scholarly journals PENYULUHAN TENTANG TATA KELOLA DAN PERTANGGUNGJAWABAN DANA DESA DI DESA SUKAMULIA TIMUR KECAMATAN SUKAMULIA KABUPATEN LOMBOK TIMUR

2021 ◽  
Vol 2 (2) ◽  
pp. 211-218
Author(s):  
Satarudin - Satarudin ◽  
Moh - Huzaini2 ◽  
Jalaludin - Jalaludin
Keyword(s):  
Natural Resources ◽  
Community Service ◽  
Financial Reporting ◽  
Financial Management ◽  
Management Unit ◽  
Service Program ◽  
Implementation Stages ◽  
Village Government ◽  
The Village

Law Number 6 of 2014 and its implementation regulation have mandated a more independent village government in managing its governanceand the various village’s natural resources, including assets and financial management. The counseling on managing and accountability village funds in East Sukamulia village, Sukamulia sub-district, East Lombok district, aims to 1). Increase the village officials' knowledge and understanding of the village funds or financial management, including planning and implementation stages; 2). Improve the village officials' technical accounting skills, especially the village fund or financial management unit, including the village financial reporting and administration. in conclusion, the community service program is very beneficial because it is following the village’s needs, such as managing the village funds, especially those sourced from central funds or APBN. Also, its material fits the village’s demand perfectly within the governance, accountability, and the village funds reporting, especially those sourced from the APBN. Technically, it is very communicative and interactive because it can involve participants actively in presenting the material

scholarly journals Upgrading sistem pengelolaan keuangan desa berbasis standar akuntansi keuangan (SAK) di Desa Nyurlembang Narmada Lombok Barat

2018 ◽  
Vol 14 (1) ◽  
pp. 35-42
Author(s):  
Umu Rosyidah
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Public Management ◽  
Management System ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Service Program ◽  
Or Management ◽  
Village Government ◽  
The Village

[Bahasa]: Pemerintah Desa sebagai pengelola dan pemangku kebijakan di desa harus dapat menyelenggarakan pengelolaan secara profesional, efektif, efisien, dan akuntabel. Pengelolaan juga harus didasarkan pada prinsip-prinsip manajemen publik yang baik agar terhindar dari tindakan yang kurang bermoral seperti penyimpangan, penggelapan, penyelewengan, dan tindakan korup lainnya. Pengelolaan keuangan meliputi kegiatan perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa. Secara regulatif semua keuangan desa ini akan terdokumentasi dalam bentuk APBDes yang pengelolaannya mengikuti berbagai petunjuk peraturan perundang-undangan. Ini artinya, pemerintah desa tidak lagi sembarangan mengelola keuangan desa sekalipun otoritas sebagai kuasa pengguna anggaran dan pengguna anggaran ada pada seorang kepala desa. Pengabdian ini bertujuan untuk meningkatkan pengetahuan dan pelaksanaan pembinaan bagi kepala desa dan aparatnya sehingga dapat menambah referensi aparat tentang manajemen atau pengelolaan keuangan desa yang sesuai dengan peraturan yang berlaku yang berstandar akuntansi keuangan. Hasil pengabdian ini adalah pelatihan yang diberikan memberikan manfaat dan kontribusi bagi peningkatan pemahaman dan pengetahuan dalam manajemen pengelolaan dan pelaporan keuangan desa baik secara manual maupun dengan aplikasi TIK dengan aplikasi SIKUDes. Kata Kunci: Sistem Pengelolaan Desa, Standar Akuntansi Keuangan (SAK), SisKeuDes [English]: Administrative village as the manager and stakeholder in the village must be able to carry out management in a professional, effective, efficient and accountable manner. Management must also be based on the principles of good public management to avoid immoral actions such as irregularities, embezzlement, fraud, and other corrupt actions. Financial management includes activities in planning, implementing, administering, reporting, and responsible for village finance. Refering to the law, the finances will be documented in the form of APBDes whose management follows various legislative guidelines. This means that the village government is no longer carelessly managing village finance even though the authority as the power of budget users and budget users is with a village head. This community service program aims to increase the knowledge and implementation of guidance for the village head and his apparatus so that they can add apparatus references about village financial management or management in accordance with applicable regulations that have financial accounting standards. The result of this service is that the training provides benefits and contributes to the improvement of understanding and knowledge in village financial management and reporting management both manually and SIKUDes application. Keywords: Village Management System, Financial Accounting Standards (SAK), SisKeuDes

scholarly journals Sistem Akuntansi Pengelolaan Dana Desa

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

<p align="center"><strong><em>ABSTRACT</em></strong></p><p><em>In 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.</em></p><p align="center"><strong> </strong></p><p align="center"><strong>SARIPATI</strong></p>Pada 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.

