scholarly journals Urgency of The Village of Financial Management Under The Government Regulations

2020 ◽  
Vol 10 (1) ◽  
pp. 45-59
Author(s):  
Muchamad Taufiq ◽  
Mimin Yatminiwati
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Financial Management ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Government Regulations ◽  
The Government ◽  
Village Government ◽  
The Village

This study aims to conduct a study on Application of Financial Statements village in the subdistrict Klakah Sruni Village Government Lumajang has been presented by Regulation No. 113 of 2014 on the management of village finances. This study uses qualitative research descriptive. Types and sources of data used in this study consisted of secondary data such as data collection in the form of publications, reports, documents, and other documents pertinent to this research. While primary data obtained directly from the village government staff Sruni. The results showed overall in fiscal years 2016 and 2017 the village has implemented financial management Sruni village well guided by the Minister Regulation No. 113 of 2014 concerning the financial management of the village.

scholarly journals Analisis Pengelolaan Keuangan Kampung Hinekombe (Studi Empiris Pada Distrik Sentani Kabupaten Jayapura)

2020 ◽  
Vol 15 (2) ◽  
pp. 76-86
Author(s):  
Fredi Enumbi ◽  
Paulus Allolayuk ◽  
Mariolin Sanggenafa
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Literature Study ◽  
Government Regulations ◽  
Self Help ◽  
The Government ◽  
Village Government ◽  
The Village

  Abstract The objectives of this study are (1) To determine village financial management in Hinekombe Village, Sentani District, Jayapura Regency in accordance with Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. (2) To find out the obstacles faced by the village government in financial management and accountability in Hinekombe Village, Sentani District, Jayapura Regency. This research method is descriptive using a qualitative approach, data collection techniques through observation, interviews and literature study. The primary data sources were interview data and secondary data from the hinekombe village profile. The research informants were 10 people. The results show that (1) the government of Hinekombe Village, Sentani District, Jaypura Regency is good enough in managing village finances in accordance with Permendagri Number 20 of 2018 concerning Village Financial Management. This shows that the Hinekombe Village Government has tried its best to be able to implement the central government regulations on village financial management even though there are some activity items that are incomplete in their reporting. (2) Constraints faced by the village government in financial management in Hinekombe Village, Sentani District, Jayapura Regency. Namely, community self-help is still lacking, supervision is also lacking. In addition, budget changes were not carried out through deliberations with community leaders or unilaterally by the Hinekombe Village Government Apparatus which made the community less confident in financial management carried out by the hinekombe village government. Keywords: Financial Management; Hinekombe Village. Abstrak Tujuan dari penelitian ini adalah (1) Untuk mengetahui pengelolaan keuangan desa di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura sesuai dengan Permendagri Nomor 20 tahun 2018 Tentang Pengelolaan Keuangan Desa. (2) Untuk mengetahui kendala-kendala yang dihadapi pemerintah kampung dalam pengelolaan dan pertanggung jawaban keuangan di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura. Metode penelitian ini adalah deskriptif menggunakan pendekatan kualitatif . Sumber data primer yaitu data wawancara dan data sekunder profil kampung hinekombe. Informan penelitian sebanyak 10 orang. Teknik pengumpulan data melalui observasi, wawancara dan studi pustaka. Metode analisis yaitu reduksi data, pengelompokan data, display data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Pemerintah Kampung Hinekombe Distrik Sentani Kabupaten Jayapura sudah cukup baik dalam melakukan pengelolaan keuangan kampung sesuai dengan Permendagri Nomor 20 tahun 2018 Tentang Pengelolaan Keuangan Desa. Hal ini menunjukkan bahwa Pemerintah Kampun Hinekombe telah berusaha bekerja dengan maksimal untuk dapat mengimplementasikan peraturan pemerintah pusat tentang pengelolaan keuangan kampung walaupun ada beberapa item kegiatan yang kurang tidak lengkap dalam pelaporannya. (2) Kendala-kendala yang dihadapi pemerintah kampung dalam pengelolaan keuangan di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura.yaitu Swadaya Masyarakat masih kurang, pengawasan juga masih kurang. Selain itu juga perubahan anggaran tidak dilakukan melalui musyawarah dengan tokoh masyarakat atau sepihak oleh Aparatur Pemerintah Kampung Hinekombe yang membuat masyarakat kurang begitu percaya terhadap pengelolaan keuangan yang dilakukan pemerintah kampung hinekombe. Kata kunci : Pengelolaan Keuangan, Kampung Hinekombe.

