scholarly journals KEBIJAKAN TRANSPARANSI DAN AKUNTABILITAS: MAMPUKAH MENCEGAH PENYELEWENGAN DANA DESA?

2021 ◽  
Vol 20 (1) ◽  
pp. 1-12
Author(s):  
Intan Rakhmawati ◽  
Raden Sapto Hendri ◽  
Nungki Kartikasari

Transparency and accountability of village finances is a highlighted topic, because of the mistakes and potential fraud that has occurred. Whereas village finance uses the Siskeudes Version 2.0 R.0.2 application, and the village government is covered by 4 ministries, namely the Ministry of Villages, Transmigration and Development of Disadvantaged Areas (Kemendes PDTT), the Ministry of Finance, the Ministry of Home Affairs (Kemendagri), and the Ministry of Communication and Informatics (Ministry of Communication and Information). Not to mention planning and budgeting which must now be linked to data from BPS and the Ministry of Social Affairs, due to the reallocation of the Village Fund for Direct Cash Assistance (BLT). This research is an analytical descriptive type of transparency and accountability policies from 4 ministries, with the perspective of district DPMD verification. The output is an analysis of policy convergence within the framework of good government governance, to prevent misuse of the Village Fund. As a result, the researchers concluded that the accountability regulations from the Ministry of Home Affairs, the Ministry of PDTT, and the Ministry of Finance were quite integrated. The basis is Government Regulation (PP) Number 11 of 2019 and Permendagri Number 20 of 2018. Its derivative is the Priority Regulation for the Use of Village Funds of the Ministry of Health, PDTT. The initial allocation and reallocation of BLT expenditure must also be followed by a Regent Regulation. Meanwhile, implementation and evaluation regulations are issued by the Ministry of Finance. Its integration with the Village Financial System (Siskeudes) application from Financial and Development Supervisory Agency (BPKP), and the Village Development Information System (SiPeDe) of the Ministry of PDTT is sufficient to minimize errors and potential fraud. Unfortunately, this is not supported by the transparency evaluation from the Ministry of Communication and Information.

Author(s):  
Wrastawa Ridwan ◽  
Rahmat D. R Dako

Assessment of good government performance is characterized by the quality of its services to the community. One of the roles of the village as the lowest administrative level in a region is to serve the community in making letters. Management of outgoing mail in Desa Dunggala, Kecamatan Tapa, Kabupaten Bone Bolango is still done conventionally, namely by recording the letter number in the agenda book. This resulted in village officials experiencing difficulties in managing the correspondence archives if in the future a letter with a certain number was needed. This community service activities aimed at helping the village government in managing outgoing mail by designing information system for managing outgoing mail. The information system was built based on the web application, but in its application is still used offline or localhost, due to internet network constraints in the village office. A database system is used for data storage so that it is easy to search the letters that have been made. Then, the village officials has been trained to use the information system. The results obtained from this activity are the information system for managing outgoing mail and the training of village officials in using the application. This information system can be further developed by taking into account the needs that exist in the village.


2019 ◽  
Vol 12 (2) ◽  
pp. 102-113
Author(s):  
Mohammad Djufri

There are differences of opinion regarding the collected of VAT when Villlage Government Treasurers - who now changed his name to Head of Financial Affairs - deals with Non Taxable Entrepreneur partners with practices. The opinion states that there is no collected VAT by the Head of Financial Affairs  whenever deals with Non Taxable Entrepreneur partners. There are two reasons how to collected VAT by  Head of Financial Affairs. Firstly, status of Taxable Entrepreneur  is a condition for tax payable mechanism and secondly, must be a tax invoice for each transaction. Practically, the Village Government Treasurer collected VAT on each transaction with Non Taxable Entrepreneur partners. This paper aims to clarify this issue through normative research. The result of this paper, that two reasons of collected VAT (status of Taxable Entrepreneur and the existence of tax invoices) are inappropriate. The most appropriate is set by the decree of the Director General of Taxes No. Kep-382 / PJ. / 2002, which clearly states that the VAT collector does not need to collect VAT on delivery of Taxable Goods or Taxable service by Non Taxable Entrepreneur. The rule can be a reference for the Head of Financial Affairs not to collect VAT to Non Taxable Entrepreneur partners. In fact, the rule can be interpreted differently because there are special rules (provisio) in the VAT Act and the issuance of this rule does not comply with the principle of lex superior derogat legi inferior. To provide legal certainty that is clear and firm and does not contain double meaning or provide an opportunity to be interpreted, new regulations are required at the lowest level of the Ministry of Finance Regulation as mandated by the VAT Law, and in that rule to be returned to special rule as stated in Article 16A.


