scholarly journals ANALISIS SISTEM AKUNTANSI PELAKSANAAN APBDes PADA PEMERINTAH DESA KOPANDAKAN I KECAMATAN KOTAMOBAGU SELATAN KOTA KOTAMOBAGU

2018 ◽  
Vol 13 (02) ◽  
Author(s):  
Hadi Prabowo Gimon ◽  
Jantje J. Tinangon ◽  
Dhullo Affandi
Keyword(s):  
Internal Control ◽  
Good Governance ◽  
Accounting System ◽  
System Implementation ◽  
Qualitative Descriptive ◽  
Village Government ◽  
The Village ◽  
Research Show

Village income and expenditure budget is one of the things that must be considered to realize good governance in the village. The purpose of this study is to analyze the adequacy of the accounting system implementation of APBDes organized by the Kopandakan I village government and whether it is in accordance with the Minister of Home Affairs No. 113 of 2014 on the management of village finances. The method used in this research is qualitative descriptive that is analyze the adequacy of accounting system implementation of APBDes. The results of the research show that 1) Internal control in terms of producing transaction evidence executed by Kopandakan I village government has been running quite well, 2) Recording of APBDes implementation in Kopandakan I village has been done well 3) Reallocation Report of Implementation of APBDes in Kopandakan Village I has been in accordance with Permendagri Number 113 Year 2014; but village officials have problems in the process of implementing APBDes in this case tax cutting activities but directly in consultation with the tax office.Keywords : Accounting system, implementation, APBDes

scholarly journals IMPLEMENTASI KEBIJAKAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA LOWIAN KECAMATAN MAESAAN KABUPATEN MINAHASA SELATAN

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Johnetha Lafani Supit ◽  
Grace B. Nangoi ◽  
Novi S. Budiarso
Keyword(s):  
Good Governance ◽  
The Road ◽  
Good Government ◽  
Qualitative Descriptive ◽  
Budget Policy ◽  
Article 5 ◽  
The Village ◽  
Descriptive Method ◽  
Research Show ◽  
Budget Revenue

The Indonesian Nation is part of the world community that has to participate in realizing a good government to support in the competition in the current era of globalization. Ministerial Regulation No. 113 of 2014 on the management of village finances. As referred to in Article 5 of the Minister of Home Affairs Number 113 of 2014 on preparing and implementing polices on the management of the Village Revenue and Expenditure Budget. Budget revenue and village spending is one of the things that must be considered to realize good governance in the village. The purpose of this study is to find out whether the implementation of revenue and expenditure budget policies runs well in accordance with Ministerial Regulation number 113 of 2014, and any constraints faced in implementing the policy of the village income and expenditure budget. The method used is qualitative descriptive method that is analyzing how the implementation of Village Revenue and Expenditure budget policy from planning to accountability. The result of the research show that the implementation of Village Revenue and Expenditure Budget policy in Lowian Village is good enough and has been in accordance with Ministerial Regulation No. 113 Year 2014 on the management of village finances but the problem is on the external side where the trees are located next to the road and plots of land owned by citizens, as well as village officials who still do not really understand the technical reporting making. Keywords: Policy Implementation, Accountability, Village Revenue and Expenditure Budget

Management of Village Finance to Achieve Good Governance in Talagasari, Garut

2020 ◽  
Vol 2 (1) ◽  
pp. 11-18
Author(s):  
Riki Ismail Barokah
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Community Empowerment ◽  
Regional Autonomy ◽  
Lack Of Information ◽  
Village Government ◽  
Management Power ◽  
The Village

This study aims to explore village authority in village financial management to realize village governance in accordance with the principles of Good Governance. One of the financing for the Village Government program is the Village Fund Budget (ADD). The research method used is descriptive analysis to get a clear picture by examining secondary data. Secondary data is obtained through literature studies from primary legal materials and secondary legal materials related to regional autonomy in villages in the management of Village Government, particularly with regard to the performance of Village-Owned Enterprises based on Law Number 6 of 2014 concerning Villages. The data obtained from this study were analyzed juridically normative with a statutory approach. The results showed the accountability of the village head in managing village finances. In exercising the power of village financial management, the village head authorizes part of his power to the Village apparatus. (2) The village head as the holder of the village financial management power as referred to in paragraph (1), has the authority to: a. establish policies regarding the implementation of APBDesa; b. determine PTPKD; c. determine the officer who collects village revenue; d. approve expenditures for activities stipulated in APBDesa; and e. take actions that result in spending at the expense of the Village Budget. The factors that become obstacles in Talagasari, namely the lack of information and lack of direction in the distribution of ADD, so that it contributes low to community empowerment.