scholarly journals Peningkatan Kapasitas Pelaporan Keuangan Bumdesa Gesang Sejahtera Desa Gesang Kecamatan Tempeh Kabupaten Lumajang

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Moh. Hudi Setyobakti
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Financial Statement ◽  
Financial Reports ◽  
Transportation Services ◽  
Financial Report ◽  
Management Capability ◽  
Village Government ◽  
Financial Administration ◽  
The Village

Business Unit of Village Unit or Bumdesa is mandate of Law no. 6 Year 2014 on the Village. The establishment of BUMDesa is an effort to accommodate all activities in the field of economy and / or public services managed by the village and / or inter-village cooperation. The regulation on BUMDesa is regulated through Village Regulations. Bumdesa Gesang Sejahtera was established in 2017, with a legal umbrella of village law. The effort developed by Bumdesa is based on the potential of agriculture and other sectors that have become embryos before. Businesses managed by Bumdesa include; (1) agriculture with organic rice production and fertilizer business, organic agricultural medicine, (2) waste transportation services, (3) HIPPA water service. The problem faced by Bumdesa Gesang Sejahtera as a partner is not yet optimal financial management Bumdesa, which consists of planning, implementation, administration and financial accountability. The pressing issue is financial administration, where Bumdesa has not been able to present financial reports and report to the Village Government. Devotion is done, is training and mentoring activities on (1) standardization of financial format, (2) process of preparation of financial statement, (3) OJT prepare financial report. The output of this devotion is the management capability for the operational operators in the process of administration and financial reporting Bumdesa covers the aspects of cognitive, psychomotor and affective.

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 DETERMINAN KINERJA PENGELOLAAN KEUANGAN DESA

2021 ◽  
Vol 8 (1) ◽  
pp. 47
Author(s):  
Ade Nur Rabbiah Nasution ◽  
Dewi Amalia
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Quantitative Data ◽  
Good Governance ◽  
Structured Interviews ◽  
Administration System ◽  
Government Administration ◽  
Village Government ◽  
The Village

This study aims to examine the factors that determinants of financial management performance in village government. Village financial management is all activities that include planning, implementation, administration, reporting and financial accountability of the village. The Village financial management is carried out based on the principles of governance: transparent, accountable and participatory so that good governance can be implemented in the village government administration system. The object of this research is Panggungharjo Village, Sewon District at Bantul Regency. The variables tested were the capacity of village officials, financial reporting compliance, and quality of supervision of the BPD. The method used in this research is the type of quantitative data which is strengthened by interviews and the samples are the village head, treasurer and BPD in Panggungharjo Village. Data collection in this study was conducted through a survey using a questionnaire technique to 39 respondents and structured interviews with the treasurer and BPD. The results of this study are the capacity of village officials, financial reporting compliance, and the quality of BPD supervision that affect the performance of financial management.  

scholarly journals PEMBERDAYAAN MASYARAKAT DESA SIMPUR MENJADI MASYARAKAT YANG MANDIRI DENGAN PENGEMBANGAN POTENSI PERTANIAN DAN PETERNAKAN

2019 ◽  
Vol 24 (4) ◽  
pp. 859
Author(s):  
Rahmawati Rahmawati ◽  
Husna Gemasih ◽  
Zulida Susanti
Keyword(s):  
Human Resources ◽  
Natural Resources ◽  
Community Service ◽  
Computer Training ◽  
Community Empowerment ◽  
Cow Dung ◽  
Service Program ◽  
Energy Independence ◽  
Natural Pest Control ◽  
The Village

