scholarly journals PENERAPAN AZAS PENGELOLAAN KEUANGAN DESA

2017 ◽  
Vol 1 (2) ◽  
pp. 216-224
Author(s):  
Dewi Kirowati ◽  
Qimyatussa'adah Qimyatussa'adah ◽  
Sugiharto Sugiharto
Keyword(s):  
Rural Area ◽  
Financial Management ◽  
Death Rate ◽  
The State ◽  
State Budget ◽  
Management Principle ◽  
Pass Through ◽  
Direct Government ◽  
The Village ◽  
Nominal Amount

Village  as  a direct government in contact with the community becomes the main focus in  government development, this is because most of Indonesia is in rural area. Something special President Bambang Susilo Yudhoyono ratified the new Law No. 6 of 2014 on Villages signed on 15 January 2015. This law explains that villages receive funding of 10% of the state budget, where the funds will not pass through intermediaries. Thefunds will go straight to the village. But the nominal amount is different depending on the village's geography, population, and death rate. Increased village revenue is certainly required to have accountability reports in a transparent and accountable manner. Village finance gleaned from Permendagri No. 113 Year 2014 are all the rights and obligations of the Village which can be assessed with money and everything in the form of money and goods related to the implementation of the rights and obligations of the Village. This research is a researcher wants to describe the implementation of village financial management principle and know accountability of accountability report of village fund in Temboro Village, Karas District, Magetan RegencyKeywords: Village Finance, Village Financial Management, Accountability

scholarly journals Financial Village Standing in Indonesian Financial System

Rechtsidee ◽  
2015 ◽  
Vol 2 (2) ◽  
pp. 121
Author(s):  
Herry Purnomo
Keyword(s):  
Financial Management ◽  
Financial System ◽  
Financial Resources ◽  
Criminal Offence ◽  
State Budget ◽  
Regional Finance ◽  
Financial Position ◽  
The Law ◽  
Principle Of Legality ◽  
The Village

Financial resources of the village that are sourced from a country or a Regional Finance Financial based Law Number 6 Year 2014 of The Village is the mandate of the law that must be allocated to the village. The interconnectedness of the financial position of the village in the financial system of the country or Region concerned the Financial administrative and territorial relations, and there is no setting directly regarding the finances of the village as part of the financial system of the country or the financial area. In respect of the elements of the crime of corruption deeds against financial irregularities of the village there are still disagreements on the interpretation of the law in trapping the perpetrators of corruption on the village chief that implies not satisfy the principle of legality and legal certainty in the ruling of the matter of financial irregularities. In fact, many of the village chief or Councilor caught the criminal offence of corruption over the use of financial irregularities. This research analyzes How the financial position of the village in the financial system of the country or region, as well as whether the financial resources of the village is derived from the state budget or region budget managed in village budget belongs to the category of village finances and whether tort against the financial management of the village can be categorized as a criminal act corruption. How To Cite: Purnomo, H. (2015). Financial Village Standing in Indonesian Financial System. Rechtsidee, 2(2), 121-140. doi:http://dx.doi.org/10.21070/jihr.v2i2.81

scholarly journals ANALISIS TRANSPARANSI DAN AKUNTABILITAS OTONOMI DESA DALAM PENGELOLAAN DAN PERTANGGUNGJAWABAN ALOKASI DANA DESA DI DESA KAUNERAN SATU KECAMATAN SONDER KABUPATEN MINAHASA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Fernando Victory Tambuwun ◽  
Harijanto Sabijono ◽  
Stanly W. Alexander
Keyword(s):  
Community Development ◽  
Community Empowerment ◽  
The State ◽  
State Budget ◽  
Fund Allocation ◽  
The Village ◽  
Evaluation Work

