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 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 ANALISIS KESESUAIAN ANTARA LAPORAN KEUANGAN PEMERINTAH DESA DENGAN PEDOMAN PENGELOLAAN KEUANGAN DESA PERMENDAGRI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA LAPORAN KEUANGAN TA 2016 PEMERINTAH DESA REMPANGA)

2018 ◽  
Vol 2 (2) ◽  
pp. 233
Author(s):  
Wijoseno Lelono, Titin Ruliana, Umi Kulsum
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Fiscal Year ◽  
Analysis Tool ◽  
Regional Government ◽  
Management Guidelines ◽  
Balance Sheets ◽  
Financial Report ◽  
Village Government ◽  
The Village

This study aims to analyze the differences between the Rempanga Village Government Financial Statements of TA 2016 and Permendagri Number 113 of 2014, and to know and analyze the process of preparing the Rempanga Village Government Financial Statements for Fiscal Year 2016 through the accounting cycle.The hypothesis of this study is that there is a difference between the Rempanga Village Government Financial Report 2016 and Permendagri Number 113 of 2014, and the accounting cycle is not carried out in the process of compiling the Rempanga Village Government Financial Report for Fiscal Year 2016.The basis of this research theory uses Permendagri Number 113 of 2014 concerning Village Financial Management. In this study the author uses a comparative analysis tool that compares the Realization Accountability Report of the Village Budget Implementation for Fiscal Year 2016, Village Property Report as of December 31, Fiscal Year 2016, and Government and Regional Government Program Reports that enter the village in the form of Financial Statements in accordance with Financial Management Guidelines Village Permendagri Number 113 of 2014 and using the method of observation that is observing in documents which are outputs from the implementation of the accounting cycle in the form of journal memos, ledgers, unadjusted balance sheets, adjusting journal entries, and adjusted trial balance.The results of the study concluded that there were 11 Differences between the Rempanga Village Government Financial Statements of Fiscal Year 2016 with the Village Financial Management Guidelines Permendagri 113 of 2014 which were 4 differences found from observations of the Rempanga Village Government Financial Statements Fiscal Year 2016, and there were 7 differences found from interviews with the Village Secretary Rempanga as Financial Management Technical Implementation Coordinator. These differences have shown that the accounting cycle is not carried out in the process of compiling the Rempanga Government Financial Report Fiscal Year 2016, the hypothesis is accepted.

scholarly journals Penguatan Kapasitas Tata Kelola Keuangan dan Komunikasi pada Pelaksanaan Program Badan Usaha Milik Desa di Desa Gendro Pasuruan

2020 ◽  
Vol 2 (2) ◽  
pp. 36
Author(s):  
Rachmat Kriyantono ◽  
Yun Fitrahyati Laturrakhmi ◽  
Sinta Swastikawara ◽  
Dessanti Putri Sekti Ari
Keyword(s):  
Community Service ◽  
Organizational Capacity ◽  
Communication Management ◽  
Financial Reports ◽  
Service Programs ◽  
Management Capability ◽  
Financial Governance ◽  
Village Government ◽  
Management Capabilities ◽  
The Village

Strengthening Financial Governance and Communication Capacity in The Implementation of Village-Owned Business Agency Programs in Gendro Village Pasuruan This article describes community service programs to provide organizational capacity strengthening to increase the Village-Owned Enterprises (BUMDES) program's effectiveness. BUMDES demands program implementers' management capabilities as a government program to develop villages, both BUMDES administrators and village governments. This management capability is related to transparency in budget management and communication management, which ultimately becomes one of the parameters that determine the level of public trust in the management of BUMDES. The Community Service Team aims to strengthen the capacity of financial governance and communication in the management of BUMDES in Gendro Village, Pasuruan Regency. Activities were carried out through workshops and assistance to BUMDES managers. This activity was attended by all BUMDES managers and village government officials. This activity was carried out from June to September 2020. This activity found that the capacity of financial and communication governance was constrained by a lack of support from the village government, communication problems between Bumdes managers and village heads, managers had not focused optimally, and low cooperation between managers. This activity was able to provide understanding and application capabilities regarding the management of transparent financial reports and effective communication management with the village government. It is hoped that this capacity will make Bumdes independent and able to innovate in developing village potentials to become a source of business for Gendro Village.

scholarly journals A Excel for Accounting Assistance as the Solution for SME PT. JAB Surabaya

2019 ◽  
Vol 2 (2) ◽  
pp. 107-120
Author(s):  
Titis Puspitaningrum Dewi Kartika ◽  
Nosy Yodi Metana ◽  
Sri Lestari Kurniawati
Keyword(s):  
Financial Management ◽  
Small And Medium Enterprises ◽  
Financial Statement ◽  
Accounting System ◽  
Financial Reports ◽  
Financial Report ◽  
Accounts Receivable ◽  
Coffee Powder ◽  
Medium Enterprises

