PEMBINAAN DAN PENGAWASAN PENYELENGGARAAN PEMERINTAHAN DAERAH DALAM PENGELOLAAN KEUANGAN PEMERINTAH DESA (Studi Kasus pada Desa Mojorejo Kecamatan Modo Kabupaten Lamongan)

Publika ◽  
2021 ◽  
pp. 285-294
Author(s):  
Alicya Cindy Pradana ◽  
Muhammad Farid Ma'ruf
Keyword(s):  
Financial Management ◽  
Research Result ◽  
Road Construction ◽  
Monitoring And Evaluation ◽  
Research Approach ◽  
Regional Government ◽  
Descriptive Research ◽  
Local Government Finance ◽  
Income Sources ◽  
Result Show

Sumber pendapatan Desa Mojorejo pada tahun 2020 yang berjumlah Rp. 1. 880.871.300 dengan adanya rencana pembangunan pada berbagai sektor terutama pada pembangunan jalan di beberapa  dusun dengan total jumlah anggaran mencapai ±Rp. 900.000.000 kemudian pembangunan gedung BUMDES (Badan Usaha Milik Desa) sebesar Rp. 100.000.000 dan pemberdayaan masyarakat Desa Mojorejo dengan sebagian besar anggaran berasal dari DD (Dana Desa) mampu memberikan peluang berupa tindakan penimpangan dalam pengelolaan keuangan desa. Penelitian ini dilakukan untuk mengetahui bagaimana bentuk pembinaan dan pengawasan keuangan Desa oleh Pemerintah Derah Kabupaten Lamongan di Desa Mojorejo Kecamatan Modo khususnya dalam pengelolaan keuangan desa yang mana peneliti menggunakan pendekatan penelitian kualitatif dan jenis penelitian deskriptif. Hasil penelitian menunjukkan upaya pembinaan dan pengawasan oleh Pemerintah Daerah yang dilaksanakan Inspektorat Kabupaten Lamongan dan Dinas PMD (Pemberdayaan Masyarakat dan Desa) Kabupaten Lamongan memberikan dampak yang jelas terkait pengelolaan keuangan Desa Mojorejo dimana pengelolaan keuangan desa menjadi terkontrol dan disiplin melalui upaya monitoring dan evaluasi seacara langsung maupun tidak langsung. Kata Kunci: Pembinaan dan Pengawasan, Pemerintah Daerah, Keuangan, Desa, Inspektorat, Dinas PMD, BPD.     Mojorejo village’s income sources in 2020 amounting to 1.880.871.300 Rupiahs with development plansin various sectors, especially in road construction in several hamlets with a total ±Rp. 900.000.000 Rupiahs and then the construction of BUMDES (Village Owned Enterprise) building of 100.000.000 Rupiahs and public empowerment with a large portion of the budget coming from Village Fund (Dana Desa) could provide opportunities in the form of irregularities in village financial management. This research was conducted to determine how the form of guidance and supervision of Village finances by the Regional Government of Lamongan Regency in Mojorejo Village, Modo District, especially in village financial management where the researcher uses a qualitative research approach and this type of descriptive research. The research result show the role of guidance and supervision by the Regional Government carried out by the Inspectorate of  Lamongan Regency, the Dinas PMD Kabupaten Lamongan, and financial supervisory agencies (Inspectorate) have had a clear impact on the financial management of Mojorejo Village where the financial management becomes controlled and disciplined through direct and indirect monitoring and evaluation efforts. Keywords: Guidance and Supervision, Local Government, Finance, Village, Inspectorate, Dinas PMD, BPD.

Corporate governance in state-owned enterprises in Lesotho

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Emmanuel Kopang Botlhale
Keyword(s):  
Corporate Governance ◽  
Financial Management ◽  
Research Approach ◽  
African Countries ◽  
Content Type ◽  
The Public ◽  
Descriptive Research ◽  
Policy Debates ◽  
Institutional Architecture

Purpose The purpose of this study is to discuss corporate governance in state-owned enterprises (SOEs) in Lesotho to influence policy debates. Design/methodology/approach This is a desktop study that used the qualitative research approach. For this research, the case study method has been adopted. In terms of orientation, this is descriptive research. Data were collected from three-tiered sources: independent publications (e.g. World Bank); government publications; and newspaper articles. Data analysis was in the form of document analysis. Findings The study concluded that there are instances of poor and/or bad governance in SOEs in Lesotho. Egregious examples include transgressing against the Public Financial Management Act (2011) and the failure to submit Audited Financial Results. Research limitations/implications The findings are limited to a specific case. Nonetheless, there are general lessons that can be drawn for African countries from the case study. A key general lesson is the imperative need to reconfigure the legal-institutional architecture of SOEs so that they create public value. Practical implications Other than cataloguing instances of poor and/or bad governance in SOEs in Lesotho, the paper goes further and accordingly makes policy recommendations to enhance corporate governance in SOEs in Lesotho. Originality/value There is no academic study on corporate governance in SOEs in Lesotho; therefore, there is a gap in the literature. Hence, the study makes an original contribution to the literature.

