scholarly journals PELATIHAN ANALISIS USAHA BUMDESA DESA BANJARSARI KABUPATEN PURWOREJO

2021 ◽  
Vol 5 (1) ◽  
pp. 791
Author(s):  
Dwi Irawati ◽  
Dyah Panuntun Utami ◽  
Fitri Rahmawati
Keyword(s):  
Financial Analysis ◽  
Financial Reports ◽  
Self Help ◽  
Business Analysis ◽  
Productive Potential ◽  
Productive Asset ◽  
Training Activities ◽  
Village Government ◽  
Managerial Capabilities ◽  
The Village

ABSTRAKBadan Usaha Milik Desa (BUMDesa) dibentuk dengan maksud dan tujuan meningkatkan perekonomian desa dengan cara mengelola potensi produkstif desa sesuai dengan kebutuhan masyarakatnya. BUMDesa diharapkan mampu menjadi penggerak utama ekonomi desa sekaligus mempercepat pemerataan pembangunan di desa. Oleh sebab itu, upaya serius perlu dilakukan oleh pengurus BUMDesa dan Pemerintah Desa agar pengurusan BUMDesa berjalan dengan efektif, efisien, professional, dan mandiri. Melalui mekanisme self help dan member-based, BUMDesa membuka peluang partisipasi masyarakat desa secara keseluruhan dalam mendayagunakan potensi produktif desa.  Akan tetapi, pengurus bersama dengan Pemerintah Desa juga perlu menciptakan aturan main bersama dengan stakeholders lainnya agar usaha BUMDesa tidak dikuasai oleh kelompok tertentu di tingkat desa. Sebagai salah satu BUMDesa yang ada di Kabupaten Purworejo, BUMDesa Banjarsari baru mempunyai satu jenis usaha, yaitu penyewaan Gedung. Akan tetapi, pengurusan Gedung sebagai asset produktif milik BUMDesa belum dilakukan dengan baik sebab kemampuan manajerial pengurus BUMDesa Desa Banjarsari Kecamatan Purwodadi belum memadai. Pengurus BUMDesa belum melakukan analisis usaha maupun analisis keuangan dalam menjalankan usahanya tersebut. Kondisi tersebut memotivasiTim pengabdian masyarakaat untuk memberikan pelatihan analisis usaha serta penyusunan laporan keuangan agar usaha yang dikelola BUMDesa Desa Banjarsari dapat berjalan dengan baik, menghasilkan keuntungan, dan berkelanjutan. Pelatihan yang diberikan diharapkan memperkuat kapasitas kelembagaan BUMDesa Desa Banjarsari. Hasil kegiatan pelatihan menunjukkan bahwa pengurus BUMDesa sangat bersemangat dalam mengikuti pelatihan. Hal ini diketahui selama sesi diskusi dan tanya jawab. Peserta yang merupakan pengurus BUMDesa bahkan mengharapkan agar kegiatan pelatihan semacam ini diberikan secara terjadwal dan terprogram agar pengurus benar-benar paham dan kemudian percaya diri dalam mengelola usaha BUMDesanya. Kesimpulan yang diambil di akhir sesi pelatihan, BUMDesa Banjarsari perlu diberikan pendampingan, pelatihan, dan transfer Ipteks pengurusan BUMDesa secara berkesinambungan serta menjalin kemitraan dengan  pelaku bisnis lain agar bisnisnya lebih cepat berkembang. Kata kunci: BUMDesa; pengurusan badan usaha; analisis usaha; laporan keuangan ABSTRACTVillage-Owned Enterprises (VOEs) were formed to improve the village economy by managing the productive potential of the village by the needs of the community. Therefore, serious efforts need to be made by the VOEs administrators and the Village Government so that the administrators of VOEs run effectively, efficiently, professionally, and independently. Through self-help and member-based mechanisms, VOEs open opportunities for the participation of the village community as a whole in utilizing the productive potential of the village. However, the administrators along with the Village Government also need to create rules of the game together with other stakeholders so that the VOEs business is not controlled by certain groups at the village level. As one of the VOEs in Purworejo Regency, the VOEs Banjarsari just has one type of business, namely building rentals. However, the management of the building as a productive asset belonging to VOEs has not been carried out properly because the managerial capabilities of the VOEs administrators, Banjarsari Village, Purwodadi District are not yet adequate. The VOEs administrators have not conducted a business analysis or financial analysis in running the business. The condition motivates the community service team of Universitas Muhammadiyah Purworejo to provide training in business analysis and preparation of financial reports for the administrators so that they can run the business well, generate profits, and be sustainable. The training provided is expected to strengthen the institutional capacity of the Banjarsari village-owned enterprise. The results showed that they were very enthusiastic about participating in the training as well as they expect more that such training activities are provided on a scheduled and programmed basis so that they get better to understand and also be confident in managing the business. The findings show that administrators need to be provided with assistance, training, and transfer of science and technology to manage VOE on an ongoing basis and establish partnerships with other business actors so that the business will be able to grow faster. Keywords: village-owned enterprises; business entity management; business analysis; financial reports