scholarly journals PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA ORGANISASI PEMERINTAHAN DESA (STUDI KASUS DI DESA SUWAAN KECAMATAN KALAWAT KABUPATEN MINAHASA UTARA)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Jehan M. Malahika ◽  
Herman Karamoy ◽  
Rudy J. Pusung
Keyword(s):  
Financial System ◽  
Secondary Data ◽  
Positive Influence ◽  
Primary Data ◽  
Research Approach ◽  
Financing System ◽  
Government Organization ◽  
The Government ◽  
Village Government ◽  
The Village

This research aims to analyze the Implementation of Village Financial System (SISKEUDES)  towards the government organization in Suwaan Village Kalawat Subdistrict North Minahasa Regency. This research using qualitative research approach as using primary data, which were in the form of interview and secondary data. The informants are the village head, the village secretaries, and the head of village government affairs. The result showed that : (1) The implementation of Village Financial System in Suwaan Village has running well (2) The procedure of SISKEUDES utilization done by 4 stages which are : Planning, Implementing, Administrating, and Reporting (3) Village Financial System has been giving the positive influence towards the performance of each employee. Therefore, Village Financial System holds an important role upon village government that impact directly by the employee of village. This is as accordance with the purpose on the implementation of Village Financing System which is to assist the work of villagers’ employee.Keywords: Village Financial System, Village Government

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 Disclosing The Village-Owned Enterprises (BUMDes) Financial Management Accountability

2021 ◽  
Vol 921 (1) ◽  
pp. 012001
Author(s):  
Andriana ◽  
Sudarno ◽  
A N Utami ◽  
A B Susanto ◽  
Kurniaty
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Public Funds ◽  
The People ◽  
The Government ◽  
The Village ◽  
Collection Methods

Abstract accountability are characteristics of Good Governance. Accountability are very important in managing an entity, especially for entities that carry out the mandate of the people and manage public funds such as BUMDes. BUMDes that have the mandate of capital, have large roles and duties, BUMDes must be able to account for and report the results of their financial management as a form of accountability to the government and society. This study aims to determine how the financial management of BUMDes To analyze the level of accountability of BUMDes Mekar Lestari’s financial management in 2019. This type of research is a qualitative research using descriptive analysis. The data collection methods used were interview and documentation techniques. The results showed that: The financial management of BUMDes Mekar Lestari consists of planning, implementation, administration, reporting and accountability and supervision stages. Some indicators for the financial management accountability of BUMDes Mekar Lestari in 2019 have also not been fulfilled as regulated in the Banyuwangi Regency Regional Regulation No. 13 of 2015 and Banyuwangi Governor Regulation No. 17 of 2019

scholarly journals Village Financial Accountability Report Assessment Presentation based on Government Accounting Principles

2021 ◽  
Author(s):  
Yusriadi Yusriadi
Keyword(s):  
Financial Management ◽  
Accounting Standards ◽  
Primary Data ◽  
Research Approach ◽  
Financial Accountability ◽  
Government Accounting ◽  
Study Results ◽  
The Government ◽  
Village Government ◽  
The Village

Village financial management includes all activities, including planning, implementation, administration, and village financial accountability. Village finances are managed based on transparent, accountable, participatory principles and are carried out in an orderly and disciplined budget. The purpose of this study is to evaluate the presentation of the financial statements of the Padang Loang Village government, Chinese District, whether it is following the government accounting standards mandated by the Indonesian government. This study uses a descriptive qualitative research approach, where the Village Financial Accountability Report (LPJ) is the main object of the study. The informants were the Village Head, Village Secretary, Village Treasurer, and all government staffs in Padang Loang Village, Cina District, Bone Regency, South Sulawesi Province. Data sources consisted of primary data and secondary data, namely interviews and field observations, and available documents sourced from the village government office under study. Simultaneously, the research stage is carried out through data collection, data processing, data presentation, and concluding. The study results indicate that the evaluation of the production of financial accountability reports in the village of Padang Loang is quite good and following the accounting standards recommended by the government. Besides, the accountability reporting procedure carried out by the Padang Loang Village government, either the village treasurer to the Village Head or from the Village Head to the District Government (Camat) and Regency Government (Bupati), is considered fair enough, transparent, and accountable.

