ANALISIS PROSES PENATAUSAHAAN BELANJA PADA PEMERINTAH DESA ONGKAW TIGA KECAMATAN SINONSAYANG MINAHASA SELATAN BERDASARKAN PERMENDAGRI NOMOR 113 TAHUN 2014

Good village financial management is an important aspect in the success of village development and community welfare. Moreover, each year the funds allocated to each village have increased. Good village financial management is management that is in accordance with guidelines set by the government, which is contained in Permendagri Number 113 of 2014 concerning Village Financial Management. The purpose of this study is to analyze the adequacy of village financial management, especially in the process of expenditure administration organized by the Ongkaw Tiga Village Government. In this study, the type of data used is qualitative data, while for data sources using primary data, and the analytical method used is descriptive analysis method. Based on the results of the study, it was concluded that in the preparation of the RAB, filing employee expenditure, filing SPP on goods and services spending, filing SPP capital expenditure almost everything done by the Ongkaw Tiga village government can be said to be not complied with. After the evaluation, the factors that influence the non-compliance of the village government in carrying out the procedures for submitting village expenditures are the lack of knowledge and understanding of the village apparatus from the Village Head to the Implementing Officer on the rules imposed so that there are many errors in the preparation or preparation of these documents.

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Village Financial Accountability Report Assessment Presentation based on Government Accounting Principles

10.31219/osf.io/2f8jr ◽

2021 ◽

Author(s):

Yusriadi Yusriadi

Keyword(s):

Financial Management ◽

Accounting Standards ◽

Primary Data ◽

Research Approach ◽

Financial Accountability ◽

Government Accounting ◽

Study Results ◽

The Government ◽

Village Government ◽

The Village

Village financial management includes all activities, including planning, implementation, administration, and village financial accountability. Village finances are managed based on transparent, accountable, participatory principles and are carried out in an orderly and disciplined budget. The purpose of this study is to evaluate the presentation of the financial statements of the Padang Loang Village government, Chinese District, whether it is following the government accounting standards mandated by the Indonesian government. This study uses a descriptive qualitative research approach, where the Village Financial Accountability Report (LPJ) is the main object of the study. The informants were the Village Head, Village Secretary, Village Treasurer, and all government staffs in Padang Loang Village, Cina District, Bone Regency, South Sulawesi Province. Data sources consisted of primary data and secondary data, namely interviews and field observations, and available documents sourced from the village government office under study. Simultaneously, the research stage is carried out through data collection, data processing, data presentation, and concluding. The study results indicate that the evaluation of the production of financial accountability reports in the village of Padang Loang is quite good and following the accounting standards recommended by the government. Besides, the accountability reporting procedure carried out by the Padang Loang Village government, either the village treasurer to the Village Head or from the Village Head to the District Government (Camat) and Regency Government (Bupati), is considered fair enough, transparent, and accountable.

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Analisis Penerapan Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Desa (Studi Kasus Pada Desa Limau Manis Kecamatan Tanjung Morawa)

Jurnal Akuntansi Bisnis Eka Prasetya : Penelitian Ilmu Akuntansi ◽

10.47663/abep.v6i2.64 ◽

2020 ◽

Vol 6 (2) ◽

pp. 102-110

Author(s):

Yuni Shara ◽

Debbi chyntia Ovami

Keyword(s):

Descriptive Analysis ◽

Primary Data ◽

Analysis Method ◽

Literature Study ◽

Fund Allocation ◽

Qualitative Descriptive ◽

The Subject ◽

Village Government ◽

The Village ◽

Collection Methods

This study aims to analyze the application of the Village Fund Allocation (ADD) in an effort to increase development in the Limau Manis Village, Tanjung Morawa District, Deli Serdang Regency. Data collection methods used in this research are literature study and field study. Furthermore, the results of the study were analyzed through a qualitative descriptive analysis method in which to obtain a picture in understanding and explaining the application of village fund allocations in an effort to increase development in Desa Limau Manis. The data used in this study are primary data with the subject of research is the Limau Manis Village Office of Tanjung Morawa District. The results showed that the application of the Village Fund Allocation (ADD) in an effort to increase development in Limau Manis Village, Tanjung Morawa Sub-District, Deli Serdang District had been running but the allocation was not right on target, this can be seen from the realization of the allocation of village funds that were used for social purposes had less value the remainder is for village government income and other benefits.

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Analisis Pengelolaan Keuangan Kampung Hinekombe (Studi Empiris Pada Distrik Sentani Kabupaten Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH ◽

10.52062/jakd.v15i2.1626 ◽

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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Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i01.p06 ◽

2020 ◽

Vol 30 (1) ◽

pp. 73

Author(s):

Putu Surya Adi Tama ◽

Dewa Gede Wirama

Keyword(s):

Descriptive Analysis ◽

Qualitative Approach ◽

Analysis Method ◽

Government Organizations ◽

Fund Allocation ◽

District Government ◽

Planning Implementation ◽

The Government ◽

Village Government ◽

The Village

This study aims to identify, analyze, and describe the accountability of village governments in the management of village fund allocation in 2018 budget year which includes the planning, implementation and accountability phases in Tumbu Village, Karangasem, so that it can be used by the government so that government organizations can run well, and efficiently. In this study, qualitative approach with descriptive analysis method was used. The results of the research indicate that administratively the Tumbu Village Government has been transparent and accountable in every stage of planning, implementation, and accountability of village fund allocation. However, the village government still finds it difficult to prepare the Budget Realization Report for the Implementation of the Budget Year 2018, so that the sub-district government needs to provide assistance and guidance Keywords: accountability, village government, management, village fund allocation, planning, implementation.