2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Hafiez Sofyani

ABSTRAK Direvisinya Undang-Undang Desa No. 6/2014 menjadi harapan banyak warga desa, khususnya untuk menjadi institusi mandiri dalam mengelola sumber daya milik desa. Namun banyak kalangan yang meragukan sumber daya manusia desa mampu untuk memenuhi amanat undang-undang tersebut. Menariknya, dari sekian banyak permasalahan implementasi UU Desa, juga tidak sedikit desa yang berhasil berkat otonomi yang diberikan peraturan baru tersebut. Dalam studi fenomenologi ini, peneliti mencoba menggali keberhasilan Desa Dlingo, Bantul, Daerah Isitimea Yogyakarta yang dulunya menjadi desa terpuruk dan kini menjadi desa percontohan dalam pengelolaan dan tata kelola desa. Gagasan ideologi dan pandangan Lurah Dlingo tentang pembangunan desa kemudian dapat digali oleh peneliti. Dalam Pembangunan organisasi, termasuk pemerintahan desa, memahami konsep modern seperti New Public Management atau Good government Governance saja tidak cukup. Bagi beliau tidak hanya soal sistem dan strukturyang perlu dibenahi, tetapi upaya membangikitkan jiwa dan semangat masayarakat desa untuk berdikari (berdiri di atas kaki sendiri) dan saling bergotong-royong adalah yang paling fundamental. Beliau menambahkan, membangun desa adalah membangkitkan kesadaran dan semangat warga desa bahwa mereka ada untuk “benar-benar ada” di tanahnya sendiri, bukan menjadi obyek pembangunan, yang kadang tidak mampu menghadirkan keadilan. Kata kunci: Undang-Undang Desa; Pengelolaan; Tata Kelola; Fenomenologis; Berdikari ABSTRACT The revision of Village Government Law no. 6/2014 is the hope of many villagers, especially to become an independent institution in managing the village's resources. However, many people doubting that human resources in village are able to fulfill the mandate of the law. Interestingly, from the many problems of implementation of the Village Law, there are several villages are successful due to the autonomy given. In this phenomenology study, researcher tried to explore the success of Dlingo Village, Bantul, Daerah Isitimea Yogyakarta which used to be a slumped village where now become role model village in village management and governance. The idea of Dlingo Village ideology and views on village development can then be explored by researcher. In the development of organizations, including village administrations, understanding modern concepts such as New Public Management or Good Governance is not enough. For him it is not just about systems and structures that need to be addressed, but the effort to inculcate the spirit of the village community to be “berdikari” (autonomous) is the most fundamental. He explains that build the village is raising awareness and spirit of the villagers to understand that they exist have to be "really exist" in their own land, rather than being the object of development, which sometimes could not bring justice. Keywords: Village Law; Management; Governance; Phenomenological; Autonomous


2019 ◽  
Vol 7 (1) ◽  
pp. 79-91
Author(s):  
Helwin Effendi ◽  
Jubi Jubi ◽  
Elly Susanti ◽  
Musa Fernando Silaen

The results of this research can be concluaded that: 1. Lack of community participation to participate in village fund management planning, this is due to the lack of motivation of the community to participate in the deliberations. Then there was a delay in submitting a draft village regulation that had been agreed to be evaluated. 2. In the implementation, administration, reporting and accountability of village fund management in accordance with PERMENDAGRI Number 113 of 2014, it shows that the principles of participation in management, orderly and disciplined principles, principles of transparency and accountability principles have been carried out properly.The suggestion from this research is that the village government should develop a participatory concept and foster a sense of community motivation by providing education seminars on managing village funds and leading to the implementation of village governance. Then the village government should pay more attention to the applicable regulations in managing village finances in order to realize Good Governance.