scholarly journals Accountability in village financial management in Kludan Village

2021 ◽  
Vol 10 (3) ◽  
pp. 419-423
Author(s):  
Farida Nur Aini Kusumaningrum ◽  
Ali Djamhuri ◽  
Lilik Purwanti
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Case Study Method ◽  
Financial Accountability ◽  
Village Community ◽  
Interpretive Paradigm ◽  
Village Government ◽  
The Village

This study aims to understand the practice of government financial accountability in Kludan Village, Tanggulangin District, Sidoarjo Regency. Village finances are very interesting to study, because of the large amounts of funds released by the centre for the development and welfare of communities in the village. This study uses two forms of public accountability, namely vertical accountability and horizontal accountability. The use of these two forms of accountability is expected to be able to dig deep information for the village government. This study uses an interpretive paradigm with a case study method. The data used are primary data, obtained from interviews with informants and secondary data obtained from documentation owned by the village government. Village culture is also a tool used by researchers in making decisions when observing research carried out. This is because village culture also influences the way the community and village government think about making decisions. The results showed that the village financial accountability vertically and horizontally had been carried out in accordance with the rules of government on 113 of 2014. This was evidenced by the implementation which was carried out in a transparent, accountable, participatory as well as orderly and budgetary discipline. However, there is still a lack of mastery by village officials regarding the recording of accountability reports. The village government tends to have less accountability. This will have an impact on the level of trust of the village community and the welfare of the village environment.  

scholarly journals AKUNTANSI DAN PENGELOLAAN DANA DESA (STUDI KASUS DESA SUNGAI GELAM KECAMATAN SUNGAI GELAM KABUPATEN MUARO JAMBI

2018 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Arna Suryani
Keyword(s):  
Financial Management ◽  
Critical Role ◽  
Secondary Data ◽  
Primary Data ◽  
Mutual Cooperation ◽  
Record Keeping ◽  
Fund Allocation ◽  
Good Government ◽  
The Government ◽  
The Village

This research aims to provide insight to the village authorities about the problems that plagued the village related to accounting and financial management of the village Fund. Research conducted in the village of Sungai Gelam Sub River Gelam Muaro Jambi Regency. Types of data used in this research is the primary data and secondary data. The method of data collection is carried out triangulation (combined), namely in the form of observations (observation), interview (interview), the library (library reaserch), and documentation (documentation). This research is descriptive research using qualitative approach with an analysis of inductive or qualitative in nature. This research seeks mendiskripsikan a clear picture of the phenomena that occur in the application of accounting and financial management of the village. The results showed all transactions that originate from the village Fund Allocation has been recorded using a recording system of accountancy assisted by computer using the Microsoft Excel program. Mechanism of liquefaction of sources of income of the village, including the allocation of Funds that were in accordance with the rules of Regent Muaro Jambi Number Number 17 in 2015 about an Ordinance Division and assignment details the village Fund. The stages of preparation of the financial management of the allocation of the funds of the village starts from planning, deployment, and accountability and reporting have been referring to the Regulations the Regents Muaro Jambi 2015 15 years of Regulatory Guidelines for financial management of the village. To overcome the obstacles faced in the implementation of accounting and financial management of the allocation of funds in the village of Sungai Gelam village development activities against mainly sourced from the village Fund Allocation minimal Socializing, parties should the Government further promotes the village to the community about the latest programs and provide a grace period to understand about the new programs. The role of the community is necessary for the two sides to the good Government of the village as well as the society for mutual cooperation, provide motivation, and knowledge toward the critical role community as trustees so that it can create positive feedback. Coaching through guidance-guidance techniques specifically and routinely socialization can be done to improve the skills of Human Resources in understanding the accounting and record-keeping system for financial management of the allocation of Funds.

scholarly journals The Development of Village Authority in the History of the State of the Republic of Indonesia (Study on Village Level Autonomy)

2021 ◽  
Vol 04 (06) ◽  
Author(s):  
Maurice Rogers ◽  
Keyword(s):  
House Of Representatives ◽  
Secondary Data ◽  
The Political ◽  
Government Regulations ◽  
History Of ◽  
Special Concern ◽  
The Republic ◽  
The Government ◽  
Village Government ◽  
The Village

