PENGELOLAAN DANA DESA DALAM BIDANG PEMBERDAYAAN (STUDI KASUS DESA NEKBAUN, KECAMATAN AMARASI BARAT, KABUPATEN KUPANG

This study aims to identify and explain how the village fund management in 2018 in the field of empowerment. This will certainly be adjusted based on the Minister of Home Affairs Regulation No. 113 of 2014 concerning Village Financial Management. This research uses qualitative method with interview technique and field documentation on 14 informants as key informants who are trusted to know about village financial management starting from the planning, budgeting, implementation, administration, reporting and accountability stages. The results of the study found that the existence of programs that had not been implemented or carried out well such as BUMDES and Taman Eden due to village fund management in the field of empowerment had not applied the principles of transparency, accountability, participants, and obedience and budget discipline in a good and correct manner. This is caused by several things including; lack of understanding from village officials regarding village fund management, especially in the area of empowerment, lack of level of community participation also in program implementation, lack of supervision from the district or provincial level also causes village governments to neglect in carrying out their duties and responsibilities, lack of training and socialization as one of the obstacles in the village fund management process, on the other hand, there are individuals who want to take advantage of funds sourced from the APBN, and the latter is a classic problem found in almost every village. Human power is less qualified due to the small number of people who have tertiary education.

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Implementation of Village Fund Management in Panyirapan Village, Sukanagara Village and Soreang Village, Soreang Sub-Dstrict, Bandung Regency

Journal of Accounting Auditing and Business ◽

10.24198/jaab.v1i2.18346 ◽

2018 ◽

Vol 1 (2) ◽

pp. 34

Author(s):

Irman Nurhakim ◽

Ivan Yudianto

Keyword(s):

Data Analysis ◽

Financial Management ◽

Qualitative Method ◽

Fund Management ◽

Timely Manner ◽

Inhibiting Factors ◽

Human Resource Training ◽

Village Government ◽

Consultative Body ◽

The Village

The purpose of This study is to find out how the implementation of village fund management as well as supporting factors and inhibiting factors in the management of village funds in three villages in Soreang Sub-District, Bandung Regency. This research was conducted in Panyirapan Village, Sukanagara Village, and Soreang Village in Soreang Sub-District, Bandung Regency. The method used in this research is a qualitative method with interview approach and observation with the responder, that is Head of Village, Village Secretary, Village Treasurer, and Village Consultative Body (BPD). Data analysis is done by data reduction then presents the data and draw conclusions on the data obtained according to the method of data analysis for qualitative research. The results of this study indicate that the implementation of fund management from planning, implementation, administration, reporting, and accountability of the three villages are appropriate with the Regulation of the Minister of Home Affairs Number 113 the Year 2014 concerning Village Financial Management, but in terms of administration for the Panyirapan Village has not been in accordance with regulation, then for reporting the three villages have not been able to report to the regency in a timely manner based on regulations. For most supporting factors in the three villages of human resource training for the village government, understanding in running the Village Financial System application and for the three villages as a whole is still the lack of workers in the field during development activities and the lack of human resources in administration and regulation.

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TOLERANSI ANTAR PENGANUT NAHDHATUL ULAMA, MUHAMMADIYAH, DAN KRISTEN JAWA DI BATANG

KOMUNITAS INTERNATIONAL JOURNAL OF INDONESIAN SOCIETY AND CULTURE ◽

10.15294/komunitas.v5i1.2366 ◽

2013 ◽

Vol 5 (1) ◽

Author(s):

Adistya Iqbal Irfani, ◽

Moh. Yasir Alimi ◽

Rini Iswari

Keyword(s):

