Village Funds Accountability and Misuse Prevention in Lombok Tengah Regency of West Nusa Tenggara Province

2018 ◽  
Vol 1 (1) ◽  
pp. 45
Author(s):  
Ana Fatmawati ◽  
Lilik Handajani ◽  
Dwi Putra Buana Sakti
Keyword(s):  
Research Result ◽  
The State ◽  
State Budget ◽  
Accounting Standard ◽  
Study Approach ◽  
Government Accounting ◽  
Directorate General ◽  
Village Government ◽  
The Village

Enacted law number 6 year 2014 about the village. so that villages receive funds sourced directly from the state revenue and expenditure budget. the village funds sourced from the state budget of revenues and expenditures, make the village government have a much larger budget than in previous yearsThis research aimed to analyze village funds accountability report that could be used to conduct village funds misuse prevention. Research method used was qualitative method with case study approach. Research result showed that village funds misuse prevention carried out on the following accountability report process sides: synchronizing perception from regulation being used, conducting village government accounting standard, conducting verification toward funds using realization report, conducting authorization delegation between Village Ministry with Directorate General for Guidance of the Village Government of Domestic Affair Ministry, and synchronizing understanding concerning accountability report presentation.

scholarly journals Actor Contestation in Village Fund Management

2021 ◽  
Vol 9 (3) ◽  
Author(s):  
Rizky Trisna Putri ◽  
Sofyan Sjaf ◽  
Ekawati Sri Wahyuni
Keyword(s):  
Qualitative Method ◽  
Central Government ◽  
Fund Management ◽  
Government Budget ◽  
Case Study Approach ◽  
Study Approach ◽  
Village Government ◽  
The Village ◽  
Rules Set

Village funds are sourced from the central government budget which is trasferred directly to the village government. This direct transfer takes place after Law No. 6/2014 or also known as The Village Law. This larger village fund can only be accessed by the village government if it follows the rules set by the central government so that the actor in the village will use their assets to accomodate their interests related to village fund management. This study aims to explain the contestation of actors in managing village funds in two villages. This study uses a qualitative method with a case study approach conducted in Suko Village, Probolinggo Regency and Sukadamai Village, Bogor Regency. The results of this study are the village head is the actor who plays the most role in managing village funds using symbolic asset which is the position of the village head. This asset is the strongest because it has legitimacy from the state to be able to make decisions related to the village fund management.

scholarly journals State Policies And Their Impact On Village Governance In Colonial Era

2018 ◽  
Vol 34 (1) ◽  
pp. 130-137
Author(s):  
Iyep Saefulrahman ◽  
Neneng Yani Yuningsih
Keyword(s):  
Research Result ◽  
State Policies ◽  
Government Structure ◽  
Colonial Era ◽  
Depth Interview ◽  
Village Governance ◽  
Village Government ◽  
Data Collection Technique ◽  
The Village

Modern values applied by the Netherland through its policies have brought changes in the people’s lives of Neglasari Village in its governance back in the days. The changes were especially related to the implementation of modern bureaucracy system by forming a new power system in village government. This research aimed to analyze the implemented policies and their changes in village governance during the Dutch colonial era. Method used was qualitative research with a case study strategy. Data collection technique was focused on documentation and in-depth interview with several informants obtained through snowball technique. The research result indicates that state policies that govern the village were stated by forming a village and new modern value-based government structure. The policies did not change the previous village governance that based on local values. It was due to the leadership of the village elites that able to maintain local values in their village governance. In the end, village governance of Neglasari was based on two values, modern in its government structure but local in its governance.

scholarly journals PERLAKUAN AKUNTANSI ASET BIOLOGIS BERDASARKAN IAS NO. 41 DAN PSAK NO. 69

2018 ◽  
Vol 8 (2) ◽  
pp. 203
Author(s):  
Siti Maghfiroh
Keyword(s):  
Research Result ◽  
Financial Accounting ◽  
Financial Statement ◽  
Accounting Standard ◽  
Study Approach ◽  
Ex Post ◽  
Ex Post Facto ◽  
Qualitative Descriptive ◽  
Descriptive Approach