AbstrakTujuan yang ingin dicapai pada program Kuliah Kerja Nyata-Pembelajaran Pemberdayaan Masyarakat (KKN-PPM) Universitas Gajah Putih Takengon Tahun 2018 di Desa Simpur adalah pemberdayaan masyarakat di bidang pertanian dan peternakan sesuai dengan potensi sumber daya alam dan sumber daya manusia yang dimiliki Desa Simpur. Meningkatkan perekonomian masyarakat dengan memaksimalkan potensi pertanian dan peternakan yang terdapat di Desa Simpur dengan beberapa program yakni pembuatan kompos dari kotoran sapi, penyusunan ransum ternak sapi dan pembuatan ransum fermentasi, pembuatan perangkap hama, penanaman cabe kopay tumpang sari dengan bawang merah. Menciptakan kemandiriaan energi dengan pembuatan instalasi biogas karena Desa Simpur belum semua lokasi dialiri listrik PLN. Adapun metode yang digunakan untuk mencapai tujuan tersebut adalah 1)Penyuluhan, 2)Demontrasi, 3)Membuat kebun percontohan, 4)Pratek langsung, 5)Mengadakan monitoring, evaluasi perkembangan setiap program yang dijalankan secara berkala.Kata kunci : Pemberdayaan masyarakat, cabe kopay, perangkap hama, kompos, biogas.AbstractThe aim to be achieved in the Takengon Gajah Putih University Community Service Program activities in 2018 in Desa Simpur is community empowerment in agriculture and livestock in accordance with the potential of natural resources and human resources owned by the village of Simpur. Improving the economy of the community by maximizing the potential of agriculture and livestock in Simpur Village with several programs namely composting from cow dung, compiling cattle rations and making fermentation rations, natural pest control, planting Kopay Chilli intercropping with shallots. Creating energy independence by making biogas installations because the village of Simpur has not been electrified by PLN. Improve the performance of village officials by computer training and making village websites. The methods used to achieve these objectives are 1) Counseling 2) Demonstration and Experiments 3) Making Kopay Chilli Pilot Gardens 4) Direct Pratek 5) Conducting monitoring, evaluating the progress of each program that is run regularly.Keywords: community empowerment, Kopay chili, pest traps, compost, biogas.

scholarly journals PENINGKATAN KAPASITAS PEMERINTAH DESA DALAM PENGELOLAAN KEUANGAN DESA SUNGAI PINANG KECAMATAN PUJUD KABUPATEN ROKAN HILIR

2019 ◽  
Vol 5 (2) ◽  
pp. 58-62
Author(s):  
Pahmi Amri
Keyword(s):  
Capacity Building ◽  
Community Service ◽  
Financial Management ◽  
Management Procedures ◽  
Service Activity ◽  
Supporting Material ◽  
Village Government ◽  
The Many ◽  
The Village ◽  
The City

Village government is the administration of government affairs and the interests of local communities in the NKRI government system (Law Number 6 of 2014 concerning Villages Article 1 Paragraph (2)). The village head as the organizer of the village government is directly elected by the community through the election of the village head (Law Number 6 of 2014 Article 34 paragraph 1). The village head in village administration is assisted by village officials, namely the village secretary and other village officials. "BPD is located as an element of village administration, functions to determine village regulations with the village head, to accommodate and channel the aspirations of the community". In this case the problems that occur are about Village Wealth Management Procedures, which are more focused on village financial management. The problems that often occur in Sungai Pinang Village, Pujud District, Rokan Hilir Regency are; 1) The many original assets of Sungai Pinang Village can be used as a source of original village income to improve development and the standard of living of the community, especially in Sungai Pinang Village. 2) The many residents of Sungai Pinang Village community who do not yet know about the procedures for managing village wealth. Referring to the above problem, the formulation of the problem in this service is how to increase the capacity of the village government in financial management of Sungai Pinang Village, Pujud River District, Rokan Hilir Regency. The purpose of this service is so that the Device and Community of Sungai Pinang Village, Pujud District, Rokan Hilir Regency can find out and improve the capacity of the village government in managing village finances. The benefits of this service are for lecturers for lecturers, the increase of students' knowledge and knowledge about the Government's Capacity Building in Village Financial Management Sungai Pinang Village, Pujud Rokan Hilir District, For Higher Education, the achievement of darma chess from universities in Riau Islamic University. one of them is community service. For the Community, so that the community can know clearly about Capacity Building of Village Governments in Village Financial Management. The target of community service is to increase awareness of the village government and the community the importance of understanding the Capacity Building of Village Governments in Village Financial Management to realize the Target Development. The location of this community service activity is Sungai Pinang Village, Pujud District, Rokan Hilir Regency. This village is approximately 7 hours drive from the city of Pekanbaru. The timing of this activity is carried out on Saturdays. December 28, 2018 at 09.00 WIB until Completed. The method of implementation is carried out with assistance and question and answer with the community and village officials. Furthermore, the Dedication Team will conduct a direct review of the documents that are in the Village archive to see the shortcomings. The material presented in this service is Law no. 6 of 2014 and supporting material.  

