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 VILLAGE GOVERNMENT OFFICIALS' UNDERSTANDING OF THE VILLAGE FINANCIAL SYSTEM INDICATORS: A CONFIRMATORY FACTOR ANALYSIS

2020 ◽  
Vol 8 (1) ◽  
pp. 389-398
Author(s):  
Yulianti Yulianti ◽  
Dyah Nirmala Arum Janie
Keyword(s):  
Factor Analysis ◽  
Confirmatory Factor Analysis ◽  
Financial Management ◽  
Pearson Correlation ◽  
Financial System ◽  
Analysis Tool ◽  
Government Officials ◽  
Confirmatory Factor ◽  
Village Government ◽  
The Village

Purpose of the study: The research inspiration is the implementation of the Village Law and the dispensing of Village Funds in Indonesia. The considerable measure of Village Funds requires progressively complex responsibility. With limited time and insufficient human resources, there is an inclination of the Village Fund to leak caused by errors and irregularities. Methodology: We utilize questionnaires, interviews, convenience sampling method, and the confirmatory factor as an analysis tool. There are 312 village officials from 83 villages in Central Java, Indonesia, who participated in this research. This examination scans to investigate the indicators that we can identify with town administration and comprehension of the Village Financial System or Sistem Keuangan Desa (Siskeudes). Principal Findings: The results of the confirmatory factor analysis indicate that all indicators are feasible to be used as indicators of measuring all variables. Besides, the Pearson correlation value of all indicators for the total indicators of each variable is significant. It means that the indicators of all constructs in this study are valid and highly correlated. Applications of this study: This examination is still all-around ahead of schedule. So far, there has been no exploration in Indonesia identified with village administration. Consequently, in this investigation, it was expected to incorporate variables that could conceivably have an association with village administration generally and Siskeudes explicitly, since the order of Law No. 6 of 2014. Novelty/Originality of this study: There are six original, perceptive variables, specifically: Siskeudes understanding, village financial management principles, village fund allocation, village financial administration, village financial reporting and accountability, and village assets report. There are 54 new indicators tested in this research. Further research can utilize the indicators to measures the village government officials' understanding of Siskeudes.

scholarly journals Dana Desa: Apakah Solusi Mengatasi Persoalan Keuangan Desa?

2019 ◽  
Vol 4 (1) ◽  
pp. 12-21
Author(s):  
Hendri Koeswara
Keyword(s):  
Government Regulation ◽  
Fiscal Year ◽  
Regional Government ◽  
City Governments ◽  
State Budget ◽  
Government Regulations ◽  
Village Government ◽  
The Impact ◽  
The Village ◽  
Financial Issues

Government Regulation No. 60 of 2014 on Village Fund sourced from the State Budget that is the commitment of the current government to build Indonesia from the periphery to strengthen the regions and villages. But it is not easy in terms of implementation, which qualified regulations, the ability and readiness of the village administration has not been up to make the Village Fund as a dilemma in dealing with financial issues the village to the regression or independence in the village itself in financial terms. The purpose of this research that using a qualitative approach is to approach the budget cycle theory according to Mullins is as follows; (1) To describe the implementation of the program of the Village Fund in Fiscal Year 2015 (2) To determine the progress in implementation of the Village Fund in Fiscal Year 2015 (3) To determine the readiness of regional government regulations and the document is the village planning in the implementation of the Village Fund, (4) To determine the impact of the Village Fund in overcoming the financial problems the village, (5) To know the considerations made by the village government in determining spending priorities aspect penggunanaan village of Village Fund, and (6) To determine the best model of financial planning villages in rural development. The results obtained are the Village Fund is a solution in overcoming the financial constraints the current village. However, there are still shortcomings in optimizing the utilization of the Village Funds, such as the lack of regulations that should be issued by the district / city governments and the late planning documents, the conflicting priority policies of village use that are sometimes different from the needs of the village community, so the choice and pragmatic way becomes dominant. So,it still needs an effective village’s planning model in the optimization of the various sources of income to the next village.

scholarly journals Analisis Pengelolaan Keuangan Dalam Menilai Kinerja Keuangan Desa

