scholarly journals Pertanggungjawaban Pidana Dalam Pengelolaan Dana Desa Berdasarkan PP Nomor 8 Tahun 2016 (Studi Kasus Di Desa Srikaton Kecamatan Jaken Kabupaten Pati)

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Endah Dwi Winarni
Keyword(s):  
Government Regulation ◽  
Conflicts Of Interest ◽  
Criminal Liability ◽  
Fund Management ◽  
Government Regulations ◽  
Rural Infrastructure ◽  
Descriptive Research ◽  
The Government ◽  
Quantitative Descriptive ◽  
The Village

AbstrakPenelitian ini bertujuan : (1) untuk mengetahui pengelolaan Dana Desa Srikaton, Kecamatan Jaken, Kabupaten Pati berdasarkan PP RI Nomor 8 Tahun 2016; dan (2) untuk mengetahui dan menganalisis pertanggungjawaban pidana dl pengelolaan Dana Desa tersebut. Metode yang digunakan adalah pendekatan yuridis normatif dengan spesifikasi penelitian deskriptif kuantitatif. Data dikumpulkan dari perundang-undangan, peraturan pemerintah, dokumen pengelolaan Dana Keuangan Desa dan dianalisis dengan logika induktif.Hasil penelitian menunjukkan bahwa pengelolaan Dana Desa sudah sesuai dengan PP RI Nomor 8 Tahun 2016 dengan dibuktikan adanya peraturan desa Nomor 4 Tahun 2016 tentang Perubahan atas Peraturan Desa Nomor 1 Tahun 2016 tentang APBDES. Pada tahun berikutnya, yaitu pada tahun 2017 telah dibentuk peraturan daerah Nomor 4 Tahun 2017 tentang APBDES. Pengelolaan Dana Desa telah dipertanggungjawabkan, seperti tertuang dalam LPJ Penggunaan Dana Bantuan Keuangan untuk Pembangunan Sarana dan Prasarana Pedesaan. Aspek pertanggungjawaban pidana, tidak diatur dalam PP RI Nomor 8 Tahun 2016.Pertanggungjawaban aspek pidana pengelolaan Dana Desa merujuk pada penyimpangan penggunaan sehingga masuk dalam kategori korupsi. Penyimpangan korupsi dapat dalam bentuk merugikan keuangan negara, suap menyuap, penggelapan dalam jabatan, pemerasan, perbuatan curang, benturan kepentingan dalam pengadaan dan gravitikasi. Hal ini, tidak terjadi penyimpangan dalam pengelolaan Dana Desa Srikaton, Kecamatan Jaken, Kabupaten Pati.Kata kunci : Pengelolaan Dana Desa, Pertanggungjawaban Pidana�ABSTRACTThis study aims: (1) to know the management of Srikaton Village Fund, Jaken District, Pati Regency based on PP RI Number 8 of 2016; and (2) to know and analyze criminal liability in the management of the Village Fund. The method used is normative juridical approach with quantitative descriptive research specification. Data were collected from legislation, government regulations, the Fund's Village Fund management documents and were analyzed by inductive logic.The results show that the management of the Village Fund is in accordance with the Government Regulation No. 8 of 2016 with proven the existence of village regulations No. 4 of 2016 on the Amendment of Village Regulation No. 1 of 2016 on APBDES. In the following year, in 2017 a regional regulation No. 4 of 2017 on APBDES was established. Village Fund Management has been accounted for, as contained in LPJ Use of Financial Assistance Funds for Rural Infrastructure and Facilities Development. Aspects of criminal liability, not regulated in PP RI No. 8 of 2016.Accountability of criminal aspects of the management of the Village Fund refers to the deviation of use so that it is included in the category of corruption. The corruption irregularities can be in the form of harming state finances, bribery, fraud in office, extortion, fraud, conflicts of interest in procurement and gravity. There is no deviation in the management of Srikaton Village Fund, Jaken Sub-district, Pati Regency.Keywords: Village Fund management, criminal liability

scholarly journals IMPLEMENTASI PASAL 19 PERATURAN PEMERINTAH NOMOR 60 TAHUN 2014 TENTANG DANA DESA YANG BERSUMBER DARI ANGGARAN PENDAPATAN DAN BELANJA NEGARA

