scholarly journals Financial Management Model Village

2018 ◽  
Vol 3 (2) ◽  
pp. 105-116
Author(s):  
Siswadi Sululing ◽  
Haruni Ode ◽  
Mohammad Gifari Sono
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Balance Sheet ◽  
Research Field ◽  
Community Empowerment ◽  
Accounting Model ◽  
The Government ◽  
Financial Transactions ◽  
The Village ◽  
Central Sulawesi

This research aims to improve knowledge of the village head and village apparatus about administering and accounting of financial transactions using accounting model village village, this type of research is the research field to the villages of recipients the village Fund, the allocation of funds, and local tax and regional levies in the Regency of Banggai Central Sulawesi Province. Sampling method was purposive sampling, while the analysis tools used are model villages, using accounting using public cash book, daily maid, cash book bank book, book, book inventory tax village, books supplies, books capital books, accounts receivable, and the book debts. Results of the study consist of APB Village consists of income of the village, which is a fund transfer from the Central Government, i.e. the village Fund, and the allocation of funds and village tax areas and regional retribution from the local government as well as financial assistance from the Government the counties and provinces,while shopping the village consists of the 56th Government field shopping village, shopping areas of implementation of the development of the village, shopping areas of civic construction, shopping areas, community empowerment and unexpected expenditures. Accounting model villages will produce financial laporaan village consisting of APB Village, reports, reports on the realization of the budget, the early village-owned wealth report, balance sheet and notes to financial statements.

scholarly journals ANALISIS KAPASITAS SUMBER DAYA MANUSIA, KEBIJAKAN PEMERINTAH DALAM PEMBERDAYAAN MASYARTAKAT LOKAL KABUPATEN MERAUKE

2019 ◽  
Vol 9 (2) ◽  
pp. 110-116
Author(s):  
Syahruddin Syahruddin
Keyword(s):  
Human Resource ◽  
Central Government ◽  
Community Empowerment ◽  
Social Culture ◽  
Human Resource Capacity ◽  
Education Levels ◽  
Village Communities ◽  
The Government ◽  
The Village ◽  
Resource Capacity

Community empowerment needs to be the main priority of the central government and regional governments, especially local people who live in villages far from remote villages, increasing community empowerment will improve welfare and sustainable development, through social culture, government policies, and human resource capacity. The purpose of this article is how the influence of government policy, human resource capacity on the empowerment of local communities in Merauke Regency, using the method of multiple regression analysis. The results of the study illustrate that the government program is very positive and significant, with a variety of program policies to the villages with various activities and financial assistance to the village. While the influence of community resource capacity is insignificant, there are still many local village communities that still lack education levels and health levels that are still high and socio-cultural which are still strong.

scholarly journals Efektivitas Pengelolaan Keuangan dan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Dengan Pendekatan Goal Model

2020 ◽  
Vol 1 (1) ◽  
pp. 41
Author(s):  
Nurhazana Nurhazana ◽  
Endang Sri Wahyuni
Keyword(s):  
Rural Communities ◽  
Financial Management ◽  
Central Government ◽  
Literature Study ◽  
Goal Model ◽  
Funding Sources ◽  
Local Resources ◽  
The Government ◽  
The Village ◽  
Model Approach

One form of economic strengthening in the village development with the formation of  village-owned business entity (BUMDesa) by utilizing local resources in an effort to improve the welfare of rural communities. Village financial management patterns are different from BUMDesa management, but the two cannot be separated in terms of accountability for the participation of funds. Starting from this BUMDesa in carrying out its business unit activities, BUMDesa funding sources come from the community, loans / grants from the Government both local and central government. Relating to BUMDesa's business activities which are inseparable from various risks. This research is a literature study that aims to see practically how the effectiveness of BUMDesa's financial management and accounting with the goal model approach. Indicators of the effectiveness of BUMDesa with the goal model approach will be seen in meeting the objectives of BUMDes in the form of achieving the final results of the Business Entity and not seen from the way or process the business entity is moving. This does not deny that good financial management must start from the process of planning, implementing, administering , reporting, financial accountability. The important thing in Accounting is the process of recording and reporting on the use of funds collected to be held accountable to the village community.

