scholarly journals Application Of The Principles Of Village Financial Management

2017 ◽  
Vol 1 (2) ◽  
pp. 113-129
Author(s):  
Moh. Hudi Setyobakti
Keyword(s):  
Financial Management ◽  
Local Authority ◽  
Technical Problems ◽  
Implementation Team ◽  
Management Principle ◽  
Important Position ◽  
The Village ◽  
Study Application

Law No. 6 of 2014 on Villages, provides an important position for the village to play its role in development. The important role of the village is the local authority possessed by the village in managing its household. Urgency of the implementation of village authority in village development main flow lies in the ability of village financial management. The form of self-reliance of village management among others is the application of the principle of the principle as set forth in the regulation, as regulated in Permendagri 113 of 2014. This study aims to identify and analyze the application of the principles of village financial management, including; Principles of Transparency, Principles of Accountability, Principles of Participation, Orderly Principles and Budgetary Discipline. The type of research used in this research is descriptive qualitative and case study, application of village management principle in certain village. Locations in Jatiroto Village Jatiroto District Lumajang District with participants from the Village Head, Village Secretary, Village Treasurer, Implementation Team, Village Assistant, BPD and Community Leaders The results show the implementation of Jatiroto village financial management as follows; (1) The application of the principle of transparency has generally been implemented, although it needs to be optimized with media enrichment. (2) Accountability of village financial management is quite good, but there are some things that need to be strengthened, and improve management performance. (3) The management of village finances in Jatiroto village is quite participatory, some of the things that demonstrate this principle is the involvement of the community in the process of running activities, although it still needs to be improved, (4) The application of orderly principles and budgetary discipline, is basically already underway in every stage of village financial management that is run, some obstacles due to technical problems, such as facilities, competencies, and workload

scholarly journals Pick-Up Savings System to Improve the Financial Management Capabilities of Village Communities: Analysis of The Role of Village-Owned Enterprises

2022 ◽  
Vol 2 (3) ◽  
pp. 225-230
Author(s):  
Eka SISKAWATI ◽  
Meri YULIA ◽  
Zahara ZAHARA
Keyword(s):  
Financial Management ◽  
Village Community ◽  
Village Communities ◽  
Business Entities ◽  
Management Capabilities ◽  
The Village ◽  
Economic Institution

The business entity owned by the Village, as an economic institution at the village level, established to improve the economic welfare of the village community. One of the efforts made is to increase awareness behavior in saving. The behavior of villagers in saving  is often still short-term oriented, so most villagers have not been able to manage finances to anticipate their financial problems in the future. Therefore, research on the role of BUMDes as a village-scale economic institution in improving the financial management capabilities of the village community is very important to do. The purpose of this research is to find out how the role of business entities have    in improving the financial management capabilities of the community through  savings products with a savings pick-up system.  This research uses a qualitative approach with case study methods  in Village Owned Enterprises (BUMDes) Pakandangan Emas. Data collection techniques are conducted through interviews and observations in the field. This research found that Unit sharia savings business in BUMDes Pakandangan Emas can shape people's behavior  in long-term financial management. This behavior is formed mainly through a savings system that is directly picked up to the community.

scholarly journals Realitas Pengelolaan Keuangan Desa: Dominasi dalam Pelaksanaan APB Desa di Kabupaten Mojokerto

2018 ◽  
Vol 1 (2) ◽  
pp. 245
Author(s):  
Ardi Tri Handono ◽  
Zaenal Fanani
Keyword(s):  
Case Studies ◽  
Financial Management ◽  
Implementation Team ◽  
The Village

This research seeks to examine the experience and understanding of the financial managers of Waduk Gede Village in Mojokerto Regency. This is motivated by the implementation of the Village Law (UU No. 6 Tahun 2014) which has implications for increasing funds managed by the village, but in its management, various irregularities have been found. Case studies are used to understand the reality and the understanding of the informant. The findings indicate that the role of the Village Head is very dominant. Implementation of the APB Desa in Waduk Gede Village when compared to Permendagri No. 113 Tahun 2014 there are certainly some discrepancies. The implementation of Village APB Desa should be delegated to Implementation Team (TPK) or Village Financial Management Technical Officer (PTPKD)

scholarly journals IDENTIFICATION OF BUSINESS ENTERPRISES BUMDES BASED ON SOCIAL AND ECONOMIC ASPECT (Case Study at BUMDes Ijen Lestari Tamansari Village District of Banyuwangi)

2017 ◽  
Vol 14 (02) ◽  
pp. 101
Author(s):  
Moh. Hudi Setyobakti
Keyword(s):  
Community Involvement ◽  
Economic Aspect ◽  
Social Aspect ◽  
Community Based ◽  
Tourism Management ◽  
Important Position ◽  
The Village ◽  
Additional Income