Several studies suggested that most of Small and Medium Enterprises (SMEs) only noted the amount of money received and expended, the amount of bought and sold goods, and the amount of accounts receivable/debt. However, the note is functioned as reminder but not supported with the format desired by the banks. Even though, they are still able to know the amount of final capital each year which is almost the same as if we took a note by using accounting system. Therefore, Small and Medium Enterprises (SMEs) are directed through assistance to start taking notes of its business activities in accordance with the Accounting Standards Entities of Micro, Small and Medium Enterprises (SAK EMKM) simply and completely as needed. Basically, the partner's problem in this assistance was due to the accounting administration of financial management at PT. JAB which is not properly arranged such as the determination of HPP. This SME produces coffee powder, chocolate and green tea beverages. It reaches income of Rp. 50.000.000,- per month with the total 3-5 employees and has carried out bookkeeping which is currently experiencing loss. It has already made an excel financial report but in determining HPP, the process costs are not taken into account so that this has no basis. The result of this assistance is the establishment of financial statement which is correct and appropriate in accordance with SAK EMKM. This study is finally able to solve the problem in determining the amount of HPP due to the lack of synchronization between the production data and accounting department. In addition, this study successfully minimizes errors in determining the amount of inventory which affects the error in determining HPP. The problem faced by every SME must be different so that we are expected to provide assistance in making financial reports.

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 Does the Implementation of the Village Financial System (Siskeudes) Program Improve the Quality of Financial Reports and Village Government Performance?

2018 ◽  
Vol 1 (2) ◽  
pp. 1-12
Author(s):  
Amin Ariyanti ◽  
Andy Alfatih
Keyword(s):  
Financial Management ◽  
Structural Equation ◽  
Financial System ◽  
Management Training ◽  
Equation Modeling ◽  
Financial Reports ◽  
Village Government ◽  
The Village ◽  
System Program

ABSTRACT The purpose of this study was to determine the effect of the implementation of the village financial system program (Siskeudes) through the quality of financial reports on the performance of village governments in Batang District. This research is a quantitative study using a survey approach that is by distributing questionnaires. The populations in this study were all villages in Batang Regency. Sample total was 150 villages, consisting of 2 stakeholders (village heads as budget users and village treasurers as financial staff) was selected as respondents in this study. The technique used to determine the sample is cluster random sampling. The method used to analyze data is Structural Equation Modeling. The results found that the implementation of the village financial system (Siskeudes) program through the quality of financial reports significantly affected the performance of village governments in Batang District. This study recommends that financial management training involve all PTPKD (Village Financial Management Technical Tools). The need for a village government budget team (TPAP district) at the sub-district level has the task of preparing and implementing policies in the context of drafting APB district, thus accelerating the planning and budgeting stages of village finances. In addition, regular supervision needs to be intensified, namely with an online monitoring system, and the existence of a reward and punishment scheme so as to improve the performance of the village government.

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 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 Implementasi Kebijakan Pengelolaan Dana Desa: Zaltman’s Metaphor Elicitation Technique

2020 ◽  
Vol 5 (1) ◽  
pp. 99-106
Author(s):  
Saiful Anwar
Keyword(s):  
Sampling Technique ◽  
Financial Statement ◽  
Evaluation Tool ◽  
State Budget ◽  
Financial Reports ◽  
Order Construct ◽  
Management Policies ◽  
Village Government ◽  
Regulatory Evaluation ◽  
The Village

The research objective is to investigate the suitability of village fund management policies with regulations in Indonesia. The study uses a qualitative approach with the Zaltman’s Metaphor Elicitation Technique (ZMAT) method. The data used are 2 fiscal years 2017-2018 in 5 villages in Semarang Regency. Village selection uses purposive sampling technique based on village economic growth. Based on the consensus map and the higher order construct the management of village funds sourced from the state budget is still inconsistent with regulations. RKPDes and APBDes planning are still far from the timeline provided by the regulation. The first stage disbursement process is not in accordance with regulations because of the existence of SiLPA. The financial statement information provided is not reliable because there is a difference between disbursement and realization. However, the village government continues to maintain accountability by disclosing village government financial reports. The ZMAT method which involved five villages with 25 informants and investigated the implementation of policies with regulations became the novelty of this study. This finding can be used as a regulatory evaluation tool by stakeholders in Indonesia. Keywords: Village Fund, APBN, ZMAT.

scholarly journals Analysis of Determining Factors for Successful Implementation of Village Financial Management

2020 ◽  
Vol 3 (2) ◽  
pp. 84
Author(s):  
Levina Kristiani Yusar ◽  
Sri Mulyani
Keyword(s):  
Financial Management ◽  
Success Factors ◽  
Case Study Research ◽  
Successful Implementation ◽  
Management Planning ◽  
Critical Success ◽  
Village Government ◽  
Consultative Body ◽  
Financial Administration ◽  
The Village

This study aims to determine the critical success factors in the implementation of village financial management. The research is a case study research that is conducted in three villages with different village status, namely developed villages, developing villages and underdeveloped villages in Talun Sub-District, Cirebon Regency. Data collection was carried out through interviews with village heads, secretaries, treasurers and the Village Consultative Body (BPD). The results showed that the implementation of village financial management (planning, implementation, administration, reporting and accountability) in the three villages studied, had been carried out under Regulation of the Minister of Home Affairs Number Number 113/2014 concerning guidance for village financial management, However, village financial administration, had not carried out following the rules. The study suggests that there three main factors for the successful implementation of village financial management, namely the competence of village government officials, commitment and support from leaders, and the role of the village consultative body. Secondary factors for the successful implementation of village financial management are the participation and support from the community and understanding in running the SISKEUDES application..

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