PRANATA HUKUM ◽  
2020 ◽  
Vol 15 (2) ◽  
pp. 199-211
Author(s):  
Marjiko ◽  
Lintje Anna Marpaung ◽  
Indah Satria
Keyword(s):  
Government Regulation ◽  
Active Role ◽  
Community Empowerment ◽  
The State ◽  
Fund Management ◽  
Government Regulations ◽  
State Revenue ◽  
Village Governance ◽  
The Village

 The village is a unit of the legal community that has a genuine arrangement based on the privileged origin rights. The cornerstone of the thinking on village governance is diversity, participation, autonomy, democratization and community empowerment. The result of the study is the Implementation of Article 19 of Government Regulation No. 60 of 2014 on Village Funds sourced from the State Revenue and Expenditure Budget in Rama Yana Village Sub-District Seputih Raman Central Lampung Regency is currently done in accordance with government regulations but not yet maximized. The problem is still the lack of knowledge of village apparatus in understanding the rules about village fund management, lack of understanding of the tupoksi of each position, delay in the transfer of village funds, system of management of the village administration that is not optimal, lack of aspiration and active role of the community, ineffective communication between the community and the village head.

Strategi Pengembangan Kelompok Wanita Tani pada Optimalisasi Lahan Pekarangan di Desa Wonogiri

2018 ◽  
Vol 1 (1) ◽  
pp. 34-43
Author(s):  
Nindy Danisa Wulandari
Keyword(s):  
Government Regulation ◽  
Descriptive Analysis ◽  
Development Strategies ◽  
Women Farmers ◽  
Quantitative Descriptive Analysis ◽  
Self Reliance ◽  
The Government ◽  
Quantitative Descriptive ◽  
The One ◽  
Purposive Sample

Development of food security implemented to meet the human basic needs that provide benefits fairly and equitably based on self – reliance, and not contrary to public faith. Referring to the government regulation No 22 of 2009 concerning Food Consumption Diversification Acceleration (P2KP). However, it is not supported by the development of women farmers. The method use in this research is quantitative descriptive analysis using SWOT (Strength, Weakness, Opportunity and Treath). The samples in this study is the purposive sample. Result of a study showed the amount of income earned from the group of women farmers in the one month is 150,000/ members. Proper development strategies used in the development strategies used in the development KWT Melati is a Growth Oriented Strategy is very profitable strategy to seize opportunities with the strength. Pembangunan ketahan pangan dilaksanakan untuk memenuhi kebutuhan dasar manusia yang memberikan manfaat secara adil dan merata berdasarkan kemandirian, dan tidak bertentangan dengan keyakinan masyarakat. Mengacu pada Peraturan Pemerintah No 22 Tahun 2009 mengenai Percepatan Penganekaragaman Konsumsi Pangan (P2KP). Namun, hal ini tidak didukung dengan adanya pengembangan kelompok wanita tani. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan menggunakan analisis SWOT (Strength, Weakness, Opportunity and Treath). Penentuan sampel dalam penelitian ini adalah dengan sampel purposive. Hasil penelitian menunjukan besaran pendapatan yang diperoleh dari adanya kelompok wanita tani dalam satu bulan adalah Rp.150.000/bulan/anggota. Strategi pengembangan yang tepat digunakan dalam pengembangan Kelompok Wanita Tani (KWT) Melati adalah Growth Oriented Strategy.

Pelaksanaan Peraturan Pemerintah No. 9 Tahun 1975 dalam Perspektif Sosiologi dan Antropologi Hukum Islam

2018 ◽  
Vol 1 (2) ◽  
Author(s):  
Muchimah MH
Keyword(s):  
Social Environment ◽  
Government Regulation ◽  
Islamic Law ◽  
Marriage Law ◽  
Anthropological Perspective ◽  
Government Regulations ◽  
The Social ◽  
The Government

Government Regulation No. 9 of 1975 related to the implementation of marriage was made to support and maximize the implementation of Law No. 1 of 1974 which had not yet proceeded properly. This paper examines Government Regulations related to the implementation of marriage from the perspective of sociology and anthropology of Islamic law. Although the rules already exist, some people still carry out marriages without being registered. This is anthropologically the same as releasing the protection provided by the government to its people for the sake of a rule. In the sociology of Islamic law, protection is a benchmark for the assessment of society in the social environment. Therefore the purpose of this paper is to find out how the implementation of marriage according to PP. No. 9 of 1975 concerning the Marriage Law in the socio-anthropological perspective of Islamic Law.