scholarly journals ANALISIS PELAYANAN PUBLIK PEMERINTAHAN DESA TLANAK KECAMATAN KEDUNGPRING KABUPATEN LAMONGAN

2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Ernia Duwi Saputri, S.Pd., M.H.
Keyword(s):  
Public Service ◽  
Research Method ◽  
Good Governance ◽  
Public Awareness ◽  
Quality Analysis ◽  
Service Activity ◽  
Village Government ◽  
Public Awareness Program ◽  
The Village

Public Service Analysis of Village Tlanak Support of Lamongan District. The purpose of this research is to know the quality of Public Service of Village Government of Tlanak Kedungpring District of Lamongan Regency, to know the supporting and inhibiting factors and solution of Public Service of Village Government of  Tlanak Kedungpring District of  Lamongan Regency and to know the implementation of Good Governance in Public Service of Village Government of Tlanak Kedungpring District of Lamongan Regency. The type of this research is non-doctrinal (sosiologis) legal research. Non-doctrinal method is a type of scientific study with the intention just to learn just and not to teach something doctrine. The research method used is research method with qualitative analysis. The results of this study concluded that the quality of Public Service Village Tlanak Kedungpring District Lamongan through Programs, policies, and attitudes is Services Open, easy and accessible by all parties who need and provided adequate and easy to understand, can be accounted for in accordance with the provisions of legislation - invitation, inhibiting the public service of Tlanak village administration of Kedungpring Sub-district of Lamongan Regency is seen in the condition of society which still have a lot of parochial political culture. The solution of inhibiting factor of public service in Tlanak Village, Kedungpring Sub-district, Lamongan Regency by strengthening service system, improving professionalism of each employee, conducting public awareness program to help dissemination and comprehension of information to society about matters related to service activity and giving sanction that is firm. The village government of Tlanak Kedungpring District of Lamongan Regency has not fully implemented the Good Governance principles in the implementation of the village government's tasks, functions, authorities, rights, and obligations in terms of planning, service, implementation of village development, especially those related to village governance.Keywords: Quality Analysis of Public Service, Good Governance.

scholarly journals EVALUATION OF RURAL DEVELOPMENT PLANNING (RPJMDES AND RKPDES)

2020 ◽  
Vol 9 (1) ◽  
pp. 81
Author(s):  
Muhammad Subandi ◽  
Musriadi Musriadi
Keyword(s):  
Evaluation Method ◽  
Planning Process ◽  
Development Planning ◽  
Government Officials ◽  
District Policy ◽  
Government Work ◽  
Qualitative Descriptive ◽  
Village Government ◽  
Interview Studies ◽  
The Village

The study aims to determine the effectiveness of the village midterm development planning process / RPJMDes and the village government work plan / RKPDes implemented by Sidomukti Village Government, Muara Kaman District, Kutai Kartanegara District, which was evaluated based on Permendagri No 114/2014 on village development guidelines. The study uses an evaluation method with a qualitative descriptive approach, data collection through documentation and interview studies, data analysis using reduction, data presentation, and concluding. The results of the study found that in the preparation of the RPJMDes and RKPDes, the village government had not yet fully implemented the stages as stipulated in Permendagri No 114/2014, in the preparation of the RPJMDes there were 3 stages not carried out namely aligning the direction of district policy, assessment of village conditions, and village deliberations, while in the preparation of the RKPDes there were no indicative ceilings, this was due to the lack of competence of the Village Government officials in preparing the RPJMDes and RKPDes, weak administrative management, and lack of community participation.