The allocation of village funds is funds allocated by the district/municipality governments for villages sourced from the state budget and revenues or central and regional fiscal balances funds, used to finance the implementation of governance, development implementation, community development and community empowerment. The grant of village funds is done in several stages budgeting, allocation, distribution, use, reporting, and monitoring or evaluation of village funds. The objectives of this research is to find out the mechanism of channeling the allocation of village funds in the kauneran village of one of the subdistricts of sonder of minahasa district and to know the constraints faced in the tranparency and accountibility of the management of the village fund allocation in th kauneran village of one district of minahasa regency. The results of this study indicate that transparency and accountibility of gradual allocation of village funds from budgeting, allocation, use, reporting, and monitoring or evaluation work well.Keywords : Allocation of village funds, Transparency, Accountibility

scholarly journals Strategic priorities and accountability for allocating the state budget amid Covid-19 pandemic in Indonesia

2021 ◽  
Vol 9 (1) ◽  
pp. 61-72
Author(s):  
Nanang Suparman
Keyword(s):  
Financial Management ◽  
Health And Safety ◽  
Medical Personnel ◽  
The State ◽  
State Spending ◽  
Safety Nets ◽  
State Budget ◽  
Social Safety Nets ◽  
The Impact ◽  
Public Health And Safety

This study explains about strategic priorities of state financial management for handling the Covid-19 pandemic in Indonesia. The impact of this pandemic has caused the country’s financial posture in the state budget to be unbalanced, where receipts have decreased while in state spending has increased very sharply. Such conditions imply that the state budget deficit's widening exceeds the limit set by the law. The method used in this research method is a descriptive qualitative approach using literature data that can provide analysis of strategies to change the state financial management amid the Covid-19 pandemic. The study concluded that the government's strategic response in abnormal situations is an extraordinary matter with budget allocation priorities aimed at public health and safety, including medical personnel, protection and social safety nets for vulnerable people, and protection among business people. However,  it requires accountable supervision, especially for the distribution of social assistance funds with experience prone to corruption practices so that it is not on target.

scholarly journals KENDALA DAN PROSPER DEMOKRATISASI DESA PADA ERA OTONOMI DAERAH

Populasi ◽  
2016 ◽  
Vol 14 (2) ◽  
Author(s):  
M. Syahbudin Latief
Keyword(s):  
Rural Area ◽  
Civic Education ◽  
The State ◽  
New Order ◽  
Socialization Process ◽  
Regional Autonomy ◽  
State Apparatus ◽  
Implementation Stages ◽  
Village People ◽  
The Village

Village democratization has emerged in Indonesia in line with the implementation of regional autonomy policy. In fact, village democratization facing some constraints. One of the serious problems is the blank of political education or civic education as an impact of floating mass policy in rural area, during the New Order era. Besides that, the state apparatus seem not too serious to encourage village democratization, from the beginning the policy has been declared. The socialization process in rural area is very weak. At the implementation stages, formulation of the regional regulation are very rigid. It seems that the state apparatus feel more comprehend about the custom and interest of village people, than the villagers themselves. In this case, the state apparatus seems too arrogant. Basically, the prospect of village democratization is in the village people hand. The support and encouragement from the pro-democratic society, id est intellectuals, academicians, researchers, journalists, NGOs activist, mass organizations, executive and legislative can however, accelerate the practice of village democratization. 

scholarly journals Innovations in Management of Fiscal Equalisation: Decentralization Reform

2020 ◽  
pp. 208-221 ◽  
Author(s):  
Yuriy Petrushenko ◽  
Viktor Ventsel ◽  
Veronica Garbuz ◽  
Uliana Kolomiiets Kolomiiets ◽  
Wojciech Duranowski
Keyword(s):  
Financial Management ◽  
Current Approach ◽  
The State ◽  
Financial Policies ◽  
State Budget ◽  
Econometric Methods ◽  
Scientific Analysis ◽  
Management Approaches ◽  
Decentralization Reform ◽  
Innovative Approaches