scholarly journals ANALYSIS OF VALUE FOR MONEY INCOME BUDGETS GOVERNMENT OF THE CITY OF MEDAN

2020 ◽  
Vol 4 (02) ◽  
pp. 115
Author(s):  
Hendra Hermain ◽  
Aqwa Naser Daulay ◽  
Debby Tamara Enre
Keyword(s):  
Financial Performance ◽  
Financial Management ◽  
Local Governments ◽  
City Government ◽  
Research Approach ◽  
Regional Government ◽  
Value For Money ◽  
Regional Income ◽  
Analysis Technique ◽  
The City

Problems that often arise in the implementation of the Revenue Budget and Regional Expenditure is a waste of budget use done and not on target which should be felt by the community general. This study aims to determine the financial performance of the City Government The terrain is measured using the Value for Money method which consists of economical, efficiency, and effectiveness, and to find out whether financial performance calculated using the Value for Money method in accordance with the Ministry of Home Affairs No. 600,900-327 of 1996. This research was conducted at the Financial Management Agency and Regional Assets of Medan City. This research approach is in the form of an approach descriptive research that is conducted by collecting and presenting data received from the Medan City Government in the form of data on the amount of the Budget Regional Government Revenue and Expenditures Medan City Government thus provides the writerss to analyze and compare with existing theory. The data analysis technique used is descriptive analysis technique qualitative. The results showed that, the performance of Local Government Medan City regency during 2014-2018 has not been economical because it has an average economic ratio of 79% and included in the category of less economical. In terms of efficiency it is less efficient because it has an average efficiency ratio 99.71%. And in terms of effectiveness, the average effectiveness ratio is 82.49% which is in the quite effective category. The economic ratio of the Medan City Government has decreased, the ratio of regional spending efficiency has increased, the ratio the effectiveness of regional income has decreased, and the performance of the City Government The terrain measured using Value for Money has decreased. This happens due to the lack of maximum regional income, as evidenced by regional income that is not able to reach the target, and increased spending Regional Government of Medan City. Then it can be said that the Value for Money Ratio the Medan City Government has not met the standards based on the Minister of Home Affairs. No. 600,900-327 of 1996. Factors causing Value for Money have not been fulfilled standard because of the amount of realization of regional expenditure incurred, and also local governments are not able to achieve the revenue targets that have been determined by the Regional Government

PRINSIP OTONOMI DALAM PENGELOLAAN KEUANGAN DAERAH PASCA BERLAKUNYA PERATURAN PRESIDEN NOMOR 33 TAHUN 2020 TENTANG STANDAR HARGA SATUAN REGIONAL

2021 ◽  
Vol 14 (1) ◽  
Author(s):  
Mahrus Hasyim
Keyword(s):  
Financial Management ◽  
Unit Price ◽  
Research Approach ◽  
Regional Government ◽  
City Governments ◽  
Regional Autonomy ◽  
Regional Administration ◽  
Regional Budget ◽  
The Republic ◽  
Regional Funds