2021 ◽  
Vol 21 (3) ◽  
pp. 654-666
Author(s):  
Ade Damayanti ◽  
Surianto Surianto ◽  
Sumarni Sarong ◽  
R Baso
Keyword(s):  
Financial Management ◽  
Quantitative Methods ◽  
Secondary Data ◽  
Primary Data ◽  
Fiscal Year ◽  
Financial Report ◽  
Average Value ◽  
Efficiency And Effectiveness ◽  
Target Revenue ◽  
The Village

Penelitian ini bertujuan untuk menganalisis dan mengetahui tingkat efisiensi dan efektivitas pengelolaan keuangan Desa Bontomanai dari Anggaran Pendapatan dan Belanja Desa (APBDesa) Tahun Anggaran 2016 – 2020 di Desa Bontomanai Kecamatan Bungaya Kabupaten Gowa. Metode pengumpulan data dalam penelitian ini menggunakan metode deskriptif kuantitatif, dengan menggunakan analisis efisiensi dan analisis efektivitas yaitu menganalisis data target, realisasi belanja dan pendapatan dengan menggunakan rasio efisiensi dan efektivitas. Sedangkan data yang digunakan adalah data primer dan data sekunder berupa laporan realisasi Pelaksanaan APBDesa tahun 2016-2020. Hasil penelitian ini menunjukkan bahwa nilai rata – rata tingkat efisiensi pengelolaan keuangan desa Bontomanai berdasarkan Anggaran pendapatan dan Belanja Desa (APBDesa) tahun 2016 – 2020 di Desa Bontomanai Kecamatan Bungaya Kabupaten Gowa kurang efisien, karena setelah dihitung antara realisasi belanja yang dibagi dengan realisasi pendapatan menunjukkan bahwa biaya yang dikeluarkan untuk aktivitas belanja desa lebih besar dibandingkan dengan pendapatan yang diterima oleh desa dengan perolehan presentase efisiensi diatas angka 90%-100% yaitu sebesar 99 % dengan kategori kurang efisien. Sedangkan untuk tingkat efektivitasnya menunjukkan bahwa efektivitas pengelolaan keuangan Desa Bontomanai tahun 2016 100,04% & 2017 (100,07%) artinya sangat efektif, karena memiliki tingkat rasio > 100%, tahun 2018 (98,993% . Artinya total pendapatan yang diterima sepenuhnya telah memenuhi target yang diharapkan Financial management from the Village Revenue and Expenditure Budget (APBDesa) for the 2016 - 2020 Fiscal Year of Bontomanai Village, Bungaya District, Gowa Regency. The data collection method in this study uses descriptive quantitative methods, using efficiency analysis and effectiveness analysis, namely analyzing target data, expenditure realization, and income using efficiency and effectiveness ratios. While the data used are primary data and secondary data in the form of a report on the 2016-2020 APBDesa Implementation. The results of this study indicate that the average value of the efficiency level of Bontomanai village financial management based on the Village Revenue and Expenditure Budget (APBDesa) for 2016 - 2020 in Bontomanai Village, Bungaya District, Gowa Regency is less efficient because after calculating the expenditure realization divided by revenue realization shows that the costs incurred for village expenditure activities are more significant than the income received by the village with the acquisition of an efficiency percentage above the 90%-100% figure, which is 99% in the less efficient category. As for the effectiveness, the level shows that Bontomanai Village's financial management in 2016 100.04% & 2017 (100.07%) means it is very effective because it has a ratio level of > 100% in 2018 (98.993%. This means that the total income received has entirely been meeting the expected target. Revenue Budget, Village Expenditure, Financial Report, Efficiency, Effectiveness.