Law No. 6 of 2014 on Villages, provides an important position for the village to play its role in development. The important role of the village is the local authority possessed by the village in managing its household. Village economy is one of the important factors in assessing the success of village development. The village economic problems need to be solved by handling thoroughly, starting from the construction of infrastructure facilities, to developing the potential of the village to be optimized into opportunities for business opportunities that prosper the village community. Village Owned Enterprises, here in after referred to as BUMDes, become one of the important mandates contained in the Village Law. BUMDes urgency is affirmed in Permendesa number 4 of 2015. The context of BUMDes establishment is expected to be the driving force of the village economy, meaning that the establishment of BUMDes is not merely an orientation to the profit of the institution, but the more essence is the establishment of BUMDes should be able to provide both economic and social benefits to villagers.The type of this research is descriptive qualitative, with the aim to identify and analyze the feasibility aspects of BUMDes business in terms of social and economic aspects. The results showed that BUMDesIjen Lestari Tamansarivillage District of Banyuwangi gave positive impacts economically and socially for the villagers like directly or indirectly. BUMDes's main business sector engaged in tourism management has an impact for residents around Ijen region, in the form of additional income from multiplayer tourism effects. The direct impact of BUMDes employees' involvement in the management of activities and community involvement in BUMDes businesses such as local food producers packed with BUMDes and community-based homestay managers.Keywords: BUMDes, Social Aspect, Economic Aspect, Banyuwangi

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

2019 ◽  
Vol 2 (2) ◽  
pp. 119
Author(s):  
Andrianto - Andrianto
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Qualitative Method ◽  
Financial Statement ◽  
Research Implementation ◽  
Study Approach ◽  
Interview Method ◽  
The Village ◽  
Computerized System

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.

scholarly journals Pengelolaan Pariwisata Danau Napangga Berkelanjutan di Era Pandemi COVID-19

2021 ◽  
Vol 8 (2) ◽  
pp. 138
Author(s):  
Mayarni Mayarni ◽  
Mimin Sundari ◽  
Resa Vio Vani
Keyword(s):  
Economic Empowerment ◽  
Tourist Attraction ◽  
Case Study Approach ◽  
Tourist Attractions ◽  
Study Approach ◽  
The Face ◽  
Tourism Potential ◽  
The Village

This study aims to determine the management of Lake Napangga tourism objects in Kepenghuluan Tanjung Medan, Rokan Hilir Regency, which contributes to the economy of the surrounding community. Lake Napangga is one of the lakes located in the Rokan Hilir area which has promising tourism potential if managed properly. Therefore, the role of BUMDes as the manager of Lake Napangga should be able to become a spirit in developing this lake tourism object to empower the economy of the village community, but the management of this tourist attraction is not only influenced by the seasonal agenda but also the Coronavirus Disease pandemic that emerged in 2020 This study choosing the type of qualitative research with a case study approach, where data collection is done by observation and interviews. After the data and information are obtained, it will be analyzed in depth with triangulation techniques. The results of this study found that the management of Lake Napangga tourism objects has not run optimally by the BUMDes in this case due to the inconsistency in the number of tourists visiting Lake Napangga, the inconsistent seasonal agenda, the lack of promotional activities and the COVID-19 Pandemic that appeared regularly. Suddenly disrupting the sources of income for people who depend on this Lake Napangga tourist attraction. This reality is what makes community economic empowerment in order to increase income still not running optimally. And aspects of sustainability in this case are needed to develop the tourism potential of Lake Napangga in the face of unforeseen conditions, in this case COVID-19 becomes an example of problems that must be faced in order to run the economy of the community and maximize the management of potential tourist attractions.

The role of the Troika on the Greek central government accounting reforms

2018 ◽  
Vol 31 (3) ◽  
pp. 316-330 ◽  
Author(s):  
Sandra Cohen ◽  
Sotirios Karatzimas
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Central Government ◽  
Case Study Research ◽  
Extreme Case ◽  
Resource Dependency ◽  
Reform Process ◽  
Content Type

Purpose The purpose of this paper is to explore the role of the Troika’s advent played in the progress of the budgeting and the financial reporting systems reform at the Greek central government level. Design/methodology/approach The approach of an extreme country case study is adopted. The data used in the paper have been identified through document analysis performed on the relevant documents produced by the Troika, the Greek Ministry of Finance, and other relevant sources. The reform process is seen through the lens of the neo-institutional theory and the resource dependency theory. Findings Although both reforms targeted the introduction of best international practices – particularly useful in periods of financial distress and scarce resources – the advent of the Troika affected their progress and changed the priorities. As a result, the reform was redirected toward strengthening the cash budgeting system. Research limitations/implications The study is subject to the limitations of an extreme case study research. Practical implications This is a case where resource dependency changes political priorities and directions and affects the evolvement of state budget and accounting reforms under way. Originality/value The role of external fund providers in public sector financial management reform priority-setting, in the case of a developed Eurozone country, is analyzed. The study contributes to the research agenda on accounting practices in times of austerity.