scholarly journals Village (Gampong) Owned Enterprises with Local Wisdom Between Opportunities and Threats in The Area Of COVID-19 Pandemic (Research at The Government Environment of Lhokseumawe City)

2021 ◽  
Vol 4 (2) ◽  
pp. 212
Author(s):  
Muhammad Muhammad ◽  
Hadi Iskandar ◽  
Rasyidin Rasyidin ◽  
Juni Ahyar ◽  
Rudi Kurniawan
Keyword(s):  
Rural Communities ◽  
Swot Analysis ◽  
Central Government ◽  
Community Empowerment ◽  
Qualitative Approach ◽  
Government Administration ◽  
The Government ◽  
Village Government ◽  
The Village

Before the emergence of Covid-19 which developed throughout the world, the Indonesian Central Government had issued Law Number 6 of 2014 concerning Villages, which is a policy that regulates the level of Village administration. However, in this law there is no allocation of development funds and village empowerment which is the basis of the community at the level of village government administration (Gampong). Funds sourced from APBN, APBD Province or Regency, hope to support the progress of the village to become an independent village capable of organizing and managing. The allocation of village funds in the form of a Village Revenue and Expenditure Budget (APBG) is directed to finance government activities, development and community empowerment. For this reason, the Government has issued a special policy to handle Covid-19 by allocating Village Funds to address problems arising from the Covid-19 pandemic. Especially for the economic sector through the formation of Village-Owned Enterprises (BUMG) which is a business driver to improve the quality of life and realize the welfare of rural communities. With a descriptive qualitative approach using three methods, namely observation, interviews and documentation analysis. This study aims to determine business potential with local wisdom through a SWOT analysis with a focus on Village-Owned Enterprises. Based on the SWOT analysis, in the end, Village-Owned Enterprises will facilitate activities in realizing plans in accordance with local wisdom for the welfare of the community, especially in the era of the Covid-19 pandemic.

scholarly journals ANALISIS TERHADAP TATA KELOLA KEUANGAN DESA CITALEM KECAMATAN CIPONGKOR KABUPATEN BANDUNG BARAT

2019 ◽  
Vol 1 (2) ◽  
pp. 126
Author(s):  
Bambang Agus Diana
Keyword(s):  
Financial Management ◽  
Current Knowledge ◽  
Community Empowerment ◽  
Factual Knowledge ◽  
Regional Government ◽  
Village Community ◽  
The Government ◽  
Village Government ◽  
Financial Arrangements ◽  
The Village

