◽  
The Status ◽  
State Finance ◽  
The Republic ◽  
The Government ◽  
Village Government ◽  
State Regional

This study aims to determine the authority of the Audit Board of The Republic of Indonesia in carrying out audits of Village Financial Management. This research is a normative legal research with a statutory approach and conceptual approach. Based on the research results it is known that the inspection conducted by the Audit Board of The Republic of Indonesia covers all elements of state finance as stipulated in Law Number 17 of 2003, but village finance is not explicitly mentioned in the regulation. Referring to the approach used in formulating State Finances in a general explanation of Law Number 17 of 2003 concerning State Finances, can be said that finance managed by the village government is also included in the scope of state/regional finances which are also the object of Supreme Audit Board audit. This is related to the clarity of the status and legal certainty over villages in the constitution of the Republic of Indonesia. Village government as the lowest body of authority has the original authority to regulate its own household also has the authority and power as a gradual delegation of government over it ie the regional government and the central government, so that the central/regional government and village government is an inseparable part of government administration country. Therefore village finance is a state/regional financial subsystem as a consequence of the division of tasks among the government, regional government and village government.

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