The article summarises the results of scientific analysis of the effectiveness of the system of horizontal financial equalisation as a tool for reducing inter-territorial economic and social disparities. The primary purpose of this study is to substantiate innovative approaches to improving the efficiency of the system of financial equalisation and operational management of financial imbalances of territories in the context of decentralisation reform. The subject of the study is the processes of management of the financial equalisation system in Ukraine since 2015, as it was at this time that the decentralisation reform began, the basis of which was the redistribution of financial resources. The presence of several unresolved practical and, therefore, technical and methodological tasks in the process of implementing the financial equalisation policy in Ukraine in the period 2015-2020 has made the research relevant. The comparative analysis of the system of horizontal financial equalisation in Ukraine in terms of its effectiveness in reducing inter-territorial fiscal imbalances and assessing the effectiveness of the authors’ innovative approaches to managing the financial equalisation system became a methodological tool of the study. Statistical and econometric methods were used to verify the obtained results. The results of the study showed that the current approach to financial equalisation of disparities in the local budgets of Ukraine is not sufficient and needs improvement. New management approaches have been developed in the system of financial management of territories aimed at improving the mechanism of horizontal equalisation of local budgets, in particular, at reducing the number of local budgets, which receive essential subsidies from the state budget and improving the efficiency of the horizontal equalisation system in terms of reducing financial disparities between local budgets. Because of these goals, the analysis of the inclusion of the country’s capital (Kyiv) into the national financial equalisation system was carried out. The study also substantiates the need for permanent monitoring of financial equalisation effectiveness. For a better understanding of how effectively the system of horizontal equalisation of fiscal revenues of territories functions, it is proposed to carry out a constant (annual) analysis of standard deviation indicators and other indicators that characterise its effectiveness. The results of the study can be useful both for state bodies planning and implementing the state budget and for implementing local financial policies by local self-governments. Keywords management, innovation, financial equalisation, budget, imbalance, asymmetry, decentralisation.

scholarly journals THE RELATIONS BETWEEN FISCAL AND MONETARY POLICY IN STATE BUDGET MANAGEMENT IN INDONESIA ACCORDING TO ABU UBAID AL QASIM BIN SALAM

2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Syamsuri Syamsuri ◽  
Adinda Muftiviany Nur Jamilah
Keyword(s):  
Monetary Policy ◽  
Financial Management ◽  
The State ◽  
Primary Data ◽  
Budget Management ◽  
State Budget ◽  
Library Research ◽  
Historical Figure ◽  
The Right ◽  
Fiscal And Monetary Policy

The study aim to analyze fiscal and monetary policy in the management of indonesia's state budget according to Abu Ubaid Al-Qasim. This research takes the form of a historical figure, namely historical research on one of the lives of a person that includes ideas, thoughts, as well as influential things in the formation of his thoughts. Thus the method used in this study is the library (research Library) with the object of research is Abu Ubaid Al-Qasim about his thoughts on the economic development of Islam, which is analyzed from his work al-Amwal. To obtain data through In this research, the primary data collection is carried out by anlyzing journal, and some books which reevan to this research. The result of this study is that fiscal and monter policy that runs in Indoensia in managing the State Budget is considered not to be running effectively and has not been able to solve the problem of the State because the system used contains usury. Thus, the mechanism of conformity according to Islam from abuubaid's view brings the right solution that the instrument is like zakat, jizyah, khumus, kharaj into a very effective management instrument of state budget and finance because the proper allocation according to the needs of the State and does not contain usury. Research Limitations of this research is limited by examining how fiscal and monetary policy in managing finance and state budget according to Abu Ubaid Al-Qasim in his Book al-Amwal by looking at the phenomena of financial management centered in BaitulMaal during the time of Prophet Muhammad and his caliphs.

scholarly journals ІНФОРМАЦІЙНЕ ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ДЕРЖАВНИМИ ФІНАНСАМИ УКРАЇНИ

2019 ◽  
Vol 129 (6) ◽  
pp. 56-72
Author(s):  
Алла Віталіївна Хомутенко
Keyword(s):  
Information Systems ◽  
Financial Management ◽  
The State ◽  
Electronic Government ◽  
Automated System ◽  
Information Support ◽  
Special Focus ◽  
Government Information ◽  
State Budget ◽  
Public Financial Management