scholarly journals Peran Badan Permusyawaratan Desa dalam Pengawasan Dana Desa

PERSPEKTIF ◽  
2021 ◽  
Vol 10 (2) ◽  
pp. 371-382
Author(s):  
Ade Krisdian Pratama ◽  
Badaruddin Badaruddin ◽  
Abdul Kadir
Keyword(s):  
Qualitative Research ◽  
Field Data ◽  
Financial Reports ◽  
Village Government ◽  
Consultative Body ◽  
Field Data Analysis ◽  
The Impact ◽  
The Village

This study was conducted to analyze the role of the Village Consultative Institution (BPD) in monitoring the use of Village Funds in Kuta Pinang Village, Tebing Syahbandar District, Serdang Bedagai Regency. This research uses descriptive qualitative research methods, data collection techniques by conducting literature studies and research in the field. Data analysis was performed by reducing data, presenting data and drawing conclusions. The role of BPD includes three things, namely the role in regulations, organizations / institutions and in individuals. The results showed that the role of the Village Consultative Body (BPD) of Kuta Pinang Village in the supervision of Village Funds by monitoring and auditing financial reports on the use of village funds. The follow-up of the supervision that has been carried out by the BPD which is an evaluation of the performance of the Kuta Pinang village government has also not been available so that the role of supervision has not been optimal. In addition to these aspects, the findings in this study are the obstacles faced by the BPD of Kuta Pinang Village in conducting supervision, namely the lack of community participation in village deliberations, the BPD does not understand the regulations for the use of village funds, BPD resources are still inadequate and inaccurate monitoring documentation, so that the impact on the implementation of supervision is not optimal.

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 Implementasi Pengelolaan Badan Usaha Milik Desa (BUMDesa) Jatimakmur Dalam Peningkatan Pendapatan Asli Desa (PADes) Di Desa Jatirejoyoso

2021 ◽  
Vol 3 (2) ◽  
pp. 204-222
Author(s):  
Hasbullah Bin Abdullah
Keyword(s):  
Rural Communities ◽  
Secondary Data ◽  
Primary Data ◽  
Enterprise Management ◽  
Mutual Cooperation ◽  
Descriptive Research ◽  
Self Help ◽  
Business Entities ◽  
Village Government ◽  
The Village

The purpose of this study was to determine the implementation of Jatimakmur Village Owned Enterprise Management (BUMDes) in increasing Village Original Income (PADes) in Jatirejoyoso Village. The method used by researchers in this study is descriptive research with a qualitative approach. The data used in this study are primary data and secondary data. Primary data is data from interviews with respondents related to the implementation of Jatimakmur BUMDes management in increasing Jatirejoyoso Village Original Income. According to Article 1 Number (6) of Law Number 6 of 2014 concerning Villages, it is written that Village-Owned Enterprises, hereinafter referred to as BUMDes, are business entities whose entire or most of the capital is owned by separate villages to manage assets, services, and other businesses. for the welfare of rural communities. Then, amended through the Job Creation Act no. 11 of 2020 Article 117 and Article 185 explain that BUMDes is a legal entity established by villages and/or together with villages to manage businesses, assets, develop investment and productivity, provide services, and/or other businesses for the greatest welfare. public. Village Original Income (PADes) is all efforts made by the village government to support the implementation of Village Government in the context of implementing Village autonomy (Law Number 6 of 2014 concerning Villages Article 71). According to the explanation of Law Number 6 of 2014 Article 72 paragraph (1) letter a what is meant by "Original Village Income" is income that comes from village authority in managing village assets based on origin and local scale authority. , results of separated village wealth management, results of self-help, community participation and mutual cooperation, other legitimate village original income (Nurcholis, 2011: 82). Keywords: Management Implementation, Village Original Income, Village Owned Enterprises.

