scholarly journals IMPLEMENTASI SISTEM KEUANGAN DESA TERHADAP PENGELOLAAN KEUANGAN ALOKASI DANA DESA (ADD)

2021 ◽  
Vol 2 (1) ◽  
pp. 37-48
Author(s):  
Dara Fitra Sukwani ◽  
Dedy Wijaya Kusuma ◽  
Nurshadrina Kartika Sari
Keyword(s):  
Financial Management ◽  
Case Study Research ◽  
Planning Stage ◽  
Fund Allocation ◽  
Rural Income ◽  
Technical Examination ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
The Village

Village Fund Allocation (ADD) is one source of rural income which is generally still the main source of income used in the conduct of geverment village. On efforts to oversee the transparency of village financial management, BPKP and the ministry of home affairs developed a village finansial system application in 2015. The purpose of this study is to describe of the result of the evaluation of the village financial syystem on ADD financial management. And can provide goverment of ADD in accordance with the provisions of the legislation. This research used qualitative descriptive approach whit the case study research sites in Rambigundam village, Rambipuji, Jember. The data is collected through observation, interviews, and documentation to get the validity of the data, carriet out technical examination of the validity of the data which is testing the credibility,  tranferability, depability, and confirmability. The result showed that the planning stage until the accountability village Allocation Fund stage have well done, but there are same problems of the implementation, they are the lack of participation from people, the lack of participation of Badan Permusyawaran Desa (BPD), and the lack of village Implementation Teams in preparing the report Accountability Village Fund Allocation.

scholarly journals Problematika Pengintegrasian Penguatan Pendidikan Karakter pada Pembelajaran Tematik

2019 ◽  
Vol 4 (3) ◽  
pp. 393
Author(s):  
Wilis Wijanarti ◽  
I Nyoman Sudana Degeng ◽  
Sri Untari
Keyword(s):  
Character Education ◽  
Data Model ◽  
Case Study Research ◽  
Learning Assessment ◽  
Analysis Model ◽  
Assessment Of Learning ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Thematic Learning

<pre><strong>Abstract: </strong>This study aims to describe the problem of integrating the strengthening of character education in thematic learning that discuss the problem of the design of learning implementation, implementation of learning, assessment of learning and solutions. This study used a qualitative descriptive approach with a type of case study research and used the Robert K. Yin data analysis model. The results of this study state that there are problems in making the design of the implementation of learning, the implementation of learning and assessment of learning. It is suggested that the teacher must optimize the planting of characters by cooperating with each other between the school, the community, and the education office to improve deficiencies in the planting of character education in schools. </pre><strong>Abstrak:</strong> Penelitian ini bertujuan untuk mendeskripsikan problem pengintegrasian penguatan pendidikan karakter dalam pembelajaran tematik yang membahas tentang masalah rancangan pelaksanaan pembelajaran, pelaksanaan pembelajaran, penilaian pembelajaran dan solusinya. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan jenis penelitian studi kasus dan menggunakan analisis data model Robert K. Yin. Hasil dari penelitian ini menyatakan terdapat masalah dalam pembuatan rancangan pelaksanaan pembelajaran, pelaksanaan pembelajaran dan penilaian pembelajaran. Disarankan guru harus mengoptimalkan penanaman karakter dengan saling bekerja sama antar pihak sekolah, masyarakat, dan dinas pendidikan guna memperbaiki kekurangan dalam penanaman pendidikan karakter di sekolah.

scholarly journals Managerial Accountability of Badan Usaha Milik Desa Wija Sari in Samsam Village: A Case Study Research

2020 ◽  
Vol 15 (2) ◽  
pp. 152
Author(s):  
Desak Made Mya Yudia Sari ◽  
I Putu Sudana
Keyword(s):  
Case Study Research ◽  
Real Situation ◽  
Planning Stage ◽  
Implementation Phase ◽  
The Real ◽  
Study Research ◽  
Specific Complex ◽  
Descriptive Approach

This study aims to provide a close and in-depth understanding of specific, complex, and exploratory phenomena regarding the real situation regarding the accountability of BUMDesa Wija Sari Village management in Samsam Village. The methodology of this research is interpretive descriptive approach with case study research. The results showed that in the practice of accountability in the management of BUMDesa Wija Sari in Samsam Village applied the characteristics of transparency, honesty, integrity and consistency. In addition, BUMDesa Wija Sari in Samsam Village also applies the characteristics of participation in the planning stage accountability and the implementation phase accountability as well as the kinship and loyalty in the implementation phase accountability.  

scholarly journals Kinship Politics of Village Government in Lobulayan Sigordang Village West Angkola Districts South Tapanuli Regency