Pengembangan Pengelolaan Dana Desa Terhadap Kesejahtraan Masyarakat Desa Di Kabupaten Konawe Selatan Provinsi Sulawesi Tenggara

2020 ◽  
Vol 3 (1) ◽  
pp. 112-125
Author(s):  
Hasjad Hasjad
Keyword(s):  
Rural Communities ◽  
Research Method ◽  
Government Regulation ◽  
Scientific Publication ◽  
Community Empowerment ◽  
State Budget ◽  
Technological Readiness ◽  
The Government ◽  
The Impact ◽  
The Village

Development of village fund management is very much needed by the community so that it can be enjoyed by all levels of society in the villages. The seriousness of the government in developing villages is evidenced by the start of allocation of the Village Fund budget for 2015. The allocation of the Village Fund is mandated by Law (Law) Number 6 of 2014 concerning Villages and Government Regulation (PP) Number 6 of 2014 concerning Village Funds Sourced from STATE BUDGET. The regulation explained that the administration of the village government adheres to the principle of decentralization and the task of assistance. The principle of decentralization raises village internal funding (Desa APBD), while the principle of co-administration provides an opportunity for Villages to obtain funding sources from the government above it (APBN, Provincial APBD, Regency / City APBD). This study aims to observe what the development of village funds looks like, how they are implemented and the impact of the use of village funds in supporting development activities and community empowerment. The research method used is a qualitative research method that relies on observing places, actors and activities in Konawe Selatan Regency, Southeast Sulawesi Province, which was chosen as a case study. Initial observations show that the Village Fund does not have significant results in improving the welfare of the community. These indications are evident in the welfare of the community which has not improved with the existence of the village fund. Therefore it is necessary to develop a good management of village funds to improve the welfare of rural communities, especially in Konawe Selatan District. The output to be achieved is the scientific publication with ISSN Online and the level of technological Readiness that will be achieved 1-3.

scholarly journals Rechtsvacuum Phenomenon in Government Regulation of the Republic of Indonesia Number 51 of 2020 related to Passport Renewal Period to 10 Years

2019 ◽  
Vol 1 (1) ◽  
pp. 51-58
Author(s):  
Fachrizza Sidi Pratama
Keyword(s):  
State Government ◽  
Government Regulation ◽  
The State ◽  
Government Regulations ◽  
The Republic ◽  
The Government ◽  
Renewal Period ◽  
Law Regulation ◽  
Laws And Regulations

Legislation is one of the legal products issued by the state government component. In this case, the laws and regulations include the Constitution of the Republic of Indonesia year 1945, the Decree of the People's Consultative Assembly, The Law / Regulation of the Government In lieu of Laws, Government Regulations, Presidential Regulations, and Local Regulations. As for its application, the rules have levels in the arrangement, where there are sections that explain macro and its derivatives that are narrowing down to the implementing regulations. The levels of the rules must be complete because each of them has its own function.  Meanwhile, in this journal, there will be a discussion on the phenomenon of legal vacancies in the case study of Government Regulation of the Republic of Indonesia Number 51 of 2020 related to the Period of Extending Passports to 10 Years, where in the issuance of government regulations have not been included implementing regulations that will regulate how the implementation of government regulations in the field.  

scholarly journals IPTEKS PELAPORAN PERSEDIAAN PADA PUPRD SULUT

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Reyfando Bilgery Mangarey ◽  
Gabriela Nikita Mose ◽  
Lintje Kalangi
Keyword(s):  
Spatial Planning ◽  
Government Regulation ◽  
Public Works ◽  
Analysis Method ◽  
Accounting Standard ◽  
Government Regulations ◽  
The Public ◽  
Government Accounting ◽  
North Sulawesi ◽  
The Government

Government Regulation No. 71 of 2010 concerning Government Accounting Standards in recording inventory can realize the performance performed by government agencies, especially in the presentation of inventory reporting. The purpose of this study was to determine the government accounting standard policies in reporting inventory at the Office of Public Works and Regional Spatial Planning of North Sulawesi Province according to Government Regulation Nomber. 71 of 2010 based on PSAP 05 concerning Inventory Accounting and the method used in this research is the service inventory reporting analysis method Public Works and Regional Spatial Planning of North Sulawesi Province with the technique of science and technology collecting inventory data and conducting analysis. The results of this study indicate that inventory reports at the Public Works Agency and Regional Spatial Planning of North Sulawesi Province are stated to be in accordance with government accounting standards.Keywords: Policies, government regulations, Inventory Reporting

scholarly journals Pengaruh Pengelolaan Alokasi Dana Desa Terhadap Kesejahteraan Masyarakat: Studi Kasus Pada Kampung Sumber Boga Distrik Masni Kabupaten Manokwari