scholarly journals Kecanggihan Teknologi Informasi, Kompetensi Sumber Daya Manusia dan Efektivitas Penggunaan Sistem Keuangan Desa

2021 ◽  
Vol 31 (8) ◽  
pp. 1987
Author(s):  
Ni Putu Sundari Maheni Premaswari ◽  
I Wayan Suartana
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Human Resource ◽  
Linear Regression Analysis ◽  
Financial System ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Reports ◽  
Village Government ◽  
The Village

The effective use of the village financial system can produce financial reports that are received in a timely, accurate, and reliable manner so that they can be used as a basis for decision making. The effectiveness of the use of the village financial system needs to be supported by the competence of good human resources and sophisticated information technology. This study aims to determine how the influence of information technology sophistication and human resource competence on the effectiveness of the use of the village financial system (Siskeudes) in the Village Government in Denpasar City. This research was conducted at the Village Government in Denpasar City with a saturated sampling technique using 54 samples. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the more sophisticated the information technology and the better the competence of human resources, using the village financial system will be more effective. Keywords: Sophistication of information Technology; Human Resource Competence; Effectiveness of Using The Village Financial System.

scholarly journals PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) DALAM MEWUJUDKAN AKUNTABILITAS PEMERINTAHAN DESA

2020 ◽  
Vol 3 (1) ◽  
pp. 1-20
Author(s):  
Dinda Novyasari Maharani ◽  
Fajar Syaiful Akbar
Keyword(s):  
Central Government ◽  
Qualitative Approach ◽  
Financial Accounting ◽  
Rapid Progress ◽  
Quality Of Reporting ◽  
Financial Reports ◽  
The Government ◽  
Village Government ◽  
The Village

Village development and growth is currently experiencing rapid progress, this is indicated by the large amount of village funds and other sources of village income. Therefore, the government applies Law No. 6 of 2014 concerning Villages as the Village Law in Indonesia. This law requires the village government to hold the community accountable for the state funds that have been used. To realize this responsibility, the central government represented by BPKP developed the application of the village financial system or called SISKEUDES as a village tool in realizing its accountability. The research method used is a qualitative approach. Data obtained by interviews and direct observation techniques in the Village Hall Banjaragung. The results of this study indicate that the existence of SISKEUDES in Banjaragung Village helps the village accountability process to the local government and the community with the existence of village financial reports produced by this application. Banjaragung Village has implemented SISKEUDES which is adjusted to Permendagri No. 20 of 2018 concerning Village Financial Accounting, thus the quality of reporting can be accounted for based on the prevailing village accounting.

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 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 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 PENERAPAN PENDIDIKAN AKHLAK IBU RUMAH TANGGA DI DESA PERBATASAN ( STUDI FENOMENOLOGIS DI DESA PERBATASAM SUMATERA UTARA DAN SUMATERA BARAT )

2020 ◽  
Vol 7 (2) ◽  
pp. 457-463
Author(s):  
Syafnan Syafnan
Keyword(s):  
Phenomenological Model ◽  
Research Methodology ◽  
Data Sources ◽  
Structured Interviews ◽  
Training Activities ◽  
Border Areas ◽  
Village Government ◽  
Qualitative Phenomenological ◽  
The Village ◽  
Daily Time

This study aims to reveal: morals education implementation of housewives in multi-ethnic villages, provincial border areas, both in the event of grief, joy, and activities of the village government. Implementation morality of the intended housewife is the prominent behavior that is shown to others in social activities.The research methodology is a qualitative phenomenological model, with key data sources are 15 housewives aged 20 to 47 years, the instruments used are guidelines for structured interviews and observations, and data processing that starts from collecting, validating, analyzing, triangulating, and making conclusion.Research results: 1. Housewives are always vigilant in the use of daily time to be in a place of disaster, dress neatly without opening aurat, and giving donations; 2. Participating in the village program, especially national ceremonies, and village training activities in the field of creative handicrafts; 4. Developing the morals of their children by relying on the Alquran Education Park

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.

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