Research Method ◽

Qualitative Method ◽

Point Of View ◽

The Other ◽

Mixed Marriage ◽

Mutual Support ◽

Administrative Leaders ◽

Religious Aspects ◽

The Village

Tujuan penelitian ini adalah untuk mengeksplorasi bentuk toleransi dan faktor pendorong dan faktor penghambat toleransi masyarakat Jawa dengan studi kasus di Dukuh Medono Kabupaten Batang. Di dukuh tersebut, penganut organisasi agama seperti NU, Muhammadiyah dan Kristen Jawa di Dukuh Medono saling hidup rukun. Metode penelitian menggunakan metode penelitian kualitatif dengan pendekatan fenomenologi. Hasil penelitian menunjukan bahwa toleransi antar penganut NU, Muhammadiyah, Kristen Jawa tampak berbagai bentuk. Antara NU dan Kristen Jawa dalam bentuk partisipasi dalam ritual tahlilan, sedangkan antar ketiganya tampak dalam bentuk kerja bakti, saling membantu dalam acara hajatan, perkawinan campur dan saling berkunjung bila ada yang sakit. Faktor pendorong toleransi antara lain budaya toleransi yang sudah lama, pernikahan antar penganut yang berbeda, sosialisasi toleransi dalam keluarga, dan kepemimpinan desa yang menekankan pentingnya toleransi. Sedangkan faktor penghambat toleransi yaitu perbedaan pandangan antar penganut NU dan Muhammadiyah dalam pelaksanaan ibadah, pernikahan beda keyakinan, dan sikap menyinggung keyakinan diantara penganut yang ada. The objective of this study is to explore forms of tolerance and the driving factor of religious tolerance in Dukuh Medono, Batang. In that village, the followers of NU, Muhammadiyah, and Kristen Jawa live peacefully and united in tolerance. The research method used here is a qualitative method with phenomenology approach. The result of the research shows that the tolerance between NU followers and Javanese Christians take the form of participation in tahlilan ritual. The tolerance between NU, Muhammadiyah followers, and Kristen Jawa followers are expressed through kerja bakti, mutual support in hajatan rituals, mixed marriage, visits to the sick, and social activities together. The factors which help to create tolerance include the culture of tolerance which exist in the village, marriages between religious followers, the socialization of tolerance within family, the socialization of tolerance within the society and the role of village administrative leaders. On the other hand, the factors which distract tolerance are different point of view between NU dan Muhammadiyah followers in some religious aspects, marriage between different religious followers, and the attitude of insulting others beliefs.

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

Journal of Accounting Science ◽

10.21070/jas.v2i2.1565 ◽

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.

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Stakeholder collaboration to support accountability in village fund management and rural development

Journal of Socioeconomics and Development ◽

10.31328/jsed.v3i2.1395 ◽

2020 ◽

Vol 3 (2) ◽

pp. 89

Author(s):

Fannidya Hamdani Zeho ◽

Ardian Prabowo ◽

Roro Ayu Estiningtyas ◽

Mahadiansar Mahadiansar ◽

I Gede Eko Putra Sri Sentanu

Keyword(s):

Rural Development ◽

Human Resources ◽

Financial Management ◽

Economic Benefits ◽

Community Empowerment ◽

Fund Management ◽

Interactive Approach ◽

Stakeholder Collaboration ◽

Village Government ◽

The Village

The village government has an substantial responsibility in managing human resources to produce regional economic benefits. This research aims to identify the stakeholder collaboration to support accountability in village fund management and rural development. This study used an interactive approach with data collection methods such as structured interviews, documentation, and observation. The object of the study is village officials in Pranggang Village, Plosoklaten District, Kediri Regency, East Java Province. The results of the study showed that the village government has not optimally carried out its role in involving more stakeholders. Collaborative stakeholders in managing village funds involved village government officials, activity management team and community. They play a positive role in bringing about village accountability in managing village funds. An increased community participation contribute to program evaluation activities and effectiveness in the village financial management. The accountability of the village funds utilization has met the Home Affairs Ministerial Regulation number 113 of 2014. In addition, social accountability has been applied in various forms of effective interactions between the community and village government. Much efforts are required to improve the quality of human resources through more stakeholder engagement, training activity and community empowerment. JEL Classification: H72; H83; O20

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INOVASI PENINGKATAN KAPASITAS BENDAHARA DESA DALAM PENGELOLAAN KEUANGAN DESA

Jurnal TAMBORA ◽

10.36761/jt.v4i2a.776 ◽

2020 ◽

Vol 4 (2A) ◽

pp. 63-76

Author(s):

Muhammad Saleh

Keyword(s):