The goal research is knowing biology asset accounting treatment in recognition, measurement, and display in financial statement and also to know comparison biology asset company accounting treatment based on Financial Accounting Standard, IAS 41 Agricultutreand PSAK 69 Agriculture. This research uses qualitative descriptive approach with case study approach that conducted in PT. Perkebunan Nusantara XII (Persero). This research is Ex Post Facto research that this goal research is to research event in the past and then trace to the back from that data to discover pre-factors or determine enable causes to event that researched. Research subject is PT. Perkebunan Nusantara XII (Persero). Research result shows that PT. Perkebunan Nusantara XII (Persero) that moves in plantation field recognize biology asset as plantation plant is classified to “immature plant” and “produce plant”. Biology asset is being measured by result cost and display in constant asset. PT. Perkebunan Nusantara XII (Persero) still doesn’t apply IAS 41 Agriculture and PSAK 69 Agriculture, depend on financial statement of company that measure biological asset in result cost with unproper price.

scholarly journals EKSISTENSI PEMERINTAHAN DESA DITINJAU DARI PERSPEKTIF ASAS SUBSIDIARITAS DALAM UNDANG-UNDANG NOMOR 6 TAHUN 2014 TENTANG DESA

2019 ◽  
Vol 26 (2) ◽  
pp. 253
Author(s):  
Achmad Hariri
Keyword(s):  
Government Regulation ◽  
The State ◽  
Regional Government ◽  
State Budget ◽  
Subsidiarity Principle ◽  
The Government ◽  
Village Government ◽  
The Village

The existence of the Village Government in the perspective of Law Number 6 of 2014  concerning Villages is increasingly clear, it’s because the village is given the authority to manage and regulate its own household as known as the subsidiarity principle, while independence in managing governance in regional government is known as the principle of decentralization. This authority is given to realize the vision of the life of a prosperous and independent village government. But in the implementing regulations contrary to the concepts and principles of the establishment of the Village Law, there are several norms explicitly that village authority is still intervened by the government Supra Desa (Regional Government). The purpose of this study is to analyze the existence of village government. The results of this study recommend that there is a need for synchronization and harmonization between the regulations governing village authority, namely Law number. 6 of 2014 concerning Villages, Government Regulation Number 43 of 2014 concerning Implementation Regulations of Law Number 6 Year 2014 concerning Villages, and Government Regulation Number 60 of 2014 concerning Village Funds sourced from the State Budget.

scholarly journals Pelayanan Administrasi Pertanahan Di Kecamatan Marpoyan Damai Kota Pekanbaru

2021 ◽  
Vol 3 (3) ◽  
pp. 1-11
Author(s):  
Alma Apriliya Regita ◽  
Abdul Sadad
Keyword(s):  
Study Approach ◽  
Land Administration ◽  
Inhibiting Factors ◽  
Village Government ◽  
Land Information System ◽  
Speed Accuracy ◽  
The Village ◽  
Management Services

The application of the Land Information System (SIPTANAH) in Marpoyan Damai District is a form of innovation from Mr. Fiora as the sub-district head in Marpoyan Damai District for the 2016-2019 term.  This aims to facilitate urban villages that provide direct services to the community in land administration management services through SIPTANAH.  This study aims to determine how the application of land administration management services through SIPTANAH in Marpoyan Damai District and the inhibiting factors of application that make land administration management through SIPTANAH no longer used in mid-2019. The theory used in this study is the theory of Taliziduhu Ndraha (2001:  67) which suggests that there are 4 (four) indicators in determining the quality of service, namely: Speed, Accuracy, Easiness, and Justice.  This research uses qualitative research with a case study approach and the required data both primary and secondary are obtained from observation, interview and documentation techniques for further analysis using the interactive model of Miles and Huberman.  The results of this study indicate that, the application of land administration services through SIPTANAH is quite optimal, but there are still several indicators that must be added, one of which is the human resources for operators who take care of land administration services through SIPTANAH at both the District and Kelurahan levels.  And the inhibiting factors for the application of land administration services through SIPTANAH in Marpoyan Damai District are the lack of cooperation between the sub-district government and the village government, and outreach to the kelurahan. 