2021 ◽  
Vol 2 (4) ◽  
pp. 436-449
Author(s):  
Julia Ivanna ◽  
Rahma Yulianti Hutasuhut
Keyword(s):  
Case Study Research ◽  
Sampling Technique ◽  
Research Data ◽  
Research Subjects ◽  
Wrong Thing ◽  
Qualitative Descriptive ◽  
Village Government ◽  
Head Of Government ◽  
The Village

This study aims to find out how kinship politics in village government in Lobulayan Sigordang Village, West Angkola District, South Tapanuli Regency includes the causal factors and patterns of the existence of kinship politics. This research is a case study research using a qualitative descriptive method. Data collection techniques in this study include observation, interviews, and documentation. In determining the research subjects used purposive sampling technique, so in this study the research subjects were the Head of Lobulayan Sigordang Village, Secretary of Lobulayan Sigordang Village, Head of Government Section, Head of Community Section, Head of Financial Affairs, and Head of Planning Affairs. The research data were obtained through observations, interviews, and documentation, then processed and analyzed by first reducing the data then displaying the data in tabular form and the last narrative description drawing conclusions on the findings of the research data. Based on the research that has been done, there is kinship politics in the village government in Lobulayan Sigordang village, the manifestation of kinship politics is seen from the election of village officials who occupy village officials positions that are not based on their abilities or not through a predetermined procedure, but rather based on on consideration of good kinship because of blood ties, marital ties, and clans. The factors behind kinship politics in Lobulayan Sigordang village are: low level of education, assessing that kinship politics is not a wrong thing, and feelings of not being betrayed by family or relatives in running the village government.

scholarly journals Implementasi Permendagri N0 113 Tahun 2014 dalam APBDesa

2018 ◽  
Vol 1 (2) ◽  
pp. 179-190
Author(s):  
Athar Yaniar Pratama ◽  
Lesta Lesta Karolina Br. Sebayang
Keyword(s):  
Case Study Research ◽  
Research Strategy ◽  
Qualitative Approach ◽  
Study Research ◽  
Fund Allocation ◽  
Village Government ◽  
The Village

This study aims to  examine and find out the implementation of Permendagri No. 113 of 2014 in Ngesrepbalong Village, Limbangan, Kendal Regency and  analyze the obstacles faced by village officials in its implementation.This study uses a qualitative approach with a case study research strategy. Data obtained through interviews and documentation studies.The results of the study show the Implementation of Permendagri No. 113 of 2014 in Ngesrepbalong Village can generally be seen from the following findings: Fund allocation is not appropriate in accordance with the provisions;  There is a discrepancy between the list of program activities that have been agreed upon in the village meeting with the details of the activities contained in the RKP table; There is an RKP that does not include a discussion on the evaluation of the previous year's financial use;  in the aspect of transparency, the Village Government has implemented it by informing the allocation of funds and the development of their use on information boards in the village office. Penelitian ini bertujuan untuk mengkaji dan mengetahui implementasi Permendagri No 113 tahun 2014 di Desa Ngesrepbalong Kecamatan Limbangan Kabupaten Kendal dan menganalisis kendala yang dihadapi aparatur desa dalam pelaksanaannya.Penelitian ini menggunakan pendekatan kualitatif dengan strategi penelitian studi kasus. Data yang diperoleh melalui wawancara dan studi dokumentasi. Hasil penelitian menunjukkan Implementasi Permendagri No 113 tahun 2014 di Desa Ngesrepbalong dapat dilihat dari temuan berikut ini:  Pengalokasian dana tidak tepat sesuai dengan ketentuan; Adanya ketidaksesuaian antara daftar program kegiatan yang telah disepakai dalam musyawarah desa dengan rincian kegiatan yang ada dalam tabel RKP; Terdapat RKP yang tidak mencantumkan pembahasan mengenai evaluasi penggunaan keuangan tahun sebelumnya; pada aspek trasnparansi, Pemerintah Desa telah melaksanakannya dengan menginformasikan pengalokasian dana dan perkembangan penggunaannya pada papan informasi di kantor desa.

scholarly journals Pengenalan Abjad pada Anak Usia Dini Melalui Media Kartu Huruf

2017 ◽  
Vol 1 (1) ◽  
pp. 51-66
Author(s):  
Ratna Pangastuti ◽  
Siti Farida Hanum
Keyword(s):  
Data Collection ◽  
Case Study Research ◽  
Structured Interview ◽  
Initial Letter ◽  
Card Game ◽  
Design Data ◽  
Similar Shape ◽  
Qualitative Descriptive ◽  
Descriptive Approach