Enterprise Modelling in Support of Organisation Design and Change

2010 ◽  
pp. 352-378
Author(s):  
Joseph Ajaefobi ◽  
Aysin Rahimifard ◽  
Richard Weston
Keyword(s):  
Simulation Modelling ◽  
Integrated Modelling ◽  
Market Place ◽  
Manufacturing Enterprises ◽  
Enterprise Modelling ◽  
Requirements Change ◽  
Study Application ◽  
Modelling Approach

Enterprises (business organisations) are increasingly operating under uncertain conditions arising from: governments that introduce new regulations; a market place which is shaped by ongoing change in customer requirements; change in capital markets that orient overall market directions; an advancing base of technology; and increasing competition which can arise from a growing number of sources (Monfared, 2000). Consequently, organisations are expected to change rapidly in response to emerging requirements. Classical theories and more recently ‘method-based’ organisation (re)design and change approaches have been proposed and tried with varying degrees of successes. This chapter contribution discusses the role of enterprise and simulation modelling in support of organisation (re)design and change. The capabilities and constraints of some widely acknowledged public domain enterprise modelling frameworks and methods are reviewed. A modelling approach which integrates the use of enterprise modelling (EM), causal loop modelling (CLM), and simulation modelling (SM) is described. The approach enables the generation of coherent and semantically rich models of organisations. The integrated modelling approach has been applied and tested in a number of manufacturing enterprises (MEs) and one case study application is described.

scholarly journals Realitas Implementasi Pengelolaan Keuangan Desa pada APBDes di Desa Dauh Peken

2019 ◽  
pp. 230
Author(s):  
I Wayan Purwa Astawa ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Financial Management ◽  
Research Data ◽  
Qualitative Approach ◽  
Case Study Method ◽  
The Village ◽  
Depth Interviews ◽  
Common Understanding

One of the problems that appear in village financial management is the issue of its implementation in the Village Revenue and Expenditure Budget. The implementation is not in accordance with the provisions of Permendagri 113 of 2014 concerning village financial management due to the lack of common understanding, views, and commitments from village financial organizers. The purpose of this study was to determine the reality of the implementation of financial management of the village of Dauh Peken in Tabanan District, Tabanan Regency based on Permendagri 113 of 2014 on village financial management. The research is descriptive with a qualitative approach, research data obtained through in-depth interviews, observation, and documentation studies. This study was analyzed using the Case Study method. The results of the study indicate that the Dauh Peken Village has not fully complied with the provisions of the regulation in financial management during the implementation of the Village Revenue and Expenditure Budget. This requires synergy between the district and sub-district governments in terms of assistance and supervision of village finance providers.   Keywords: Village finance, regulations, village finance providers.  

scholarly journals Problems in English to Arabic Subtitles Translation of Religious Terms—Bruce Almighty and Supernatural on MBC & Dubai One: A Case Study

2016 ◽  
Vol 6 (1) ◽  
pp. 38
Author(s):  
Ahmed Abdel Azim ElShiekh
Keyword(s):  
Young Men ◽  
Time And Space ◽  
Technical Problems ◽  
Gulf Countries ◽  
Arab Gulf ◽  
Bruce Almighty ◽  
Shed Light ◽  
The Way

<p>This paper attempts to shed light on some cultural and/or technical problems in the translation of religious terms from English into Arabic in the subtitles of movies, with particular reference to some Arab Gulf countries channels. Due to limitations of time and space, the researcher has taken two particular channels as representative, namely MBC Channel group and Dubai One. The data of the research have been collected from one film and one TV series as quite typical examples of works that may lead to serious problems in the subtitles translation with regard to religious terms. In both cases, the use of religious terms is not only obligatory but also focal. The researcher points the discrepancies in the choice of Arabic equivalents for the English religious terms in question as well as explores the possible reasons of and recommended solutions to such cultural problems in translation. The film, <em>Bruce Almighty</em>, is a light and comic treatment of the phenomenon of well-educated yet vain young men, doubting the wisdom of God Almighty. Jim Cary plays the role of the young man, while Morgan Freeman actually plays God! Hence, there is no easy way out of the necessity of tackling the problem of translating the religious terms involved. As for the TV series, <em>Supernatural</em>, the whole episode deals with God, angels, demons and Satan. It remains to be said that this paper does not claim to give decisive answers to the questions posed by the research, but only aspires to pave the way before further research on the topic and related issues.</p>

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