scholarly journals Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa

2019 ◽  
Vol 1 (2) ◽  
pp. 523-542
Author(s):  
Sri Ayu Saputri ◽  
Nurzi Sebrina ◽  
Vita Fitria Sari
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
The Public ◽  
Analysis Techniques ◽  
West Sumatra ◽  
Qualitative Descriptive ◽  
Village Government ◽  
The Village

This study aims to determine how Administration, Reporting and Accountability of Dana Nagari in Batang Anai District, Padang Pariaman Regency, West Sumatra Province. There are three (3) aspects in village funds, administration, reporting and accountability. To achieve these objectives, descriptive qualitative research methods are used. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation using qualitative descriptive analysis techniques. The results of the study show: (1) Administration carried out by the treasurer in the form of receipts and expenditures which are recorded in the general cash book, bank book, income details book, and financing details book which is equipped with receipts. (2) Reporting that the delay in disbursing village funds was due to the late regulation of the Regulations of the Regent of Padang Pariaman which caused the disbursement of stage I and phase II village funds to be delayed too late. (3) Accountability Submission of accountability reports to the public through various media, such as websites and billboards. Submission through this media can make it easier for the public to obtain information about the performance of the village government.

scholarly journals PERAN BPD DALAM MENDUKUNG PEMERINTAH DESA UNTUK MEWUJUDKAN GOOD GOVERNANCE DI DESA SUMBERKEPUH KEC.TANJUNGANOM KABUPATEN NGANJUK

2017 ◽  
Vol 2 (2) ◽  
pp. 57-73
Author(s):  
Yenik Pujowati
Keyword(s):  
Local Community ◽  
Good Governance ◽  
New Order ◽  
Seven Principles ◽  
State Apparatus ◽  
The Government ◽  
Democratic Parties ◽  
Village Government ◽  
Principle Of Proportionality ◽  
The Village

ABSTRAKSetelah peralihan rezim dari orde baru ke reformasi Negara melahirkan Undang-Undang No. 28 tahun 1999. Dalam peraturan tersebut, menjadi tujuh azas dan menjadipedoman bagi seluruh perangkat Negara untuk melaksanakan tugas. Ketujuh azastersebut meliputi azas kepastian hukum, azas tertib penyelenggaran, azas kepentinganumum, azas keterbukaan, azas proporsionality, azas prfesionalitas dan azasakuntabilitas.Otonomi daerah juga terbagi atas Pemerintahan Tingkat Provinsi,Pemerintahan Tingkat Kabupaten/Kota, dan Pemerintahan Tingkat Desa.Pemerintahan Desa dikatakan pemerintahan yang otonom karena dalam UU No. 6Tahun 2014, desa adalah kesatuan masyarakat hukum yang memiliki kewenangan untukmengurus dan mengatur kepentingan masyarakat setempat berdasarkan adat istiadatdan asal usul yang diakui oleh Negara. Dengan demikian pemerintah desa tidakbergantung sepenuhnya pada pemerintahan diatasnya dalam urusan pelaksanaanPemerintahan Desa. Desa juga memiliki kewenangan untuk menyelenggarakan pestademokrasi dan adanya pemilihan Kepala Desa dan lembaga BPD adalah wujud daridemokrasi tersebut.Kata Kunci : Good Governance, Badan pemusyawaratan Desa (BPD)AbstractAfter the transition of the regime from the new order to the reform of the State gave riseto Law no. 28 of 1999. In the regulation, it becomes the seven principles and serves asthe guidance for all State apparatus to carry out the task. The seven principles cover theprinciples of legal certainty, the principles of orderliness, the principles of publicinterest, the principles of transparency, the principle of proportionality, the principle ofprofessionalism and the principle of accountability. Regional autonomy is also dividedinto Provincial, Regency / Municipal Governance and Village Government. VillageGovernment is said to be an autonomous government because in Law no. 6 Year 2014,the village is a legal community unit which has the authority to administer and regulatethe interests of the local community based on customs and origins recognized by theState. Thus the village government does not depend entirely on the government above itin the affairs of the implementation of Village Government. Villages also have theauthority to organize democratic parties and the election of village heads and BPDinstitutions is a manifestation of the democracy.Keywords: Good Governance, Village Development Board (BPD)

scholarly journals GIRI LOJI DESA DLINGO: SEBUAH STUDI FENOMENOLOGI ATAS KONSEP PEMBANGUNAN DESA