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 ANALISIS TERHADAP TATA KELOLA KEUANGAN DESA CITALEM KECAMATAN CIPONGKOR KABUPATEN BANDUNG BARAT

2019 ◽  
Vol 1 (2) ◽  
pp. 126
Author(s):  
Bambang Agus Diana
Keyword(s):  
Financial Management ◽  
Current Knowledge ◽  
Community Empowerment ◽  
Factual Knowledge ◽  
Regional Government ◽  
Village Community ◽  
The Government ◽  
Village Government ◽  
Financial Arrangements ◽  
The Village

Abstrak  Salah satu yang menjadi kebutuhan dalam meningkatkan pengetahuan pemerintahan desa saat ini adalah mengenai pengelolaan keuangan desa, karena tidak sedikit pemerintahan desa masih kurang paham dalam pengelolan tata keuangan yang baik dan benar, apalagi sekarang ini banyak bantuan pemerintah yang diberikan kepada desa, salah satunyanya dana desa, yang semakin besarnya pemberian dana desa yang diberikan pemerintah, sehingga perlu adanya pengelolaan keuangan yang baik dan benar.Dengan disahkannya UU No. 6 Tahun 2014 tentang Desa pada tanggal 15 Januari  2014, pengaturan tentang desa mengalami perubahan secara signifikan. Dari sisi regulasi, desa (atau dengan nama lain telah diatur khusus/tersendiri) tidak lagi menjadi bagian dari UU No. 32 Tahun 2004 tentang Pemerintahan Daerah. Pada hakikatnya UU Desa memiliki visi dan rekayasa yang  memberikan kewenangan luas kepada desa di bidang penyelenggaraan pemerintahan desa, pelaksanaan pembangunan desa, pembinaan kemasyarakatan desa, dan  pemberdayaan masyarakat desa berdasarkan prakarsa masyarakat, hak asal usul, dan adat istiadat desa.  Tujuan dari penelitian ini adalah untuk memperoleh pengetahuan faktual berkenaan dengan perencanaan anggaran, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban pengelolaan keuangan desa di Desa Citalem Kecamatan Cipongkor Kabupaten Bandung Barat.  Keuangan  Desa adalah semua hak dan kewajiban Desa dalam rangka  penyelenggaraan pemerintahan desa yang dapat dinilai dengan uang termasuk didalamnya segala bentuk kekayaan yang berhubungan dengan hak dan kewajiban desa tersebut. Pendapatan Desa diterima dan disalurkan melalui rekening kas Desa dan penggunaannya ditetapkan dalam APB Desa. Abstract  One of the requirements in increasing the current knowledge of village government is regarding village financial management, because not a few village governments still lack understanding in the management of good and right financial arrangements, especially now that much of the government assistance is given to villages, one of which is village funds. , the increasing amount of village funding provided by the government, so that there is a need for good and correct financial management. With the enactment of Law No. 6 of 2014 concerning Villages on January 15, 2014, arrangements regarding villages experienced significant changes. In terms of regulation, villages (or with other names arranged specifically / separately) are no longer part of Law No. 32 of 2004 concerning Regional Government. In essence, the Village Law has a vision and engineering that gives broad authority to the village in the field of village administration, the implementation of village development, village community development, and village community empowerment based on community initiative, origin rights, and village customs. The purpose of this study is to obtain factual knowledge regarding budget planning, implementation, administration, reporting, and accountability of village financial management in Citalem Village, Cipongkor District, West Bandung Regency. Village Finance is all Village rights and obligations in the context of the administration of village governance that can be assessed with money including all forms of wealth related to the rights and obligations of the village. Village income is received and channeled through the village cash account and its use is determined in the Village APB.

scholarly journals ANALISIS ATAS REVIU LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MINAHASA

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Ryane B.T. Manampiring ◽  
Jantje J. Tinangon ◽  
Dhullo Affandi
Keyword(s):  
Internal Control ◽  
Accounting Standards ◽  
Financial Statements ◽  
Fiscal Year ◽  
Regional Government ◽  
Financial Report ◽  
Regional Autonomy ◽  
Government Accounting ◽  
Internal Control System ◽  
Implementation Guidelines

Regional autonomy is an effort of regional empowerment in making regional decisions more freely and is responsible for managing the resources owned. The Regional Head has an obligation to account for the use of local budgets to the DPRD and the general public. The accountability report is a Financial Report prepared by the Regional Government. Before the report is given to the regional head of LKPD, it should be reviewed by the inspectorate to obtain sufficient confidence whether the financial statements have been prepared in accordance with government accounting standards and have been presented in accordance with the appropriate internal control system. The reviews consist of planning, and reporting. Based on the results of this study, the implementation of review of LKPD by Inspectorate of Fiscal Year 2015 and 2016 in Minahasa District has not been in accordance with the Implementation Guidelines of the Revision as stipulated in the Regulation of the Minister of Home Affairs Number 4 Year 2008 on Guidance of Implementation of LKPD Review. This is due to the absence of adequate review planning in the SPI assessment, and the implementation of reviews that are not in accordance with the schedule.Keyword :  Review Inspektorat, Government Financial Report (LKPD)