The paper seeks to explore the nature of ensuring information support to public financial management. A range of subjects authorized to create and maintain government information systems has been identified. An overview of the systems that contribute to providing management information support to the state budget financial inflows, in particular: “Tax Block”, “Inspector”, “Electronic Check” (e-Receipt) and “ProZorro. Sales” is presented. Special focus is paid to the systems that entail information on the transactions of the State Treasury Service of Ukraine, state budget funds utilization data as well as to the transactions of state-owned business entities, such as "ProZorro public e-procurement system", "SPENDING" and "Transparent budget". The findings revealed that application of the "Automated System for computer-based pension documents processing" and the "Our Family" information system had enhanced the accuracy and transparency of cash outflows from extrabudgetary funds and facilitated the reduction of labor and working time costs of authorized managing officers. A critical review on the information systems capabilities has demonstrated the shortcomings of particular government information systems and their organizational frameworks that hamper the management performance effectiveness. The method of logical generalization was employed to provide a rationale and suggest pathways for improving information support for public financial management in Ukraine. Among the key priorities is the creation of an Electronic Government, a single information portal which will integrate the existing information systems and help to eliminate data duplication across different information systems; ensure public financial management, budget and extrabudgetary funds standardization; enhance the efficiency of financial control including the sectoral one; increase the availability of public goods and services; strengthen the responsibility of each of the authorized managing and executive officers and officials.

Village Funds Accountability and Misuse Prevention in Lombok Tengah Regency of West Nusa Tenggara Province

2018 ◽  
Vol 1 (1) ◽  
pp. 45
Author(s):  
Ana Fatmawati ◽  
Lilik Handajani ◽  
Dwi Putra Buana Sakti
Keyword(s):  
Research Result ◽  
The State ◽  
State Budget ◽  
Accounting Standard ◽  
Study Approach ◽  
Government Accounting ◽  
Directorate General ◽  
Village Government ◽  
The Village

Enacted law number 6 year 2014 about the village. so that villages receive funds sourced directly from the state revenue and expenditure budget. the village funds sourced from the state budget of revenues and expenditures, make the village government have a much larger budget than in previous yearsThis research aimed to analyze village funds accountability report that could be used to conduct village funds misuse prevention. Research method used was qualitative method with case study approach. Research result showed that village funds misuse prevention carried out on the following accountability report process sides: synchronizing perception from regulation being used, conducting village government accounting standard, conducting verification toward funds using realization report, conducting authorization delegation between Village Ministry with Directorate General for Guidance of the Village Government of Domestic Affair Ministry, and synchronizing understanding concerning accountability report presentation.

scholarly journals Pengaruh Dana Desa dalam Mengentaskan Kemiskinan Penduduk Desa

2021 ◽  
Vol 21 (2) ◽  
pp. 219-228
Author(s):  
Eri Bukhari
Keyword(s):  
Rural Areas ◽  
Urban Areas ◽  
Quantitative Research ◽  
Secondary Data ◽  
The State ◽  
Poor People ◽  
Rural Poor ◽  
State Budget ◽  
Statistical Tool ◽  
The Village