2018 ◽  
Vol 2 (2) ◽  
Author(s):  
Hafiez Sofyani
Keyword(s):  
Public Management ◽  
Role Model ◽  
New Public Management ◽  
Good Governance ◽  
Raising Awareness ◽  
New Public ◽  
Good Government ◽  
Village Government ◽  
The Many ◽  
The Village

ABSTRAK Direvisinya Undang-Undang Desa No. 6/2014 menjadi harapan banyak warga desa, khususnya untuk menjadi institusi mandiri dalam mengelola sumber daya milik desa. Namun banyak kalangan yang meragukan sumber daya manusia desa mampu untuk memenuhi amanat undang-undang tersebut. Menariknya, dari sekian banyak permasalahan implementasi UU Desa, juga tidak sedikit desa yang berhasil berkat otonomi yang diberikan peraturan baru tersebut. Dalam studi fenomenologi ini, peneliti mencoba menggali keberhasilan Desa Dlingo, Bantul, Daerah Isitimea Yogyakarta yang dulunya menjadi desa terpuruk dan kini menjadi desa percontohan dalam pengelolaan dan tata kelola desa. Gagasan ideologi dan pandangan Lurah Dlingo tentang pembangunan desa kemudian dapat digali oleh peneliti. Dalam Pembangunan organisasi, termasuk pemerintahan desa, memahami konsep modern seperti New Public Management atau Good government Governance saja tidak cukup. Bagi beliau tidak hanya soal sistem dan strukturyang perlu dibenahi, tetapi upaya membangikitkan jiwa dan semangat masayarakat desa untuk berdikari (berdiri di atas kaki sendiri) dan saling bergotong-royong adalah yang paling fundamental. Beliau menambahkan, membangun desa adalah membangkitkan kesadaran dan semangat warga desa bahwa mereka ada untuk “benar-benar ada” di tanahnya sendiri, bukan menjadi obyek pembangunan, yang kadang tidak mampu menghadirkan keadilan. Kata kunci: Undang-Undang Desa; Pengelolaan; Tata Kelola; Fenomenologis; Berdikari ABSTRACT The revision of Village Government Law no. 6/2014 is the hope of many villagers, especially to become an independent institution in managing the village's resources. However, many people doubting that human resources in village are able to fulfill the mandate of the law. Interestingly, from the many problems of implementation of the Village Law, there are several villages are successful due to the autonomy given. In this phenomenology study, researcher tried to explore the success of Dlingo Village, Bantul, Daerah Isitimea Yogyakarta which used to be a slumped village where now become role model village in village management and governance. The idea of Dlingo Village ideology and views on village development can then be explored by researcher. In the development of organizations, including village administrations, understanding modern concepts such as New Public Management or Good Governance is not enough. For him it is not just about systems and structures that need to be addressed, but the effort to inculcate the spirit of the village community to be “berdikari” (autonomous) is the most fundamental. He explains that build the village is raising awareness and spirit of the villagers to understand that they exist have to be "really exist" in their own land, rather than being the object of development, which sometimes could not bring justice. Keywords: Village Law; Management; Governance; Phenomenological; Autonomous

scholarly journals BIMBINGAN TEKNIS PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA

2019 ◽  
Vol 22 (2) ◽  
pp. 87-98
Author(s):  
Naswar Naswar ◽  
Muhammad Yunus Wahid ◽  
Aminuddin Aminuddin ◽  
Syamsul Bachri ◽  
Muhammad Yunus Wahid ◽  
...  
Keyword(s):  
Financial Statements ◽  
Financial Information ◽  
Accounting System ◽  
Business Units ◽  
Village Communities ◽  
Village Government ◽  
The Village

