scholarly journals Evaluasi Pengelolaan Alokasi Dana Desa Pada Era Pandemi Covid-19 Desa Bakalan Kecamatan Tambakrejo Kabupaten Bojonegoro

SUSTAINABLE ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Umi Murniati ◽  
Anna Marina ◽  
Zeni Rusmawati
Keyword(s):  
Qualitative Research ◽  
Financial Management ◽  
Community Empowerment ◽  
Empowerment Evaluation ◽  
Government Administration ◽  
Analysis Techniques ◽  
Fund Allocation ◽  
Photo Documentation ◽  
Planning Implementation ◽  
The Village

The Village Fund Allocation (ADD) is a fund sourced from the central and regional balance funds. The allocation of village funds is divided into 2 allocations, namely 30% for government administration and 70% for community empowerment. Evaluation of the management of village fund allocations is very necessary especially at the planning, implementation, administration, reporting, accountability stages because these funds are directly related to the community and to avoid of fraud. This research aims to determine the evaluation of the management of village fund allocations (ADD) in the covid-19 pandemic era in the village of Bakalan, Tambakrejo district, Regency of Bojonegoro (Planning, implementation, administration, reporting, and accountability stages). To achieve these objectives, qualitative research methods are used. Data are collected by using interview and documentation using qualitative analysis techniques with an interactive model from Miles and Huberman. The results show that the management of village fund allocations at the planning, implementation, administration, reporting, and accountability stages, have followed the technical guidelines contained in the legislation and have applied the three main principles underlying regional financial management. However, at the reporting stage it is still not quite good because photo documentation evidence has not been attached and it is less effective for transparency in delivery information to the public.Keywords: Village Fund Allocation Management, Covid-19 Pandemic.Alokasi Dana Desa merupakan dana yang bersumber dari dana perimbangan pusat dan daerah. Alokasi dana desa dibagi 2 alokasian yaitu 30% untuk penyelenggaraan pemerintah dan 70% untuk pemberdayaan masyarakat. Evaluasi pengelolaan alokasi dana desa sangat diperlukan terlebih pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban karena dana ini berkaitan langsung dengan masyarakat dan untuk menghindari terjadinya penyelewengan. Penelitian ini bertujuan untuk mengetahui evaluasi pengelolaan alokasi dana desa pada era pandemi covid-19 di Desa Bakalan Kecamatan Tambakrejo Kabupaten Bojonegoro (Tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban). Untuk mencapai tujuan tersebut, digunakan metode penelitian kualitatif. Teknik pengumpulan data dilakukan dengan wawancara, dan dokumentasi dengan menggunakan teknik analisis kualitatif dengan model interaktif dari Miles dan Huberman. Hasil penelitian menunjukkan bahwa dalam pengelolaan alokasi dana desa pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, pertanggungjawaban telah mengikuti petunjuk teknis yang ada pada peraturan perundang-undangan dan telah menerapkan tiga prinsip utama yang mendasari pengelolaan keuangan daerah. Namun pada tahap pelaporan masih belum begitu baik dikarenakan bukti dokumentasi foto belum dilapirkan dan untuk transparansi dalam penyampaian terhadap masyarakat kurang efektif.Kata Kunci: Pengelolaan Alokasi Dana Desa, Pandemi Covid-19

scholarly journals INOVASI PENINGKATAN KAPASITAS BENDAHARA DESA DALAM PENGELOLAAN KEUANGAN DESA

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.

scholarly journals Analisis Pengelolaan Alokasi Dana Desa Dalam Meningatkan Pemberdayaan Masyarakat Desa Rumoong Atas II Kecamatan Tareran Tahun 2019

2021 ◽  
pp. 84-97
Author(s):  
Januard geovani Rorong ◽  
Ventje Senduk ◽  
Anita Kambey
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Community Empowerment ◽  
Fund Allocation ◽  
Village Government ◽  
The Village