Qualitative Research ◽

Financial Management ◽

Research Method ◽

Descriptive Analysis ◽

Secondary Data ◽

Fund Management ◽

Target Time ◽

Planning Implementation ◽

Village Government ◽

The Village

This study aims to determine the compliance of existing administrationcarried out by the Village Government with the Minister of Home Affairs Regulation Number 1132014 concerning Village Financial Management and Legislationapplicable. The research method used is qualitative researchdescriptive analysis. Secondary data were obtained from the library study, while primary dataobtained through the results of research conducted at research locations in the districtSumbawa with 157 villages in Sumbawa Regency,which examined the 8 villages that were the samples of the study, as for the locationThe research was conducted in Labuhan Village, Sumbawa, Uma Beringin, Tepal, BatuRotok, Kaung Island, Bungin Island, Lekong and Mapin Rea and the Empowerment ServiceCommunities and Villages (Dinas PMD) Sumbawa Regency. This research aims tosynthesis of village financial management in the management of Village Funds. This type of researchis a qualitative research with a descriptive analysis approach. This researchcarried out using documentation techniques and interviews with parties involved in the management of the Village Fund. Descriptions are obtained throughanalysis of Permendagri No. 113 of 2014 by comparing the realization in the field.Village Fund Management from the planning, implementation, administration, reporting stagesand accountability in general can be said to be in accordance withPermendagri No. 113 of 2014 although there are several things in the planning,implementation and administration that are still not in accordance with the target time.

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LAWANG SEKEPENG PADA MASYARAKAT KELURAHAN BERENG BENGKEL KECAMATAN SABANGAU PALANGKA RAYA

Jurnal Socius ◽

10.20527/jurnalsocius.v3i1.3255 ◽

2014 ◽

Vol 3 (1) ◽

Author(s):

Norlela Norlela

Keyword(s):

Cultural Change ◽

Qualitative Method ◽

Complete Data ◽

The Other ◽

The Real ◽

Marriage Ceremony ◽

Other Hand ◽

The Village ◽

Original Concept

Bereng Bengkel Village is the village that still holds Dayak Ngaju culture. In the other hand, implementation of Lawang Sekepeng in every marriage ceremony in the middle of modern civilization in which this tradition it self is very rarely used. Therefor, the purposes study was the description of Lawang Sekepeng which is still sustained by the community Bereng Bengkel. This study used a qualitative method which aimed was to obtain more complete data, more depth, credible and meaningful so that the research objectives can be achieved. The result found that (1) the concept of Lawang Sekepeng implemented by Dayak Ngaju community at weddings in Bereng Bengkel has slight differences and similarities with the original concept applied by the real Dayak Ngaju community (Kaharingan). Additionally, cultural change in Bereng Bengkel was also motivated by acculturation, assimilation and cultural diffusion.Keywords: Lawang Sekepeng and marriage ceremony

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PENGARUH KOMPETENSI DESA, PARTISIPASI MASYARAKAT DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN KEUANGAN DESA

J-ISCAN: Journal of Islamic Accounting Research ◽

10.52490/j-iscan.v2i2.871 ◽

2020 ◽

Vol 2 (2) ◽

pp. 92-112

Author(s):

Dara Fitrinanda ◽

Linda Linda ◽

Maya Febrianty Lautania

Keyword(s):

Information Technology ◽

Public Participation ◽

Financial Management ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Statistical Testing ◽

Fund Management ◽

The Village ◽

The City ◽

Positive Effect

The purpose of this research is toexamine the effect of village officers competency, community participation and utilization of information technology on village fund management. Data was obtained through distributing questionnaires to 55 village officers from 11 villages in the city of Jantho Subdistrict, Aceh Besar District. Statistical testing using multiple linear regression analysis with SPSS application. The results showed that (1) the competence of the village officers, public participation, and utilization of information technology had a positive effect on village fund management, (2) the competence of village officers had a positive effect on village fund management, (3) public participation had a positive effect on village fund management. (4) the use of information technology has a positive effect on village fund management. Keyword: Competency Village Officers, Public Participation, Information Technology, Village Financial Management. Abstrak Penelitian ini bertujuan untuk menguji pengaruh kompetensi perangkat desa, partisipasi masyarakat dan pemanfaatan teknologi informasi terhadap pengelolaan keuangan desa. Data diperoleh melalui penyebaran kuesioner kepada 55 perangkat desa dari 11 desa di Kecamatan kota Jantho, Aceh besar. Pengujian statistik menggunakan analisis regresi linier berganda dengan aplikasi SPSS. Hasil penelitian menunjukkan bahwa (1) kompetensi perangkat desa, partisipasi masyarakat, dan pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa, (2) kompetensi perangkat desa berpengaruh positif terhadap pengelolaan keuangan desa, (3) partisipasi masyarakat berpengaruh positif terhadap pengelolaan keuangan desa, (4) pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa. Kata kunci: Kompetensi Perangkat Desa, Partisispasi Masyarakat, Teknologi Informasi, Pengelolaan Keuangan Desa.