2021 ◽  
Vol 5 (2) ◽  
pp. 161-174
Author(s):  
Siti Atikah ◽  
Intan Rakhmawati ◽  
Baiq Rosyida Dwi Astuti ◽  
D.Tialurra Della Nabila

This study aims to evaluate Siskeudes V2.0. R.0.1., from the system and its output, which is also analyzed is related to the measurement of efficiency and effectiveness of the use of village funds. Data collection is done by evaluating the application system, and calculating the financial ratio of siskeudes application output, in villages in West Lombok Regency. In terms of system evaluation, as a connection effect between the planning and budgeting stages, implementation and administration, to financial reporting, traceability and connectivity Siskeudes V2.0 R.0.1. better than Siskeudes V1.0.R1.06. The existence of the Activity Package in budgeting and implementing expenditures also makes it easier for the village government to make village financial statements. From the point of view of the village government, the average person has been able to estimate the using of funds and allocation in the activities field. Thus, the ability of the village government in West Lombok Regency in estimating routine expenditures and village capital expenditures (harmony), which has an effect on the efficiency and effectiveness of village funds, has been good. As a suggestion, because there is no automatic measurement of financial efficiency and effectiveness in Siskeudes to measure the financial performance of village governments, researchers advised the Ministry of Finance and the Ministry of Home Affairs to draw up regulations for calculating village financial ratios, as well as integrate them in Siskeudes applications.


2020 ◽  
Vol 11 (1) ◽  
pp. 67
Author(s):  
Aristoni Aristoni

<p><strong></strong><strong></strong><em>The implementation of the Village Information System is essentially a manifestation of the District / City Government in implementing the mandate of Law Number 6 of 2014 concerning Villages, namely developing a village information system and developing rural areas in order to facilitate and encourage the Village Government to improve and provide public services by utilizing technology Village-based Information and Communication (ICT) based on developments in the digital era, so that it can be accessed quickly and easily by the community and all stakeholders. The application of the Village Information System is expected to have positive implications and at the same time guarantee the implementation of village government to be more effective and efficient, transparent and accountable. The obligation to develop the village information system is attached to the Regency / City, not to the Central Government. During this time, the legal basis used in the development of public information systems based on the Village Information System refers to Law Number 6 of 2014 concerning Villages, Law Number 25 of 2009 concerning Public Services, Law Number 14 of 2008 concerning Openness of Public Information , and Governor Regulation of Central Java Province Number 47 of 2016 concerning Guidelines for the Development of Village Information Systems in Central Java Province.</em></p><p><em><br /></em></p><p><strong>Abstrak  </strong></p><p>Pelaksanaan Sistem Informasi Desa hakikatnya merupakan perwujudan Pemerintah Daerah Kabupaten/Kota dalam mengamalkan amanat Undang-Undang Nomor 6 tahun 2014 tentang Desa, yaitu melakukan pengembangan sistem informasi desa dan pembangunan kawasan perdesaan guna menfasilitasi serta mendorong Pemerintah Desa untuk meningkatkan dan memberikan kemudahan pelayanan publik dengan memanfaatkan Teknologi Informasi dan Komunikasi (TIK) berbasis <em>website</em> Desa seiring perkembangan di era digital<em>,</em> sehingga dapat diakses dengan cepat dan mudah oleh masyarakat dan semua pemangku kepentingan. Penerapan Sistem Informasi Desa diharapkan dapat memberikan implikasi positif dan sekaligus menjamin dalam penyelenggaraan pemerintahan desa agar lebih efektif dan efisien, transparan dan akuntabilitas. Kewajiban pengembangan Sistem Informasi Desa tersebut melekat pada Kabupaten/Kota, bukan pada Pemerintah Pusat. Selama ini, landasan hukum yang digunakan dalam pengembangan pelayanan publik berbasis Sistem Informasi Desa yakni mengacu pada Undang-Undang Nomor 6 Tahun 2014 tentang Desa, Undang-Undang Nomor 25 Tahun 2009 tentang Pelayanan Publik, Undang-Undang Nomor 14 Tahun 2008 tentang Keterbukaan Informasi Publik, dan Peraturan Gubernur Provinsi Jawa Tengah Nomor 47 Tahun 2016 tentang Pedoman Pengembangan Sistem Informasi Desa di Provinsi Jawa Tengah.</p>