AbstractIndonesia has implemented the principle of regional autonomy as widely as possible, which has been regulated normatively through the formation of applicable laws and regulations, namely Law of the Republic of Indonesia Number 33 of 2004 concerning Regional Autonomy. In more depth, what is meant by autonomy is that in the context of the implementation of regional government in accordance with the mandate of the 1945 Constitution, regional governments regulate and manage government affairs themselves according to the principles of autonomy and co-administration, including in the area of regional financial management. This emerges the latest regulation where there are problems when regional funds and village funds in each region vary greatly in the management of regional financial budgets, as has been issued through Presidential Regulation No. 33/2020 concerning Regional Unit Price Standards. Even so, the regions must make an activity or the effectiveness of regional administration run well in line with regional activities and optimal utilization of regional funds. Of course, this is very interesting when it is assessed that the management of regional finances after the enactment of the Presidential Regulation is a consideration to be able to make the best and most efficient use of regional budget sources. This study uses a normative research approach, because several things are studied in theory, norms, written norms and are a rather conceptual nature of a study. Based on the results of the research, the researcher can find Article 18 paragraph (2) of the 1945 Constitution of the Republic of Indonesia which states that “Provincial, district, and city governments regulate and manage government affairs themselves according to the principles of autonomy and assistance tasks. Each region according to its regional character has different priorities from one region to another in the welfare of the community. The approach taken in the Regional Government Law is an asymmetrical approach, in the sense that the broadest possible autonomy provides different directions from one another according to the needs and characteristics of each region.Keywords: governments; regulated; the principle of regional autonomyAbstrakIndonesia sudah menerapkan prinsip otonomi daerah yang seluas-luasnya, di mana telah diatur secara normatif melalui pembentukan peraturan perundang-undangan yang berlaku, yakni Undang-Undang Republik Indonesia Nomor 33 Tahun 2004 tentang Otonomi Daerah. Secara lebih mendalam otonomi yang dimaksud adalah dalam rangka penyelenggaraan pemerintahan daerah sesuai amanat UUD 1945, pemerintah daerah mengatur dan mengurus sendiri urusan pemerintahan menurut asas otonomi dan tugas pembantuan, termasuk juga dalam hal pengelolaan keuangan daerah. Hal ini muncul peraturan yang terbaru di mana ada problematika ketika dana daerah dan dana desa di masing-masing daerah itu sangatlah berbeda-beda dalam pengelolaan anggaran keuangan daerah, sebagaimana telah dikeluarkan melalui Peraturan Presiden Republik Indonesia Nomor 33 Tahun 2020 tentang Standar Harga Satuan Regional. Meskipun demikian daerah harus membuat suatu kegiatan atau efektifitas penyelenggaraan daerah berjalan dengan baik seiring dengan kegiatan daerah dan pemanfaatan dana daerah yang optimal. Tentunya ini sangat menarik ketika dinilai pengeloaan keuangan daerah pasca berlakunya Peraturan Presiden tersebut menjadi pertimbangan untuk bisa memanfaatkan sumber anggaran daerah dengan sebaik-baiknya dan seefisien mungkin. Penelitian ini menggunakan pendekatan penelitian normatif, dikarenakan beberapa hal dikaji secara teori, kaidah-kaidah, norma-norma yang secara tertulis dan merupakan sifat daripada konseptual dalam suatu penelitian. Berangkat dari hasil penelitian, maka peneliti bisa temukan Pasal 18 ayat (2) Undang-Undang Dasar Negara Republik Indonesia Tahun 1945 disebutkan bahwa “Pemerintahan daerah provinsi, daerah kabupaten, dan kota mengatur dan mengurus sendiri urusan pemerintahan menurut asas otonomi dan tugas pembantuan. Setiap daerah sesuai karakter daerahnya mempunyai prioritas yang berbeda antara daerah satu dan daerah lainnya dalam menyejahterakan masyarakat. Pendekatan yang diambil dalam Undang-Undang Pemerintahan Daerah adalah pendekatan yang bersifat asimetris, dalam artian bahwa otonomi seluas-luasnya memberikan arahan yang berbeda antara satu sama lainnya sesuai dengan kebutuhan dan karakteristik daerah masing-masing.

scholarly journals Analysis of Effectiveness of Mutual Muraja’ah on Juz Amma Reading Fluency for Kindegarten Class at TPQ Raudlatul Qur’an Karang Duwak Arosbaya

2021 ◽  
Vol 7 (2) ◽  
pp. 106-121
Author(s):  
Mushohihul Hasan ◽  
Faizin Faizin ◽  
Holil Baita Putra
Keyword(s):  
Reading Fluency ◽  
Case Study Research ◽  
Kindergarten Students ◽  
Research Approach ◽  
Descriptive Research ◽  
Evaluation Test ◽  
Result Show ◽  
Qualitative Descriptive ◽  
Assessment Result

In this study, the researcher raised a learning method problem namely mutual Muroja’ah to read juz amma fluently for kindergarten students at TPQ Raudlatul Qur’an. In this study, researcher used a qualitative descriptive research approach with case study research. The data collection techniques used observation, test, interview and documentation. The analysis techniques used were a) data reduction, b) data display and c) conclusion making. As the result of the study are: a) the mutual muroja’ah method implementation was conducted by many ways such as guided muroja’ah, continuing verse muroja’ah and reading together, b) the method is very effective in helping students to read Alqur’an fluently, in terms of the results of evaluation test every three months that the percentage assessment result show that many students obtain grade B and even some students achieved grade A in terms of reading fluency

scholarly journals IMPLEMENTASI KEBIJAKAN BADAN USAHA MILIK DESA UNTUK PENDAPATAN DESA DI KABUPATEN TRENGGALEK

2018 ◽  
Vol 16 (2) ◽  
pp. 62
Author(s):  
Edy Kuncahyo
Keyword(s):  
Development Policy ◽  
Public Support ◽  
Research Approach ◽  
Regional Government ◽  
Income Source ◽  
The Public ◽  
Income Sources ◽  
Edward Iii ◽  
The Village ◽  
Legal Product