Abstract   Poverty is synonymous with deficiency and underdevelopment. The current phenomenon is the increasingly rapid flow of urbanization from villages to cities which results in the number of rural residents decreasing, even now, the number is less when compared to the population in urban areas. The result of urbanization has left a group of poor people living in the village, thus statistically increasing the number of poor people in rural areas beyond the number of poor people in urban areas. One of the government's efforts to overcome this problem is the provision of Village Funds, which have been budgeted through the State Budget since 2015. The purpose of this study is to determine whether the Village Fund program is sufficiently influential in efforts to alleviate poverty, especially for villagers. The variables used are the amount of village funds and the number of rural poor. The research method used is explanatory research, namely quantitative research using secondary data in the form of village fund reports and data on the rural poor in 2015-2019. In addition, this study uses the SPSS 25 statistical tool. The results of this study indicate that the number of rural poor people can be affected by village funds budgeted in the State Revenue and Expenditure Budget, namely the provision of village funds has a significant negative effect. In other words, the program can reduce the number of rural poor people.   Keywords: Urbanization, Poverty, Village Fund     Abstrak   Kemiskinan identik dengan kekurangan dan keterbelakangan. Fenomena yang ada sekarang ini adalah semakin derasnya arus urbanisasi dari desa ke kota yang mengakibatkan jumlah penduduk desa berkurang, bahkan saat ini jumlahnya lebih sedikit jika dibandingkan dengan jumlah penduduk di wilayah perkotaan.  Akibat dari urbanisasi ini meninggalkan sekelompok penduduk miskin yang tetap bermukim di desa, sehingga secara statistik menaikkan jumlah penduduk miskin di wilayah pedesaan melebihi jumlah penduduk miskin di wilayah perkotaan. Salah satu usaha pemerintah mengatasi masalah ini adalah pemberian Dana Desa, yang mulai dianggarkan melalui APBN sejak tahun 2015. Tujuan penelitian ini adalah untuk mengetahui apakah program Dana Desa cukup berpengaruh dalam usaha   mengentaskan kemiskinan khususnya bagi penduduk desa. Variabel yang gunakan adalah jumlah dana desa dan jumlah penduduk miskin pedesaan. Metode penetitian yang digunakan adalah explanatory research yaitu penelitian kuantitatif dengan menggunakan data sekunder berupa laporan dana desa dan data penduduk miskin pedesaan tahun 2015-2019. Selain itu penelitian ini menggunakan alat statistik SPSS 25.  Hasil penelitian ini menunjukkan bahwa jumlah penduduk miskin pedesaan dapat dipengaruhi oleh dana desa yang dianggarkan dalam Anggaran Pendapatan dan Belanja Negara, yaitu pemberian dana desa berpengaruh negatif signifikan. Dengan kata lain program tersebut dapat mengurangi jumlah penduduk miskin pedesaan.   Kata kunci: Urbanisasi, Kemiskinan, Dana Desa

scholarly journals PERAN KEPALA DESA DALAM MENINGKATKAN KINERJA APARATUR BIDANG PENGELOLAAN DANA DESA DI DESA LEBAKBARANG KECAMATAN LEBAKBARANG KABUPATEN PEKALONGAN PROVINSI JAWA TENGAH

2020 ◽  
Vol 7 (2) ◽  
pp. 127-146
Author(s):  
Basuki Rachmat
Keyword(s):  
Financial Management ◽  
Role Theory ◽  
Financial Assistance ◽  
Fund Management ◽  
State Budget ◽  
The Government ◽  
Village Government ◽  
The Impact ◽  
The Village

Villages received very serious attention from the Government, with the Government issuing and enacting Law number 6 of 2014, on Villages, as well as establishing Village financial assistance, which is budgeted and allocated in the state budget annually. This financial assistance increases every year in line with the needs and problems of the current village. So the impact of that is where the Village Government in this case the Village Head and his staff must be able to manage the Village Fund effectively and efficiently, and transparently, in order to realize the accountability of Village Fund management. The researcher is interested in the extent to which the role of the village head can improve the performance of village fund management apparatus in the village of Tegalbarang, Tegalbarang sub-district. Tegalbarang village, a few years earlier was included in the IDM category which was lagging behind, with the financial assistance of the Village, the Village and the Village community could utilize the Village Fund to develop the Village Development Infrastructure, so that now Tegalbarang Village was included in the developing Village category based on the Regulation of the Ministry of Disadvantaged Regions number 6 years 2016, and in 2017, Tegalbarang Village is included in the developing village category. This study uses a descriptive qualitative method, with an inductive approach, with the theory used in this study is the Role theory, and related to the apparatus performance theory, as well as theories about the Village and Village Fund management. Conclusions can be explained that with the Prannya Village Head as the person in charge of Village Fund management, where the management is carried out by following and based on the District Head Regulation number 100 of 2017, on Guidelines for Village Financial Management, the performance of the Village apparatus in Village Fund management can be said to be very good, and the constraints that arise can be overcome by deliberation between the Village, the Camat and the Village Facilitation that conducts assistance for the Village Fund assistance in Tegalbarang Village.

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