This study examines the development of village authority arrangements, since the independent Republic of Indonesia until the issuance of Law Number 6 of 2014 concerning Villages and Implementing Government Regulations. The purpose of this study is to understand the legal basis of village authority in Indonesia after the independence of the Republic of Indonesia until the issuance of Law Number 6 of 2014 concerning Villages and to find out the development of the political direction of the government's law regarding village regulations related to the authority of the village government. The research method uses the type of research that researchers use is normative legal research. Obtaining data from library materials or secondary data, then the technique of collecting data or legal materials in this research is carried out by literature/documentation studies. This research uses a statute approach and a historical approach, which is carried out to track the history of legal institutions from time to time. This research produces an overview of the journey of regulating village authority, the ups and downs of village authority can be seen from the successive Laws of Regional and Village Governments, relating to the existence of village governments within the framework of the Unitary State of the Republic of Indonesia. The conclusions that can be drawn from this research are regarding. These include: The existence of ups and downs regarding the regulation of village authority, both at the level of law and at the level of government regulations, the existence of the political will of the government to restore the existence of the village, which actually existed before the birth of the Republic of Indonesia, as well as the growing recognition of village autonomy and Traditional villages are of special concern to legislators (the President and the House of Representatives).

scholarly journals ANALISIS PROSES PENATAUSAHAAN BELANJA PADA PEMERINTAH DESA ONGKAW TIGA KECAMATAN SINONSAYANG MINAHASA SELATAN BERDASARKAN PERMENDAGRI NOMOR 113 TAHUN 2014

2020 ◽  
Vol 15 (3) ◽  
pp. 465
Author(s):  
Ridhwan Muhammad Isma’il Pakaja ◽  
Jantje J. Tinangon ◽  
Dhullo Afandi
Keyword(s):  
Financial Management ◽  
Qualitative Data ◽  
Capital Expenditure ◽  
Descriptive Analysis ◽  
Primary Data ◽  
Analysis Method ◽  
Goods And Services ◽  
The Government ◽  
Village Government ◽  
The Village

Good village financial management is an important aspect in the success of village development and community welfare. Moreover, each year the funds allocated to each village have increased. Good village financial management is management that is in accordance with guidelines set by the government, which is contained in Permendagri Number 113 of 2014 concerning Village Financial Management. The purpose of this study is to analyze the adequacy of village financial management, especially in the process of expenditure administration organized by the Ongkaw Tiga Village Government. In this study, the type of data used is qualitative data, while for data sources using primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that in the preparation of the RAB, filing employee expenditure, filing SPP on goods and services spending, filing SPP capital expenditure almost everything done by the Ongkaw Tiga village government can be said to be not complied with. After the evaluation, the factors that influence the non-compliance of the village government in carrying out the procedures for submitting village expenditures are the lack of knowledge and understanding of the village apparatus from the Village Head to the Implementing Officer on the rules imposed so that there are many errors in the preparation or preparation of these documents. 

scholarly journals Analisis Penerapan Penyusunan Laporan Keuangan Masjid Baitul Makmur Situbondo Berdasarkan ISAK No.35

2021 ◽  
Vol 1 (2) ◽  
pp. 124-133
Author(s):  
Srirejeki Dwi Krismontiyah ◽  
Yulinartati ◽  
Nina Martiana
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Secondary Data ◽  
Financial Statements ◽  
Cash Flows ◽  
Research Data ◽  
Primary Data ◽  
Financial Position ◽  
Comprehensive Income ◽  
Net Assets

ABSTRACT This study aims to analyze the preparation of the financial statements of the Baitul Makmur Situbondo Mosque based on ISAK No. 35. The type of research used is descriptive qualitative research. Data collection techniques were obtained through observation, interviews and documentation. The data obtained are secondary data and primary data. The results of this study indicate that the mosque's financial statements are not in accordance with ISAK No. 35. Then the mosque's financial statements were reconstructed in accordance with ISAK No. 35 by identifying transactions, making general journals, posting to the general ledger, making trial balances before adjustment, adjusting journals, trial balance after adjustment, preparing financial statements, closing journals, and the post-closing trial balance. And the final results of the accounting process are statements of financial position, statements of comprehensive income, reports of changes in net assets, statements of cash flows, and notes to financial statements.

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