The establishment of Village-Owned Enterprises (Badan Usaha Milik Desa/BUMDes) in Trenggalek Regency was carried out simultaneously in the 2001 Budget Year throughout the village with 152 pieces still not in accordance with Law Number 22 of 1999 concerning Regional Government. This Village Decree was made by the Village Head and Village Deliberation Institution (Lembaga Masyarakat Desa/LMD) and for its approval by the Regent's decision. It was supposed that after the Village Representative Body was formed in 2002, then the legal product of the establishment of a Village Owned Business Entity in the form of a Village Decree was changed to a Village Regulation. Facts in the field of Village-Owned Enterprises in Trenggalek Regency have only changed the legal product of its establishment in 2011 and 2012 after 39th Minister of Home Affairs Regulation concerning Village-Owned Enterprises and Regional Regulations of Trenggalek Regency that regulate Village-Owned Enterprises in 2010. the implementation of the policy on the development of village income sources through Village-Owned Enterprises in Trenggalek Regency? This research approach uses qualitative. Using the Goerge C. Edward III Theory, there are 4 variables that influence the implementation of the policy, namely (1) communication, (2) resources, (3) disposition, and (4) bureaucratic structure, it is felt that there are 1 (one) variables namely the public support variable. The result is that the implementation of the Village income source development policy through Village Owned Enterprises in Trenggalek Regency can be declared successful, with categories namely 67 BUMDesa good, 24 BUMDes moderate and 61 BUMDes less and until the study was carried out no BUMDes was dissolved.

scholarly journals EVALUASI PERLAKUAN PERSEDIAAN BARANG DAGANGAN PADA PT. PERTANI (PERSERO) CABANG SULAWESI UTARA

2017 ◽  
Vol 12 (01) ◽  
Author(s):  
Dei Gustiani Gerungan ◽  
Sifrid S. Pangemanan ◽  
Rudy J. Pusung
Keyword(s):  
Research Result ◽  
Operational Stability ◽  
Trading Company ◽  
Agriculture Sector ◽  
Descriptive Research ◽  
North Sulawesi ◽  
Initial Observation ◽  
Result Show ◽  
Qualitative Descriptive

PT. Pertani (Persero) Branch of North Sulawesi is a trading company operating in agriculture sector. Inventory has an important role to maintain the company’s operational stability and determine the company’s level of profit. The main problem in accounting of inventory the inconsistency with PSAK no.14.The purpose of this study is to analysis the consistency between the disclosure of inventory with PSAK no.14. Data was collected by interview, documentation, and initial observation prior research. This study is a qualitative descriptive research. Result show that the company has mostly closure its inventories in accordance with PSAK no.14.Keywords: inventory accounting, psak no.14

scholarly journals ANALISIS KEMAMPUAN BERPIKIR KRITIS MATEMATIS SISWA SMP PADA MATERI LINGKARAN DAN BANGUN RUANG SISI DATAR

2019 ◽  
Vol 2 (6) ◽  
pp. 371
Author(s):  
Dara Puspita Dewi ◽  
Dinar Mediyani ◽  
Wahyu Hidayat ◽  
Euis Eti Rohaeti ◽  
Tommy Tanu Wijaya
Keyword(s):  
Critical Thinking ◽  
Junior High School ◽  
Learning Strategy ◽  
Research Result ◽  
Descriptive Research ◽  
Flat Side ◽  
Result Show ◽  
8Th Grade ◽  
Qualitative Descriptive ◽  
And Mathematics

The skill to think critically and mathematics is the basic essential mathematic skills and need to owned by students who study math. This research method use qualitative descriptive research which aims to analyze the student’s mistakes when they do mathematic critical thinking questions on the discussion of circle and flat side geometry. This research subject is 8th grade student who study at one of public junior high school in the city of Purwakarta, Indonesia. The test instrument was 5 essay questions. The research result show that more students have their own difficulties when they do question number 2,3 and 5.  I suggested the learning strategy which can upgrade their mathematics critical thinking skill should be used as the learning process.

scholarly journals Pengembangan Program Inkubator Wirausaha Sosial di Kecamatan Cibungbulang, Kabupaten Bogor