Congko Village is one of the villages in the district of  Marioriwawo, Soppeng District. In terms of its formation, this village is a unit of government known as 'local self-government', the village formed or formed supra village government. BUMDes is obliged to make the financial statements of all BUM Desa business units every month honestly and transparently. In addition, BUMDes is also required to report the progress of BUM Desa business units to village communities through village meetings at least twice a year.  BUMDes must perform systematically written records or bookkeeping of daily transactions. Listing recording generally uses an accounting system. The function of accounting is to present financial information to internal and external parties and as a basis for making decisions. BUMDes internal party is the manager and the Board of Commissioners, while the external parties are district governments, banks, and communities that provide equity, as well as tax officials.  AbstrakDesa Congko adalah salah satu desa di distrik Marioriwawo, Distrik Soppeng. Dalam hal pembentukannya, desa ini adalah unit pemerintahan yang dikenal sebagai 'pemerintahan sendiri lokal', desa yang membentuk atau membentuk pemerintahan desa supra. BUMDes wajib membuat laporan keuangan semua unit usaha BUM Desa setiap bulan secara jujur ​​dan transparan. Selain itu, BUMDes juga diharuskan melaporkan perkembangan unit bisnis BUM Desa kepada masyarakat desa melalui pertemuan desa setidaknya dua kali setahun. BUMDes harus melakukan catatan tertulis secara sistematis atau pembukuan transaksi harian. Pencatatan listing umumnya menggunakan sistem akuntansi. Fungsi akuntansi adalah untuk menyajikan informasi keuangan kepada pihak internal dan eksternal dan sebagai dasar untuk membuat keputusan. Pihak internal BUMDes adalah manajer dan Dewan Komisaris, sedangkan pihak eksternal adalah pemerintah kabupaten, bank, dan masyarakat yang menyediakan ekuitas, serta pejabat pajak.  

scholarly journals PENGELOLAAN DANA DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA NAGORI KAHEAN KECAMATAN DOLOK BATU NANGGAR KABUPATEN SIMALUNGUN

2019 ◽  
Vol 7 (1) ◽  
pp. 79-91
Author(s):  
Helwin Effendi ◽  
Jubi Jubi ◽  
Elly Susanti ◽  
Musa Fernando Silaen
Keyword(s):  
Community Participation ◽  
Sense Of Community ◽  
Good Governance ◽  
Fund Management ◽  
Management Planning ◽  
Village Governance ◽  
Village Government ◽  
The Village ◽  
Transparency And Accountability

The results of this research can be concluaded that: 1. Lack of community participation to participate in village fund management planning, this is due to the lack of motivation of the community to participate in the deliberations. Then there was a delay in submitting a draft village regulation that had been agreed to be evaluated. 2. In the implementation, administration, reporting and accountability of village fund management in accordance with PERMENDAGRI Number 113 of 2014, it shows that the principles of participation in management, orderly and disciplined principles, principles of transparency and accountability principles have been carried out properly.The suggestion from this research is that the village government should develop a participatory concept and foster a sense of community motivation by providing education seminars on managing village funds and leading to the implementation of village governance. Then the village government should pay more attention to the applicable regulations in managing village finances in order to realize Good Governance.

scholarly journals Pengembangan Kapasitas Aparatur Pemerintah Desa dalam Rangka Mewujudkan Good Governance

2019 ◽  
Vol 22 (2) ◽  
Author(s):  
Neri Fajarwati
Keyword(s):  
Central Government ◽  
Good Governance ◽  
Regional Government ◽  
Government Accountability ◽  
Fund Allocation ◽  
Limited Budget ◽  
Village Government ◽  
The Village ◽  
And Training

The existence of the village government lately has not been able to function properly. One factor is that the capacity of the village apparatus is inadequate and the skills possessed are still very limited. Minimal education and training to improve the ability of village officials is the root of the problem. This study uses descriptive qualitative methods and the approach used in this study is a qualitative approach. The purpose of writing this article is to find out the things, efforts and constraints of developing the capacity of the current village apparatus. The problem of limited budget is an obstacle in improving the quality of village officials. The lack of a budget has had an effect on programs and activities in the context of developing the capacity of village apparatus that cannot be realized. The steps that can be used are, capacity building through training for orderly village administration, manuscripts and management of official letters, village government accountability reports, Compilation of Village Expenditure Budget, Village Fund Allocation Management and Village Wealth Management and Management of Village Owned Enterprises. The need for cooperation and attention between the Central Government and the Regional Government to conduct training on an ongoing basis, especially in the village of Cibodas    

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