Penelitian ini dilakukan untuk mencari tahu pengelolaan alokasi dana desa dalam pemberdayaan masyarakat Rumoong Atas 2, Kecamatan Tareran, Kabupaten Minahasa Selatan. Penelitian ini merupakan penelitian kualitatif dengan analisis deskriptif evaluasi. Pengumpulan data dilaksanakan dengan wawancara kepada beberapa unsur pemerintah desa yang terlibat dalam pengelolaan Alokasi Dana Desa. Hasil penelitian ini menunjukkan pengelolaan Alokasi Dana Desa sudah baik dan sudah mampu mempertanggungjawabkan pengelolaan Alokasi Dana Desa dalam meningkatkan pemberdayaan masyarakat secara baik tapi ada juga masalah yang timbul dalam pengelolaan Alokasi Dana Desa yaitu partisipasi dari masyarakat Desa Rumoong Atas Dua dalam pengelolaan Alokasi Dana Desa masih kurang atau belum efektif serta perlu melakukan musyawarah dengan masyarakat mengenai pengelolaan Alokasi Dana Desa agar masyarakat dapat mengerti tentang tujuan pengelolaan Alokasi Dana Desa di Desa Rumoong Atas Dua. Kata Kunci: Pemberdayaan Masyarakat, Pengelolaan, Alokasi Dana Desa   Abstract This research was conducted to find out the management of Village Fund Allocation in society empowerment Rumoong Atas 2, Tareran Subdistrict, South Minahasa Regency. This researched is qualitative research with descriptive evaluation analysis. The data collection was conducted by interviewing several elements of the village government involved in the management of village fund allocation. The resulted of this study show that the management of Village Fund Allocation has been good and has been able to account for the management of village fund allocation in improving community empowerment well, but there are also problems that arise in the management of Village Fund Allocation, namely the participation of the community of Rumoong Atas 2 Village in the management of Village Fund Allocation is still less or not effective and it is necessary to conduct deliberations with the community on the management of village fund allocation so that the community can understand about the purpose of managing village fund allocation in Rumoong Atas 2 Village. Keywords : Community Empowerment, Management, Allocation of Village Funds    

scholarly journals ANALISIS PENGELOLAAN KEUANGAN DESA GUNA MENCEGAH KECURANGAN AKUNTANSI (ACCOUNTING FRAUD )

2021 ◽  
Vol 8 (1) ◽  
pp. 51
Author(s):  
Luh Dina Ekasari ◽  
Ahmad Mukoffi ◽  
Felagiana Tato ◽  
Johanis Nifanngeljau
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Accounting Fraud ◽  
Analysis Techniques ◽  
Fund Allocation ◽  
Descriptive Approach ◽  
Transfer Income ◽  
Financial Research ◽  
The Village ◽  
Research Type

<p>Transfer income to Kucur Village, namely the Village Fund of Rp. 975,736,000 Village Fund Allocation of Rp. 524. 923,600 and the sharing of taxes and levies of Rp. 4,146,000 All are accountable by village officials through administration, reports, and accountability. The research objective was to supervise village financial management to prevent accounting fraud as measured by Permendagri No. 113 of 2014. Researchers researched the Kucur Village office, Dau District, Malang Regency, using a qualitative research type with a descriptive approach and the data used were primary and secondary data. , analyzing data using interviews and documentation, analyzing data using interactive model analysis and analysis techniques focus on administration, reporting, and accountability. The results of the Kucur Village financial research have been effective, it can be seen from the administration, reporting, and accountability, all village cash receipts, and village cash expenditures directly use the application of the side, by using the village financial management sides it is difficult to manipulate.</p>

scholarly journals Village Financial Management Towards Village Fund Policy For Community Empowerment

2021 ◽  
Vol 2 (4) ◽  
pp. 1249-1257
Author(s):  
Hastuti
Keyword(s):  
Human Resource ◽  
Financial Management ◽  
Community Empowerment ◽  
Fund Management ◽  
Government Officials ◽  
Fund Allocation ◽  
Village Government ◽  
Main Barrier ◽  
The Village ◽  
Depth Interviews

The goal of this study is to explain Village Fund Allocation for community empowerment by concentrating on village financial management rules in Village Fund Allocation administration. The Village Fund Allocation Implementation Team's financial management was not in accordance with applicable regulations, thus this research was conducted. This study is expected to assist the Buton Regency Government, specifically the South Lasalimu District, in improving village financial management. The research was conducted through in-depth interviews and direct observation of Village Fund Management implementation. According to the study's results, accountable and transparent management has been in place for the planning and implementation of Village Fund Allocation activities. Meanwhile, in terms of accountability, as indicated by the physical outcomes, it has exhibited responsible and transparent execution; nevertheless, additional direction is still necessary on the administrative side, since it is not completely in conformity with the regulations. The main barrier is the ineffectiveness of developing village government officials and human resource capabilities, which results in a lack of ongoing assistance from local government officials.