This study aims to examine factors that affect a child's ability to recognize letters of the alphabet and distinguish several letters that have similar sounds and shape. By using alphabetical card (flashcard) researchers want to improve the ability of objects in recognizing and distinguish letters. This research uses a qualitative descriptive approach with case study research in action research design. Data collection techniques through observation, interviews, and documentation. Semi-structured interview used by researchers to obtain the completeness of the data and find out the problem in detail. The results obtained that the development of the alphabetical is increasing because of stimulus with a alphabetical card. With a child's card game it becomes more fun to recognize the alphabets and can directly play with the alphabetical card directly. In addition to recognizing the alphabets, with a child's alphabetical card can also explore his knowledge through the pictures, colors and shapes that existed in the letters. It indicates that subject has achieved good results in recognizing the alphabet, since from the beginning he has not been able to distinguish the present letters than subject can distinguish letters of similar shape. In addition, subject also able to know the initial letter of a word and can read it.

scholarly journals ANALISIS AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA PADA DESA TIKELA KECAMATAN TOMBULU KABUPATEN MINAHASA

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Tirsa Kasenda ◽  
Jenny Morasa ◽  
Sintje Rondonuwu
Keyword(s):  
Financial Management ◽  
Qualitative Method ◽  
Government Accountability ◽  
Implementation Phase ◽  
Fund Allocation ◽  
Government Accounting ◽  
Actual Field ◽  
Descriptive Approach ◽  
Financial Balance ◽  
The Village

There are three main objectives in government accounting, namely accountability, managerial and supervision. Government accountability is a manifestation of providing information about actions or activities of government financial management during that period. Village Fund Allocation comes from Transfer income sourced from the central and regional financial balance received by the district / city. This research was conducted in the village of Tikela Tombulu, Minahasa regency. in this study using a qualitative method of descriptive approach. The description was obtained through measurement by comparing the Minister of Home Affairs regulation number 113 year 2014 with actual field activities. The results based on the Minister of Home Affairs Regulation number 113 year 2014 indicate that the management of village fund allocations in Tikela is accountable and transparent. But there is still an implementation phase that needs to be improved to the principle of transparency. But it is also supported by people who actively participate in making rural development.Keywords: village fund management, accountability

scholarly journals ANALISIS PENGELOLAAN KEUANGAN DESA GUNA MENCEGAH KECURANGAN AKUNTANSI (ACCOUNTING FRAUD )

2021 ◽  
Vol 8 (1) ◽  
pp. 51
Author(s):  
Luh Dina Ekasari ◽  
Ahmad Mukoffi ◽  
Felagiana Tato ◽  
Johanis Nifanngeljau
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Accounting Fraud ◽  
Analysis Techniques ◽  
Fund Allocation ◽  
Descriptive Approach ◽  
Transfer Income ◽  
Financial Research ◽  
The Village ◽  
Research Type

<p>Transfer income to Kucur Village, namely the Village Fund of Rp. 975,736,000 Village Fund Allocation of Rp. 524. 923,600 and the sharing of taxes and levies of Rp. 4,146,000 All are accountable by village officials through administration, reports, and accountability. The research objective was to supervise village financial management to prevent accounting fraud as measured by Permendagri No. 113 of 2014. Researchers researched the Kucur Village office, Dau District, Malang Regency, using a qualitative research type with a descriptive approach and the data used were primary and secondary data. , analyzing data using interviews and documentation, analyzing data using interactive model analysis and analysis techniques focus on administration, reporting, and accountability. The results of the Kucur Village financial research have been effective, it can be seen from the administration, reporting, and accountability, all village cash receipts, and village cash expenditures directly use the application of the side, by using the village financial management sides it is difficult to manipulate.</p>

scholarly journals KEABSAHAN PENGELOLAAN KEUANGAN DESA

2015 ◽  
Vol 3 (2) ◽  
pp. 133
Author(s):  
Heri Santoso
Keyword(s):  
Rural Community ◽  
Financial Management ◽  
Community Empowerment ◽  
Supporting Evidence ◽  
Legal Basis ◽  
Revenue Sources ◽  
Qualitative Descriptive ◽  
Descriptive Approach ◽  
Administrative Village ◽  
The Village

This research aimed to discuss the substance of the financial management in the village, the legality of evidence administrative Village Budget (APBDes) and determine the legal basis for the financial management in the village. This research used qualitative descriptive approach. Informants in this study consisted of village head, village secretary, village officials, Rural Community Empowerment Agency (LPMD) and Village Consultative agency (BPD), as well as society in Sidoarjo Regency. These Results from this study were first, namely the preparation of village revenue sources in APBDes into three groups: Revenue Village, transfers and other revenues. Second, common irregularities in a village financial management included financing and spending beyond that is set of APBDes and illegal of payment proof that is made by treasurer. It is aimed to keep orderly bookkeeping. Financial management will be better when supported by the accounting records and supporting evidence properly.