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 Asistensi Akuntansi Keuangan Desa Marga Mulya

2020 ◽  
Vol 2 (1) ◽  
pp. 21-32
Author(s):  
Septian Bayu Kristanto
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Fund Management ◽  
Financial Report ◽  
Interview Method ◽  
The Village ◽  
Computerized System ◽  
Lack Of Knowledge

The aim of this study is to identify problems related to management of the village fund and to provide a guidance of village fund management. This study is conducted in Marga Mulya village in Tanjung Kait, Tangerang. This study used observation and interview method. The result showed that the main problem related to village fund is the lack of knowledge of the village head in implementing financial management of village fund based on Regulation No. 113/2015. It is coupled with a lack of facilitators from Government officers to assist the management of the village fund. This study purposed a computerized system for implementing the financial report is the solution to overcome these obstacles. By using this computerized system, reporting village fund will be done quickly and the financial statements will also be more reliable than reporting manually.

scholarly journals Analisis Penerapan SAK ETAP Pada BUMDes Luhur Sepakat Desa Sido Luhur Kabupaten Bengkulu Utara

2021 ◽  
Vol 1 (1) ◽  
pp. 19
Author(s):  
Zahrah Indah Ferina ◽  
Siti Rozalia ◽  
Merri Anitasari
Keyword(s):  
Comparative Method ◽  
Balance Sheet ◽  
Financial Statements ◽  
Cash Flows ◽  
Financial Accounting ◽  
Analysis Method ◽  
Balance Sheets ◽  
Financial Report ◽  
Income Statement ◽  
The Village

The purpose of this study is to examine whether the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) in BUMDes Luhur Sepakat financial statements have gone well in accordance with SAK ETAP in which there are balance sheets, income statements, statements of changes in equity, statements of cash flows and records on the financial statements. BUMDes Luhur Sepakat is one of the BUMDes in Padang Jaya District. The initial capital source for the formation of BUMDes comes from the Village Budget (APB desa). To answer the problems regarding the application of financial statements, the data analysis method used in this study is a comparative method by comparing SAK ETAP and BUMDes Luhur Sepakat financial statements. The results of this study showed that the financial report of BUMDes Luhur agreed Sido Luhur Village has not matched the SAK ETAP. Balance sheet and Income statement are made correctly. BUMDes Luhur agreed not to make statements of cash flows, equity changes reports, and records of financial statements. The reporting of financial information continues to be done routinely, and the caretaker BUMDes Luhur agreed already accountable for the financial report with the deliberation to the community at the end of the year.

ANALISIS FAKTOR YANG MEMPENGARUHI PENGELOLAAN KEUANGAN KAMPUNG DI KABUPATEN JAYAPURA

2019 ◽  
Vol 2 (2) ◽  
pp. 39-56
Author(s):  
Bill J. C. Pangayow ◽  
Hastutie Noor Andriati
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Analysis Tool ◽  
City Governments ◽  
Financial Accountability ◽  
Village Community ◽  
Essential Idea ◽  
Consultative Body ◽  
Key Indicators ◽  
The Village

The village independence is an essential idea for the village community where they are located. Inaccordance to support this goal, the central, provincial and district/city governments provide fundsto villages that must be managed properly. Village financial management apparatuses endeavor inplanning, implementing, administering, and financial reporting in accordance with applicableregulations with supervision from the Village Consultative Body. This study aims to identifyindicators and determinants in village financial management and examine its effect on the villageindependence variable. This research will be carried out in villages of Yobeh, Ifaar Besar, Sereh,and Yahim, in Sentani District in Jayapura Regency. The analysis tool that will be used is FactorAnalysis to find key indicators and variables in financial management. The results showed thatreporting variables became the key in financial management, followed by financial accountability,planning, and implementation. This shows that respondents felt the reporting was very importantand needed to be considered in financial management.

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