scholarly journals Analysis Effectiveness of Use of Alocation Village Funds and Village Funds in Samba Danum Village Katingan Tengah Disrict on 2018

2020 ◽  
Author(s):  
Delima Samosir ◽  
Kristian . ◽  
Miar .
Keyword(s):  
Rural Communities ◽  
Financial Management ◽  
Community Empowerment ◽  
First Year ◽  
Fund Allocation ◽  
Village Community ◽  
Effective Performance ◽  
Catch Up ◽  
Village Government ◽  
The Village

This study aims to determine the effectiveness of the use of Allocation of Village Fund and Village Fund in Samba Danum Village in 2018. Sample in this research is Technical Team of Village financial management in Samba Danum Village. Data were collected by documentation method and interview. Data analysis uses effectiveness technique ratio. The results showed effective performance (99,9%). Level of effectiveness of village fund allocation management in Samba Danum Village in 2015 In Field of Implementation of Village Government (100%), Field of Implementation of Village Development (100%), Field of Community Development (100%), and The Budget Village Community Empowerment Sector (100%) According to realization. Year 2015 is the first year of Indonesia disbursed the Village Fund as mandated by constitution no. 6 Year 2014 about the Village. This fund is expected to be utilized by the village government to finance the administration, development and empowerment of rural communities. Allocation of village funds and Village Fund Expected to lift the area which is difficult to develop, so as to catch up from other regions. Keywords: Allocation Village Fund, Village Fund and Effectiveness

scholarly journals Peran Kepala Desa dalam Alokasi Dana Desa di Bidang Infrastruktur: Studi Kasus Desa Kalapeh Baru - Kabupaten Murung Raya

2020 ◽  
Author(s):  
Melia Sintha ◽  
Robert Caniago
Keyword(s):  
Financial Management ◽  
The State ◽  
Regional Government ◽  
Fund Allocation ◽  
Full Support ◽  
Inhibiting Factor ◽  
Research Findings ◽  
Planning Implementation ◽  
The Village

This research is located in Kalapeh Baru Village, Sumber Barito District, Murung Raya Regency. The research was conducted with the aim of finding out the role of the Village Head in managing the Village Fund Allocation, especially in the field of infrastructure in the Kalapeh Baru Village. The research findings show that the role of the village head is going well. The role of the Village Head in village financial management, including Village Fund Allocation as stipulated in the Minister of Home Affairs Regulation No. 20 of 2020 in Chapter IV on Management states that village financial management consists of planning, implementation, administration, reporting and accountability in Kalapeh Village It's just been going well. The inhibiting factor in the Village Head managing the Village Fund Allocation in Kalapeh Baru Village consisted of a lack of cooperation from the community and also the State Ministry of Village Consultative. In addition, the supporting factor is the realization of the budget can run on time, as well as full support from the Regional Government of Murung Raya Regency.

scholarly journals Efektivitas Pengelolaan Keuangan Desa Di Desa Sijungkang Kecamatan Angkola Timur Kabupaten Tapanuli Selatan

2018 ◽  
Vol 1 (1) ◽  
pp. 42-53
Author(s):  
Iska Amelia
Keyword(s):  
Qualitative Research ◽  
Financial Management ◽  
Poor Quality ◽  
Community Empowerment ◽  
High Quality ◽  
Know How ◽  
Inhibiting Factors ◽  
The People ◽  
Village Government ◽  
The Village