scholarly journals Musik Senggayung Desa Gerai Kabupaten Ketapang : Kajian Bentuk Dan Identitas Budaya

2018 ◽  
Vol 19 (3) ◽  
pp. 146-156
Author(s):  
Harriska Harriska
Keyword(s):  
Cultural Identity ◽  
Research Method ◽  
Behavior Pattern ◽  
Case Study Research ◽  
Musical Instruments ◽  
Village Community ◽  
Analysis Technique ◽  
Qualitative Descriptive ◽  
The Village

Penelitian ini bertujuan menganalisis bentuk musik senggayung yang mencerminkan identitas budaya masyarakat desa Gerai Kabupaten Ketapang. Metode penelitian menggunakan kualitatif deskriptif dengan desain penelitian studi kasus interpretatif. Data penelitian dikumpulkan dengan teknik observasi, wawancara, dan studi dokumen. Serta menggunakan teknik triangulasi sumber dan data untuk menjaga validitasnya. Sedangkan teknik analisis data dilakukan melaui proses reduksi, penyajian, dan penarikan simpulan (verifikasi). Hasil penelitian ini menunjukkan, musik senggayung merupakan musik yang mencerminkan identitas budaya masyarakat desa Gerai Kabupaten Ketapang. Musik senggayung hanya ada di daerah gerai, musik unik yang tidak dimiliki daerah lain. Jika dilihat dari organologinya, senggayung tergolong kedalam alat musik idiophone yang terbuat dari bambu. Yang membuat menarik, penggunaan alat musik senggayung hanya bisa untuk sekali pakai pada satu upacara, tidak bisa digunakan lagi untuk upacara lainnya jika jarak waktu upacara lebih dari 3-4 hari. Hal ini berkaitan dengan timbre yang dihasilkan oleh bambu. Musik senggayung biasa digunakan untuk mengiringi proses upacara-upacara masyarakat desa Gerai. Beberapa faktor-faktor pembentuk identitas budaya yaitu (1) kepercayaan, (2) bahasa, (3) pola prilaku, sudah tercermin dalam senggayung.This study aims to analyze the shape of senggayung music that reflects the cultural identity of the village community of Ketapang regency. The research method used qualitative descriptive with interpretative case study research design. The data were collected by observation, interview, and document study. As well as using triangulation techniques of sources and data to maintain its validity. While the data analysis technique is done through the process of reduction, presentation, and withdrawal of conclusion (verification). The results of this study indicate, senggayung music is a music that reflects the cultural identity of the village community of Ketapang regency. Senggayung music only exist in the area of outlets, unique music that is not owned by other regions. When viewed from the organology, senggayung belong to idiophone musical instruments made of bamboo. What makes it interesting, the use of senggayung musical instruments can only be for one use at a ceremony, can not be used anymore for other ceremonies if the distance of ceremony time more than 3-4 days. This is related to the timbre produced by bamboo. Senggayung music is used to accompany the process of ceremonies of Gerai village community. Some of the factors that make up the cultural identity are (1) belief, (2) language, (3) behavior pattern, already reflected in senggayung.Keywords: Senggayung, Cultural Identity

scholarly journals A Performance Analysis of Village Fund Management: A Case Study in Lut Tawar District – Indonesia

2018 ◽  
Vol 1 (2) ◽  
pp. 112-121
Author(s):  
Bustaman Bustaman ◽  
Erlisa Amalia ◽  
Jalaluddin Jalaluddin
Keyword(s):  
Design Methodology ◽  
Document Analysis ◽  
Financial Resources ◽  
Planning Stage ◽  
Fund Allocation ◽  
Descriptive Research ◽  
Village Government ◽  
The Village ◽  
Implementation Stage

AbstractObjective – This study aims to analyze the performance of village governments in managing financial resources of the budget year 2016 in Lut Tawar District, Central Aceh Regency, according to the Indonesian Minister of Home Affairs Regulation (or PERMENDAGRI) No. 113, 2014. Design/methodology – This research is a descriptive research with a qualitative approach is a type of research where the researcher describes or deeply analyzes the result of a research about an object and then adds it with sources which already existed in the research object. The data was gathered through number of interviews and document analysis.  Results – The result of the research shows that the performance of the village government in managing fund allocation in Lut Tawar Sub-district at the planning stage has been running well. The implementation stage has been completed where all the programs and activities are executed in accordance with the plan. The administrative stage has been done well by the treasurers and every month the treasurers have accounted for every acceptance and expenditure to the village headmen. In the reporting stage, the delay in submitting accountability report is caused by some negligence by the party from the village government. At the accountability stage, the accountability reports were reported as well as evaluated with the village government community and transparent to the community for every use of village funds in the form of information posted on the information boards in the office of the village headmen and billboards installed in front of the village headman office.

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