2021 ◽  
Vol 4 (1) ◽  
pp. 1-7
Author(s):  
Mus Mualim ◽  
Marcus R. Maspaitella
Keyword(s):  
Regression Analysis ◽  
Rural Areas ◽  
Sampling Technique ◽  
Equitable Distribution ◽  
Independent Variables ◽  
Fund Allocation ◽  
Descriptive Research ◽  
Village Community ◽  
The Government ◽  
The Village

The concept of development in Indonesia is an effort to increase equitable distribution of development and its results through sectoral policies and community performance, especially in rural areas. To prosper the village community, the government issued a special budget for villages through the Village Fund Allocation (VFA) to increase community independence, including the Sumber Boga Village. The amount of VFA for Sumber Boga Village naturally should be followed by an increase in the welfare of the community. This study aims to analyze the effect of the management of VFA on the welfare of the community in Sumber Boga Village, Masni District, Manokwari Regency. The type of research used is qualitative and descriptive research using 88 heads of families as respondents obtained using purposive sampling technique. Regression analysis was carried out and the results show that either partially or simultaneously, all independent variables affect people's welfare.

scholarly journals IMPLEMENTASI KEBIJAKAN BANTUAN PROGRAM INTERVENSI BAGI MASYARAKAT MISKIN TAHUN 2016

2019 ◽  
Vol 1 (2) ◽  
Author(s):  
Mukti Sumarsono
Keyword(s):  
Intervention Program ◽  
Qualitative Approach ◽  
District Level ◽  
Intervention Programs ◽  
Poor People ◽  
Descriptive Research ◽  
Village Level ◽  
The Poor ◽  
The Government ◽  
The Village

The research in this thesis was motivated by the implementation of intervention programs for the poor where the aim of implementing this program was to improve the welfare of the poor, as well as to reduce poverty. The formulation of the problem in the writing of this thesis is (1) How is the effectiveness of the intervention program assistance carried out by the government to reduce the number of poor people. (2). What factors are supporting or inhibiting the implementation of intervention program assistance for the poor. The research method, this study uses a qualitative approach with the type of descriptive research. The dissemination activities turned out that not all villages carried out these activities for various reasons such as fear of protests from their citizens. There are also those who do unofficially when there are activities in the environment. Actually, the implementation of this socialization has already been carried out with implementation instructions which are carried out in stages from the district level and continued to the sub-district level and continued to the village level. At this time at the village level, problems often occur.

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 IPTEKS PERATURAN PEMERINTAH NO.71 TAHUN 2010 TENTANG AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL PADA BADAN PENANGGULANGAN BENCANA DAERAH PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Trianti K. A. Pinatik ◽  
Leonardo Tumanduk ◽  
Novi Swandari Budiarso
Keyword(s):  
Disaster Management ◽  
Government Regulation ◽  
Accounting Standards ◽  
Financial Accounting ◽  
Descriptive Research ◽  
Government Accounting ◽  
North Sulawesi ◽  
Effective Performance ◽  
Accrual Basis ◽  
The Government

Organization of Prov. Regional Disaster Management Agency North Sulawesi Moves in the Field of Disaster Management Operations Centers which need to implement Government Regulation No. 71 of 2010 on accrual bases to provide information from financial records and facilitate more effective performance. In accounting there are two records of the first cash basis and accrual basis. Accrual Basis is the basis for facilitating performance measurement, in regulating clearer and more understandable. This study uses descriptive research methods that aim to explain the circumstances, events or everything related to programs that can be explained in words or numbers. The application of Government Regulation No. 71 of 2010 concerning accrual basis is certainly in accordance with what has been implemented by the Law that has been implemented by the government, Government Accounting Standards, Financial Accounting Standards. Accrual basis application needs financial statements, so that problems can be found or what things are not in accordance with the activities of either budgeting or calculation of budgeting.Keywords: Accrual Basis, Government Accounting, Government Accounting Standards, Financial Accounting Standards, Descriptive Methods.

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