The problem in this study is that the development in Sijungkang Village is not in accordance with village funds given to the village government, where the existing development in the village is of poor quality such as footpaths and water ropes. With village funds, the amount of development in the village should be of high quality and durable, but the reality of the village development is that there are several buildings that have been damaged for a year, such as footpaths and water ropes. The formulation of the problem in this study is, "how to use village funds as infrastructure in Sijungkang Village, Angkola Timur District, South Tapanuli Regency and what are the supporting and inhibiting factors in Village Financial Management as Community Empowerment in Sijungkang Village, Angkola Timur District, South Tapanuli District. This type of research is qualitative research using descriptive methods that aim to give a clear picture of a phenomenon or social reality relating to the problem under study. The results of this study indicate that the effectiveness of village financial management as community empowerment in the village of Sijungkang, Angkola Timur District, South Tapanuli Regency has not been effective, because it is seen from the indicators that it is transparent, accountable, participatory and orderly and budgetary discipline. Among the four indicators above which are less effective, there is no transparency from the manager. So that the people did not know how much village funds were received and intended. Keywords: Effectiveness, Financial Management, Village Funds. AbstrakPermasalahan dalam penelitian ini bahwa pembangunan yang ada di Desa Sijungkang tidak sesuai dengan dana desa yang diberikan kepada pemerintah desa, dimana pembangunan yang ada di desa tersebut kualitasnya kurang bagus seperti jalan setapak, dan tali air. Mestinya dengan dana desa sebesar itu pembangunan  yang ada di desa tersebut seharusnya berkualitas dan tahan lama tetapi realitanya pembangunan desa tersebut ada beberapa bangunan yang baru setahun sudah mengalami kerusakan seperti jalan setapak dan tali air. Rumusan masalah dalam penelitian ini adalah, “bagaimana penggunaan dana desa sebagai infrastruktur di Desa Sijungkang Kecamatan Angkola Timur Kabupaten Tapanuli Selatan dan Apa saja faktor-faktor pendukung dan penghambat dalam Pengelolaan Keuangan Desa sebagai Pemberdayaan masyarakat di Desa Sijungkang Kecamatan Angkola Timur Kabubaten Tapanuli Selatan. Jenis penelitian ini adalah penelitian kualitatif dengan menggunakan metode deskriptif yang bertujuan memberi gambaran secara jelas suatu fenomena atau kenyataan sosial yang berkenaan dengan masalah yang diteliti. Hasil penelitian ini menunjukkan bahwa efektivitas pengelolaan keuangan desa sebagai pemberdayaan masyarakat di desa Sijungkang Kecamatan Angkola Timur Kabupaten Tapanuli Selatan belum efektif, karena dilihat dari indikatorya itu transparan, akuntabel, partisipatif dan tertib dan disiplin anggaran. Diantara keempat indikator di atas yang kurang efektif yaitu tidak ada tranparansi dari pihak pengelola. Sehingga masyarakat tidak mengetahui berapa dana desa yang diterima dan diperuntukkannya.Kata Kunci : Efektivitas, Pengelolaan Keuangan, Dana Desa.

Management of Village Finance to Achieve Good Governance in Talagasari, Garut

2020 ◽  
Vol 2 (1) ◽  
pp. 11-18
Author(s):  
Riki Ismail Barokah
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Community Empowerment ◽  
Regional Autonomy ◽  
Lack Of Information ◽  
Village Government ◽  
Management Power ◽  
The Village

This study aims to explore village authority in village financial management to realize village governance in accordance with the principles of Good Governance. One of the financing for the Village Government program is the Village Fund Budget (ADD). The research method used is descriptive analysis to get a clear picture by examining secondary data. Secondary data is obtained through literature studies from primary legal materials and secondary legal materials related to regional autonomy in villages in the management of Village Government, particularly with regard to the performance of Village-Owned Enterprises based on Law Number 6 of 2014 concerning Villages. The data obtained from this study were analyzed juridically normative with a statutory approach. The results showed the accountability of the village head in managing village finances. In exercising the power of village financial management, the village head authorizes part of his power to the Village apparatus. (2) The village head as the holder of the village financial management power as referred to in paragraph (1), has the authority to: a. establish policies regarding the implementation of APBDesa; b. determine PTPKD; c. determine the officer who collects village revenue; d. approve expenditures for activities stipulated in APBDesa; and e. take actions that result in spending at the expense of the Village Budget. The factors that become obstacles in Talagasari, namely the lack of information and lack of direction in the distribution of ADD, so that it contributes low to community empowerment.