scholarly journals PENDAMPINGAN USAHA KREATIF KRIPIK KELAPA PADA MASYARAKAT DESA WATUSIPI KECAMATAN ENDE UTARA KABUPATEN ENDE

2021 ◽  
Vol 2 (1) ◽  
pp. 23-30
Author(s):  
Reyna Virginia Nona ◽  
Aji Sudrajad
Keyword(s):  
Natural Resources ◽  
Community Service ◽  
Economic Life ◽  
Market Response ◽  
Active Involvement ◽  
Full Support ◽  
Business Opportunities ◽  
Service Activity ◽  
Village Government ◽  
The Village

The implementation of community service activities in Watusipi Village was motivated by decreased community income during the pandemic period and the absence of creative efforts by the community to utilize the potential of human and natural resources in the village. It is hoped that the implementation of the KKN Mandiri for a month will provide assistance and build togetherness with village officials and the community to build creative business opportunities that can be done to improve the economic life of the community. One of the superior products of Watusipi village is coconut, so this service activity will be divided into two sub-activities, namely assistance in making coconut chips and assistance in marketing of coconut chips products. This assistance was carried out for three weeks with the target being mothers who are members of the Dasawisma. In the fourth week a survey was conducted to determine the market response to coconut chips products. The achievement of this mentoring activity is quite good because of the active involvement of the participants and the full support of the Village Government, and also from BUMDes, is a seller coconut chip.

scholarly journals Penyuluhan Hukum : Pendirian Dan Pemberdayaan BUM Desa Mendak Kecamatan Dagangan Kabupaten Madiun

2020 ◽  
Vol 5 (1) ◽  
pp. 12-15
Author(s):  
Sigit Sapto Nugroho ◽  
Mudji Raharjo ◽  
Hirman Hirman
Keyword(s):  
Human Resources ◽  
Natural Resources ◽  
Community Service ◽  
Legal Aspects ◽  
Legal Basis ◽  
Tourist Destinations ◽  
Legal Communication ◽  
Tourism Potential ◽  
Village Government ◽  
The Village

The purpose of this community service is to provide counseling and dissemination of the establishment of Village-Owned Enterprises (BUM Desa) with all formal legal aspects and the development of BUM Desa empowerment. Including Mendak Village, Dagangan Subdistrict, Madiun Regency, which has the potential of superior products in the form of fruit plants and natural tourism potential such as Watu Rumpuk tourist destinations. The implementation of community service is carried out by using methods of counseling or legal communication both directly and indirectly.Referring to the laws and regulations the establishment of BUM Desa as a village economic institution must have a strong legal basis. Where the BUM Desa privilege is located in 1) the formation of sufficient Perdes, 2) the highest authority in the hands of the Musdes, 3) ownership of at least 60% of the village government. These three things are to maintain the sovereignty of the establishment and management of BUM Desa in the hands of the villagers. There are three factors that influence the success of BUM Desa. First, natural resources owned. The second factor is funding capital for financing. Third, the factor of Human Resources (HR). Keywords—: Formal Legal; Establishment; BUM Desa Empowerment.

scholarly journals IPTEKS PENGELOLAAN DANA DESA PADA DESA TUMALUNTUNG KECAMATAN KAUDITAN

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Jullie J. Sondakh ◽  
Grace B. Nangoi ◽  
Novi Swandari Budiarso
Keyword(s):  
Natural Resources ◽  
Financial Management ◽  
Technical Training ◽  
Preliminary Survey ◽  
Specific Target ◽  
Service Plan ◽  
The Government ◽  
Village Government ◽  
The Village ◽  
And Training

Providing greater opportunities for villages to manage their own governance and equitable development implementation, with the enactment of Law Number 6 of 2014 concerning Villages, it is hoped that the village government will be more independent in managing the government and various natural resources, including financial management and wealth belonging to the village. This service aims to provide understanding to village officials about the cycle of village financial management, which starts from the planning and budgeting stages; implementation and administration; to reporting and accountability of village financial management. The specific target of this service is the making of the APB Village Implementation Realization Report and the APB Village Implementation Realization Accountability Report. In order to achieve this goal, this service uses lecture methods and technical training. Lecture to provide an initial understanding of village financial management, while technical training is training in preparing reports on the realization of village funds and accountability reports on the realization of village APB. The service plan was carried out with a preliminary survey to find out about village problems, in connection with the management of village funds, after which they conducted discussions with village leaders to collaborate, then preparation of materials and training to be presented to the village government.

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