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Urgency of The Village of Financial Management Under The Government Regulations

Wiga Jurnal Penelitian Ilmu Ekonomi ◽

10.30741/wiga.v10i1.512 ◽

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.

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

JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial ◽

10.51486/jbo.v2i1.49 ◽

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.

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PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA ORGANISASI PEMERINTAHAN DESA (STUDI KASUS DI DESA SUWAAN KECAMATAN KALAWAT KABUPATEN MINAHASA UTARA)

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.13.04.21514.2018 ◽

2018 ◽

Vol 14 (1) ◽

Author(s):

Jehan M. Malahika ◽

Herman Karamoy ◽

Rudy J. Pusung

Keyword(s):

Financial System ◽

Secondary Data ◽

Positive Influence ◽

Primary Data ◽

Research Approach ◽

Financing System ◽

Government Organization ◽

The Government ◽

Village Government ◽

The Village

This research aims to analyze the Implementation of Village Financial System (SISKEUDES) towards the government organization in Suwaan Village Kalawat Subdistrict North Minahasa Regency. This research using qualitative research approach as using primary data, which were in the form of interview and secondary data. The informants are the village head, the village secretaries, and the head of village government affairs. The result showed that : (1) The implementation of Village Financial System in Suwaan Village has running well (2) The procedure of SISKEUDES utilization done by 4 stages which are : Planning, Implementing, Administrating, and Reporting (3) Village Financial System has been giving the positive influence towards the performance of each employee. Therefore, Village Financial System holds an important role upon village government that impact directly by the employee of village. This is as accordance with the purpose on the implementation of Village Financing System which is to assist the work of villagers’ employee.Keywords: Village Financial System, Village Government

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Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i2.93 ◽

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.

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INOVASI PENINGKATAN KAPASITAS BENDAHARA DESA DALAM PENGELOLAAN KEUANGAN DESA

Jurnal TAMBORA ◽

10.36761/jt.v4i2a.776 ◽

2020 ◽

Vol 4 (2A) ◽

pp. 63-76

Author(s):

Muhammad Saleh

Keyword(s):

Qualitative Research ◽

Financial Management ◽

Research Method ◽

Descriptive Analysis ◽

Secondary Data ◽

Fund Management ◽

Target Time ◽

Planning Implementation ◽

Village Government ◽

The Village

This study aims to determine the compliance of existing administrationcarried out by the Village Government with the Minister of Home Affairs Regulation Number 1132014 concerning Village Financial Management and Legislationapplicable. The research method used is qualitative researchdescriptive analysis. Secondary data were obtained from the library study, while primary dataobtained through the results of research conducted at research locations in the districtSumbawa with 157 villages in Sumbawa Regency,which examined the 8 villages that were the samples of the study, as for the locationThe research was conducted in Labuhan Village, Sumbawa, Uma Beringin, Tepal, BatuRotok, Kaung Island, Bungin Island, Lekong and Mapin Rea and the Empowerment ServiceCommunities and Villages (Dinas PMD) Sumbawa Regency. This research aims tosynthesis of village financial management in the management of Village Funds. This type of researchis a qualitative research with a descriptive analysis approach. This researchcarried out using documentation techniques and interviews with parties involved in the management of the Village Fund. Descriptions are obtained throughanalysis of Permendagri No. 113 of 2014 by comparing the realization in the field.Village Fund Management from the planning, implementation, administration, reporting stagesand accountability in general can be said to be in accordance withPermendagri No. 113 of 2014 although there are several things in the planning,implementation and administration that are still not in accordance with the target time.

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BEHAVIOURAL ANALYSIS IN THE VILLAGE FUND SYSTEM USING THE UTAUT METHOD

International Journal of Islamic Business Ethics ◽

10.30659/ijibe.6.1.68-78 ◽

2021 ◽

Vol 6 (1) ◽

pp. 68

Author(s):

Khoirul Fuad ◽

Nurrokhmahwati Nurrokhmahwati ◽

Retno Tri Handayani

Keyword(s):

Financial Management ◽

Primary Data ◽

Test Results ◽

Performance Expectations ◽

Behavioural Analysis ◽

Use Of Technology ◽

Convenience Sampling ◽

Spss Software ◽

Village Government ◽

The Village

The information system aims to simplify, accelerate, and be responsible. The behavior in the use of technology is an essential part of achieving good village financial management using the Unified Theory of Acceptance and Use of Technology (UTAUT) approach. The population of this research is all village government offices in Tegal Regency. This research is a quantitative study with primary data and a convenience sampling method. This research sample is village apparatus that is directly related to the village fund system (SISKEUDES). Meanwhile, the data analysis of this study uses SPSS software. The test results show that performance expectations negatively affect business expectations, social influences, and conditions that facilitate a positive and significant impact.

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