PEMBERDAYAAN MASYARAKAT MELALUI PENGEMBANGAN DESA WISATA DI DESA JAMBU KECAMATAN KAYEN KIDUL KABUPATEN KEDIRI

Publika ◽  
2021 ◽  
pp. 109-120
Author(s):  
Novi Ekri Nurwahyuni ◽  
Muhammad Farid Ma'ruf
Keyword(s):  
Goat Milk ◽  
Descriptive Study ◽  
Community Empowerment ◽  
Fund Allocation ◽  
Village Community ◽  
Tourist Village ◽  
Village Communities ◽  
Village Government ◽  
The Village ◽  
Collection Methods

Desa Wisata Jambu berdiri sejak tahun 2018  berlokasi di Kecamatan Kayen Kidul Kabupaten Kediri yang meraih penghargaan  nominasi kategori desa wisata terbaik 2018 dan 2019 pada Penghargaan Anugerah Desa. Pada fase awal pembangunan desa wisata menggunakan modal anggaran yang berasal dari Alokasi Dana Desa (ADD) dengan tujuan untuk meningkatkan pemberdayaan masyarakat desa. Penelitian ini merupakan penelitian deskriptif dengan menggunakan pendekatan kualitatif, serta metode pengumpulan data dilakukan secara langsung turun ke lapangan dengan wawancara, observasi, dan dokumentasi. Focus penelitian ini adalah meneliti mengenai permasalahan yang diangkat yaitu sumber daya manusia yang kurang responsive terhadap pengelolaan desa wisata. Desa wisata jambu memiliki 17 spot wisata diantaranya yaitu  Kebun Bibit Kediri, Wisata Edukasi Wiwit Padi, Permainan Outbond, Wisata Tubing Niagara, Wisata Edukasi Menangkap Lele, Agrowisata Petik Kelengkeng, Agrowisata Petik Alpukat, Agrowisata Buah Lokal, Wisata Edukasi Menanam Padi, Agrowisata Okulasi dan Tabulampat, Wisata Edukasi Angon Kerbau, Edukasi Pengolakah Yogurt, Edukasi Perah Kambing Ettawa, Edukasi Pengolahan Limbah Kayu “Ask Craft”, Wisata Sungai Sejuta Ikan, Edukasi Karawitan, Pasar Papringan. Pemerintah Desa Jambu gencar mengupayakan tumbuhnya pemberdayaan masyarakat dengan mengelola desa wisata. Tujuan pemberdayaan masyarakat melalui pengelolaan desa wisata Jambu yaitu untuk meningkatkan perekonomian masyarakat desa serta mewujudkan masyarakat desa yang mampu berdaya saing dan mandiri. Dalam proses pengelolaan desa wisata terdapat kendala atau hambatan yang terjadi yaitu tanggapan masyarakat yang tidak responsive terhadap konsep spot wisata yang sudah disepakati. Selain itu kurangnya akses sarana dan prasarana spot wisata juga menjadikan kondisi desa wisata yang tidak kondusif sehingga akan menurunkan daya tarik wisatawan. Kata kunci : Desa Wisata, Alokasi Dana Desa,  Pemberdayaan Masyarakat   Jambu Tourism Village was founded in 2018, located in Kayen Kidul District, Kediri Regency, which won the nomination award for the best tourism village category 2018 and 2019 at the Village Award. In the early phase of tourism village development using budget capital from the Village Fund Allocation (ADD) with the aim of increasing the empowerment of village communities. This research is a descriptive study using a qualitative approach, and data collection methods are carried out directly in the field with interviews, observation, and documentation. The focus of this research is to examine the problems raised, namely human resources who are not responsive to the management of tourist villages. Guava tourism village has 18 tourist spots including Kediri Seed Garden, Wiwit Paddy Educational Tour, Outbound Games, Niagara Tubing Tour, Catfish Catching Educational Tour, Longan Picking Agro, Avocado Picking Agro, Local Fruit Agro Tourism, Paddy Planting Educational Tour, Grafting Agro tourism and Tabulampat, Education Tour for Buffalo Angon, Education for Yogurt Processing, Education for Ettawa Goat Milk, Education for Making Rengginang, Education for Wood Waste Processing “Ask Craft”, One Million Fish River Tour, Education for Karawitan, Papringan Market. The Jambu Village Government is aggressively seeking the growth of community empowerment by managing a tourist village. The purpose of community empowerment through the management of the Jambu tourism village is to improve the economy of the village community and create a village community that is able to be competitive and independent. In the process of managing a tourism village, there are obstacles or obstacles that occur, namely the response of the community that is not responsive to the agreed tourist spot concept. In addition, the lack of access to tourist spot facilities and infrastructure also makes the condition of the tourist village not conducive so that it will reduce the attractiveness of tourists. Keywords: Tourism Village, Village Fund Allocation, Community Empowerment

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

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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