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Actor Contestation in Village Fund Management

Sodality Jurnal Sosiologi Pedesaan ◽

10.22500/9202132531 ◽

2021 ◽

Vol 9 (3) ◽

Author(s):

Rizky Trisna Putri ◽

Sofyan Sjaf ◽

Ekawati Sri Wahyuni

Keyword(s):

Qualitative Method ◽

Central Government ◽

Fund Management ◽

Government Budget ◽

Case Study Approach ◽

Study Approach ◽

Village Government ◽

The Village ◽

Rules Set

Village funds are sourced from the central government budget which is trasferred directly to the village government. This direct transfer takes place after Law No. 6/2014 or also known as The Village Law. This larger village fund can only be accessed by the village government if it follows the rules set by the central government so that the actor in the village will use their assets to accomodate their interests related to village fund management. This study aims to explain the contestation of actors in managing village funds in two villages. This study uses a qualitative method with a case study approach conducted in Suko Village, Probolinggo Regency and Sukadamai Village, Bogor Regency. The results of this study are the village head is the actor who plays the most role in managing village funds using symbolic asset which is the position of the village head. This asset is the strongest because it has legitimacy from the state to be able to make decisions related to the village fund management.

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Sistem Akuntansi Pengelolaan Dana Desa

Jurnal Ekonomi dan Bisnis ◽

10.24914/jeb.v19i2.336 ◽

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

ABSTRACTIn 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. SARIPATIPada 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.

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Analisis Faktor-Faktor yang Menyebabkan Keterlambatan Penyaluran Dana Desa Studi Kasus pada Kabupaten Pacitan

Indonesian Treasury Review Jurnal Perbendaharaan Keuangan Negara dan Kebijakan Publik ◽

10.33105/itrev.v1i3.46 ◽

2016 ◽

Vol 1 (3) ◽

pp. 35-48

Author(s):

Ilyassa Ardhi

Keyword(s):

Civil Society ◽

Qualitative Analysis ◽

Program Implementation ◽

Research Method ◽

Central Government ◽

The Other ◽

Government Program ◽

Other Hand ◽

First Time ◽

The Village

This study analyzes the implementation of the Village Fund Program and the cause of the delay in absorption of the fund in 2015 in Pacitan District. The Village Fund Program as a central government program was implemented at the first time in 2015. The Civil Society and Village Empowerment Board (BPMPD) was investigated with regard to a sample of seven villages in Pacitan District. The research method is descriptive qualitative analysis, with data collected by conducting interviews and collecting documentation. The results reveal that the delay in absorption was caused by deficient regulations, which were subsequently revised in April 2015 to improve the implementation of the Village Fund Program. As a result, the Program implementation timeline is shifting from the initial plan. On the other hand, the BPMPD of Pacitan District faced difficulties in interpreting the regulations regarding the implementation of the Program from three line ministries. Abstrak Penelitian ini bertujuan untuk menganalisis pelaksanaan Program Dana Desa dan mencari penyebab terjadinya keterlambatan penyerapan dana desa pada tahun 2015. Penelitian ini dilakukan di Kabupaten Pacitan. Penelitian dilakukan pada Badan Pemberdayaan Masyarakat dan Pemerintahan Desa (BPMPD) dan mengambil tujuh desa sebagai sampel. Metode analisis data dalam penelitian ini adalah kualitatif deskriptif, yang sumber datanya diperoleh dengan melaksanakan wawancara dan dari sumber dokumentasi. Hasil penelitian menunjukkan bahwa keterlambatan penyerapan Dana Desa disebabkan oleh ketidaksempurnaan peraturan yang mendasari pelaksanaan Program Dana Desa. Akibatnya, pada bulan April 2015 dilakukan perubahan peraturan pelaksanaan Program Dana Desa yang berdampak pada bergesernya timeline pelaksanaan program tersebut. Di samping itu, BPMPD Kabupaten Pacitan menghadapi kendala dalam penginterpretasian peraturan terkait pelaksanaan Program Dana Desa dari tiga kementerian terkait.

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