2016 ◽  
Vol 1 (2) ◽  
pp. 88
Author(s):  
Amiruddin Saleh ◽  
Ujang Sehabudin ◽  
. Warcito
Keyword(s):  
Action Research ◽  
Financial Management ◽  
Technical Assistance ◽  
Descriptive Analysis ◽  
Management Training ◽  
Business Community ◽  
Research Approach ◽  
Regional Government ◽  
Community Members ◽  
Business Partnership

The action research purposes are: 1) Studying the characteristics of entrepreneurs and business community members of the social entrepreneurial incubator; 2) Review the business partnership and business community through social business incubator; and 3) Increase the motivation for the business and the business community. This research approach is action research. This study uses a descriptive analysis of the target group and the entrepreneurs and business people in the Situ Udik and Cimanggu I Village Cibungbulang Subdistrict, Bogor District. Based on the results of the study showed that: 1) The characteristics of the micro small businessman at Posdaya dominated the productive age with a high school graduate, pick the dependents of 3-4 people; 2) Partnerships undertaken by Posdaya among others, the regional government through BKP5K Bogor, MT Farm, Dompet Dhuafa Livestock, P2MKP KKP, Koperasi Posdaya Indonesia (KPI), IPB, and BRI; and 3) Training and mentoring for small micro business focused on financial management training for families and businesses, packaging design training, mentoring, and technical assistance.

scholarly journals Public Policy Analysis on Watershed Governance in Indonesia

2021 ◽  
Vol 13 (12) ◽  
pp. 6615
Author(s):  
Tri Sulistyaningsih ◽  
Achmad Nurmandi ◽  
Salahudin Salahudin ◽  
Ali Roziqin ◽  
Muhammad Kamil ◽  
...  
Keyword(s):  
Local Governments ◽  
Central Government ◽  
Good Governance ◽  
Institutional Arrangement ◽  
Future Research ◽  
Research Approach ◽  
Regional Government ◽  
Government Regulations ◽  
Institutional Control ◽  
Watershed Governance

This paper, which is focused on evaluating the policies and institutional control of the Brantas River Basin, East Java, Indonesia, aims to review government regulations on watershed governance in Indonesia. A qualitative approach to content analysis is used to explain and layout government regulations regarding planning, implementation, coordination, monitoring, evaluation, and accountability of the central and local governments in managing the Brantas watershed, East Java, Indonesia. Nvivo 12 Plus software is used to map, analyze, and create data visualization to answer research questions. This study reveals that the management regulations of the Brantas watershed, East Java, Indonesia, are based on a centralized system, which places the central government as an actor who plays an essential role in the formulation, implementation, and accountability of the Brantas watershed management. In contrast, East Java Province’s regional government only plays a role in implementing and evaluating policies. The central government previously formulated the Brantas watershed. This research contributes to strengthening the management and institutional arrangement of the central government and local governments that support the realization of good governance of the Brantas watershed. Future research needs to apply a survey research approach that focuses on evaluating the capacity of the central government and local governments in supporting good management of the Brantas watershed.

Strategic Management Teacher Performance Development to Improve Learning Quality

2019 ◽  
Vol 7 (2) ◽  
pp. 333-345
Author(s):  
Abdu Syahid ◽  
Iim Wasliman ◽  
Hendi Suhendraya Muchtar ◽  
Nanang Hanafiah
Keyword(s):  
Strategic Management ◽  
Performance Monitoring ◽  
Teacher Performance ◽  
Monitoring And Evaluation ◽  
Research Approach ◽  
Strategy Formulation ◽  
Performance Coaching ◽  
Quality Of Learning ◽  
Performance Development

Strategy Management for Teacher Performance Development to Improve the Quality of Lessons is a response to the quality of learning that still needs to be improved, by developing teacher performance, is a solution to improving the quality of learning. Focus of the problem: How to Implement Strategic Management of Teacher Performance Development to Improve the Quality of Learning. Specific objectives of this study are to identify and analyze: (1) Internal and External Environments, (2) Formulation of Strategy Formulation, (3) Strategy Implementation, (4) Teacher Performance Monitoring and Evaluation Management, (5) Strategic Steps to Overcome Problems and Weaknesses. Research methods and procedures refer to the qualitative research approach. The theories that underlie this research are strategic management theory, performance coaching theory, higher order thinking learning theory and madrasah culture theory. The main findings of this study are: (1) The principal of madrasah has not analyzed and combined strengths, weaknesses, opportunities and challenges into a strategic assumption conclusion that can be used as a basis for further strategic planning, (2) Strategy formulation is not based on strategic assumptions that maximize strength factors and minimizing the weakness factor by taking advantage of opportunities in facing challenges.

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