2019 ◽  
Vol 4 (1) ◽  
pp. 12-21
Author(s):  
Hendri Koeswara

Government Regulation No. 60 of 2014 on Village Fund sourced from the State Budget that is the commitment of the current government to build Indonesia from the periphery to strengthen the regions and villages. But it is not easy in terms of implementation, which qualified regulations, the ability and readiness of the village administration has not been up to make the Village Fund as a dilemma in dealing with financial issues the village to the regression or independence in the village itself in financial terms. The purpose of this research that using a qualitative approach is to approach the budget cycle theory according to Mullins is as follows; (1) To describe the implementation of the program of the Village Fund in Fiscal Year 2015 (2) To determine the progress in implementation of the Village Fund in Fiscal Year 2015 (3) To determine the readiness of regional government regulations and the document is the village planning in the implementation of the Village Fund, (4) To determine the impact of the Village Fund in overcoming the financial problems the village, (5) To know the considerations made by the village government in determining spending priorities aspect penggunanaan village of Village Fund, and (6) To determine the best model of financial planning villages in rural development. The results obtained are the Village Fund is a solution in overcoming the financial constraints the current village. However, there are still shortcomings in optimizing the utilization of the Village Funds, such as the lack of regulations that should be issued by the district / city governments and the late planning documents, the conflicting priority policies of village use that are sometimes different from the needs of the village community, so the choice and pragmatic way becomes dominant. So,it still needs an effective village’s planning model in the optimization of the various sources of income to the next village.


2019 ◽  
Vol 2 (1) ◽  
pp. 1-7
Author(s):  
Asmara Jimi

Abstract The development of the village government are now either in the presence of village funds from the central government that aim to advance, village the current rural development related to information technology support, almost luminance village need to improve information technology services to the.One example from the village, about the internet the internet is not currently only enjoyed by urban residents but comes to. village communityThe difficulty of access to information that is keen to develop research make village based information system website for the purpose of improving public services, village access to information can be obtained easily, for the villagers, promotion , potential of the village , population area and forth with, literature in a interview observation, field and drafting, system the website based information system able to improve services to the community so that information to the public can be accessed easily and accurately.


2016 ◽  
Vol 1 (1) ◽  
pp. 63
Author(s):  
Avin Wimar Budyastomo

Kalijambe village is a village located in Bringin sub district of Semarang. The geographical position of the village Kalijambe is still largely in the form of rubber and teak plantations. Thus, the dry season is very prone of fires. The cause of the fire itself is caused by the citizens who burned the bush and grass growing around the rubber plants and teak. In the other hand, this case was not recognized by people that it was the cause of the fire. Geographic Information System to detect the fire location is intended to help Kalijambe  village government to see the areas affected by fire through the coordinate points contained on google map fire. The method used was the method of field survey conducted periodically. This research resulted that the affected areas were known and signed with black mark on the map location.


Author(s):  
Rizal Akhiar Ramadhan ◽  
Ahmaddul Hadi

ABSTRACTThe Village Management Information System is a system that produces information to support the management operations function and determine actions in the Village Government organization and Government on it. This system is designed and built based on the web to make it easier for relevant parties to interact with the system. The purpose of the design and construction of this system is to be able to realize orderly village government administration so as to produce the right information so that Village Governments and Governments at the top level can make decisions or policies that are also appropriate and to be able to shorten the time of administration by the public. The method of building this system begins by analyzing the system that is running and analyzing the system to be built. After analyzing the system, then designing the system using the Unified Modeling Languege modeling, MySQL Database Management System and built using the CodeIgniter Framework. The Village Management Information System was built based on observations made in Talawi Hilie Village, Talawi District, Sawahlunto City. With the construction of this system the Village Government can eliminate problems in the process of village administration, the community can save time in conducting village administration administration, and the Village Government and other relevant agencies can improve productivity and quality of work. Keywords: Information System, UML, MySql, codeIgniter.


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