scholarly journals THE ANALYSIS OF PUTUKREJO VILLAGE GOVERNMENT READINESS IN FORMING BUMDES AS A DEVELOPMENT EFFORTS OF RURAL COMMUNITIES BASED ON CREATIVE ECONOMY

2019 ◽  
Vol 3 (03) ◽  
Author(s):  
Agung Minto Wahyu
Keyword(s):  
Rural Communities ◽  
Creative Economy ◽  
Tourist Attraction ◽  
Case Study Approach ◽  
Community Based ◽  
Study Approach ◽  
Business Units ◽  
Village Government ◽  
The Village

The purpose of this study is to determine the readiness of the village government in forming BUMDes as well as the factors forming these readiness as an effort to empower rural communities based on creative economy. This study uses qualitative methods with a case study approach. The case study was conducted at BUMDes “Barokah” owned by Putukrejo Village, Gondanglegi District, Malang Regency. The results of the study confirms that the Putukrejo Village Government has a fairly good readiness in forming BUMDes. It is proven by the development of business units that are very helpful in empowering local rural communities. In addition, BUMDes “Barokah” also seeks to empower the community based on creative economy by establishing the tourist attraction, Sumber Sira Market, which is used to manage the products of the community creativity.

scholarly journals INSTITUSIONALISASI PARADIGMA REVENUE CENTER UNTUK PENGELOLAAN ASET NEGARA YANG OPTIMAL (STUDI KASUS PADA KANTOR PELAYANAN KEKAYAAN NEGARA DAN LELANG SURABAYA)

2018 ◽  
Vol 17 (2) ◽  
pp. 173
Author(s):  
Tridasa Novany Wijaya ◽  
Hamidah Hamidah
Keyword(s):  
Asset Management ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
The State ◽  
New Paradigm ◽  
Study Approach ◽  
Internalization Process ◽  
Directorate General ◽  
Ministry Of Finance

<p><em>To realize good and accountable asset management, the Ministry of Finance as CFO (Chief Financial Officer) sets the revenue center paradigm in asset management. This is a new breakthrough from before that just as an asset administrator turns into asset manager without thinking about the potential revenue from asset management. The Directorate General of State Assets (DJKN) as the state asset manager with vertical institutions is implementing National Working Meeting (Rakernas) as the milestone of the beginning of the birth of this new paradigm with the stipulation of Circular Letter (Surat Edaran) Number 2/KN/2016 about the Following of the National Working Meeting DJKN 2016. Based on the mandate, The State Property and Auction Office of Surabaya (KPKNL Surabaya) continues to internalize this paradigm shift in order to realize the optimization of revenue through the management of state assets. The purpose of this study is to understand how the institutionalization process of this new paradigm by using new institutionalism theory. The methodology used in this research uses qualitative method with case study approach which is discussed with deep descriptive analysis. The results indicate the existence of institutional isomorphism symptoms that occur in the internalization process of this new paradigm, thus providing an overview of the influence and reaction to the establishment of a new paradigm that encourages organizational change.</em></p><p> </p>

PENGAKUAN DAN PENGUKURAN BELANJA SUBSIDI ENERGI BERBASIS AKRUAL – STUDI KASUS TAHUN 2015

2017 ◽  
Vol 1 (2) ◽  
pp. 115-124
Author(s):  
Azas Mabrur ◽  
Siswanto Siswanto
Keyword(s):  
Financial Reporting ◽  
Large Share ◽  
State Budget ◽  
Accounting Standard ◽  
Financial Reports ◽  
Government Accounting ◽  
Cash Transaction ◽  
Ministry Of Finance ◽  
Accrual Basis ◽  
Energy Subsidy

Subsidy spending has a large share in the state budget (APBN). Thereby affecting the audit results by Supreme Auditor on government financial reports (LKPP). with the implementation of accrual-based government accounting in 2015, subsidy spending not only records transactions/activities based on cash flow but also non-cash transaction such as subsidy expenses and subsidy payable. This study aims to determine the implementation of the accrual basis on the accounting of energy subsidy spending.This study examines whether the recognition and measurement of energy subsidy spending, energy subsidy expenses and energy subsidy obligations have been presented in accordance with accrual-based government accounting standard and whether the recognition and measurement issues set out in the relevant Ministry of Finance Regulation (PMK) are in conformity with the accrual basis of accounting principles.The results show that the accounting of energy subsidy spending has been implemented in accordance with the PMK. However, the results also show that the PMK that regulates the accounting and financial reporting system of accrual-based subsidy spending still needs improvement.The necessary improvements are related to the recognition of subsidy expense over a period, the measurement of subsidy expenses, and the mechanism of subsidy payable disposal.

scholarly journals Accountability of Cash-Intensive on Village Funds (Case study in Kendal Village, Sekaran District, Lamongan Regency)

2021 ◽  
Vol 4 (1) ◽  
pp. 1385-1396
Author(s):  
Dewi Kusmaya Sari ◽  
Ikhsan Budi Riharjo ◽  
Maswar Patuh Priyadi
Keyword(s):  
Public Administration ◽  
Minimum Wage ◽  
Interpretive Research ◽  
The Poor ◽  
Government Documents ◽  
Village Government ◽  
The Village

Accountability is an essential issue in scientific studies and practice in the field of public administration. Accountability in managing village funds has become a demand for the village government, as Law Number 6 of 2014 has been implemented concerning villages. Problems arise when the accountability of village funds’ labor- insentive cash is related to the new regulation. This policy requires village funds to be used for cash labor following SKB 4: the minimum wage must reach 30% of the total development sector sourced from the Village Fund. Therefore, this study aimed to describe and analyze cash accountability for labor in village funds (a case study in Kendal Village, Sekaran District, Lamongan Regency). Qualitative interpretive research was applied with interviews, observation, and documentation from official government documents. Furthermore, this study showed that the village fund accountability in Kendal Village, Sekaran District, Lamongan Regency has gradually implemented participation and transparency principles. The fund had met the wage requirements following SKB 4. The village had to reach 30% of the total development of the fund. Its implementation was carried out in a self-managed wanner involving workers from the poor, unemployed, and families with malnutrition, as evidenced by the ID card of Kendal villagers. Eventhough they experience obstacles in determining yhe poor’s criteria, the budget activity implementer (PKA) tries to apply accountability in the implementation of development based on the cash-insentive principle.

scholarly journals Pengelolaan Keuangan Desa : Studi Pada Desa Ploso Kecamatan Jombang Tahun Anggaran 2012-2016

2019 ◽  
Vol 2 (2) ◽  
pp. 119
Author(s):  
Andrianto - Andrianto
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Qualitative Method ◽  
Financial Statement ◽  
Research Implementation ◽  
Study Approach ◽  
Interview Method ◽  
The Village ◽  
Computerized System

With the enactment of Law No. 6 of 2014 on villages, it is desirable that in the management of the village, especially in the management of its finances, it can be done accountably and responsibly. This study aims to identify the financial management of the village along with the problems associated with the management of village finances conducted in the Village Ploso Jombang. This research uses qualitative method with case study approach, where most of the research implementation mostly use observation and interview method. The results show that in the management of village finances there are main issues that is the lack of knowledge of village head and its officials in the management of budget and village finances. This research proposes the existence of computerized system accompanied by training and guidance of village financial management from local government apparatus, so it is expected that village financial reporting can be done by fast process and with output of accountable and accountable financial statement.

Sign in / Sign up

Export Citation Format

Share Document