Abstrak  Salah satu yang menjadi kebutuhan dalam meningkatkan pengetahuan pemerintahan desa saat ini adalah mengenai pengelolaan keuangan desa, karena tidak sedikit pemerintahan desa masih kurang paham dalam pengelolan tata keuangan yang baik dan benar, apalagi sekarang ini banyak bantuan pemerintah yang diberikan kepada desa, salah satunyanya dana desa, yang semakin besarnya pemberian dana desa yang diberikan pemerintah, sehingga perlu adanya pengelolaan keuangan yang baik dan benar.Dengan disahkannya UU No. 6 Tahun 2014 tentang Desa pada tanggal 15 Januari  2014, pengaturan tentang desa mengalami perubahan secara signifikan. Dari sisi regulasi, desa (atau dengan nama lain telah diatur khusus/tersendiri) tidak lagi menjadi bagian dari UU No. 32 Tahun 2004 tentang Pemerintahan Daerah. Pada hakikatnya UU Desa memiliki visi dan rekayasa yang  memberikan kewenangan luas kepada desa di bidang penyelenggaraan pemerintahan desa, pelaksanaan pembangunan desa, pembinaan kemasyarakatan desa, dan  pemberdayaan masyarakat desa berdasarkan prakarsa masyarakat, hak asal usul, dan adat istiadat desa.  Tujuan dari penelitian ini adalah untuk memperoleh pengetahuan faktual berkenaan dengan perencanaan anggaran, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban pengelolaan keuangan desa di Desa Citalem Kecamatan Cipongkor Kabupaten Bandung Barat.  Keuangan  Desa adalah semua hak dan kewajiban Desa dalam rangka  penyelenggaraan pemerintahan desa yang dapat dinilai dengan uang termasuk didalamnya segala bentuk kekayaan yang berhubungan dengan hak dan kewajiban desa tersebut. Pendapatan Desa diterima dan disalurkan melalui rekening kas Desa dan penggunaannya ditetapkan dalam APB Desa. Abstract  One of the requirements in increasing the current knowledge of village government is regarding village financial management, because not a few village governments still lack understanding in the management of good and right financial arrangements, especially now that much of the government assistance is given to villages, one of which is village funds. , the increasing amount of village funding provided by the government, so that there is a need for good and correct financial management. With the enactment of Law No. 6 of 2014 concerning Villages on January 15, 2014, arrangements regarding villages experienced significant changes. In terms of regulation, villages (or with other names arranged specifically / separately) are no longer part of Law No. 32 of 2004 concerning Regional Government. In essence, the Village Law has a vision and engineering that gives broad authority to the village in the field of village administration, the implementation of village development, village community development, and village community empowerment based on community initiative, origin rights, and village customs. The purpose of this study is to obtain factual knowledge regarding budget planning, implementation, administration, reporting, and accountability of village financial management in Citalem Village, Cipongkor District, West Bandung Regency. Village Finance is all Village rights and obligations in the context of the administration of village governance that can be assessed with money including all forms of wealth related to the rights and obligations of the village. Village income is received and channeled through the village cash account and its use is determined in the Village APB.

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.

scholarly journals EFEKTIFITAS PELAKSANAAN ALOKASI DANA DESA BERDASARKAN PERMENDAGRI NO 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA

2019 ◽  
Vol 1 (2) ◽  
pp. 177-188
Author(s):  
L. M. Ricard Zeldi Putra
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Secondary Data ◽  
Primary Data ◽  
Legal Norms ◽  
Video Recordings ◽  
Legal Sanctions ◽  
The Government ◽  
Government Legislation ◽  
The Village

The Organization of the Government of the village of terpisakan no peyelenggaraan autonomous region. Through law No. 6 Year 2014 about villages, each village given discretion to set its own kewenanganya, either the authority based on the origin of the local scale, the powers and authority of the village, in the transferred by the Central Government/provinces//kota in accordance with government legislation. This research uses the normative-empirical type. The data used in this research is the primary data, namely data obtained directly from the field in the form of interviews and questionnaires and secondary data, namely data obtained from graphical documents (tables, notes, meeting, meetings, etc), photographs, films, video recordings, and other things that can enrich the primary data.  Research results show that implementation of the allocation of Funds in the village of Banabungi Village have been implemented but in pelaksanaanya is not effective. It is based on is Not dilaksanakanya the principle of transparency and participatory in its own ruling, a factor pelaksanaanya i.e. the absence of legal sanctions or force power for the Government when the village does not implement legal norms. While the position of Permendagri NO. 113 Year 2014 about financial management is in compliance as regulations, although the above provision does not mention explicitly the type of legislation in the form of a regulation of the Minister, but the phrase rules set by Ministers at the top, reflecting the existence of ministerial regulation as one of the types of legislation.  

scholarly journals Analisis Pemberdayaan Masyarakat Desa Dalam Kemandirian Dan Pembangunan Di Kecamatan Jambi Luar Kota

2020 ◽  
Vol 5 (2) ◽  
pp. 14
Author(s):  
Nopyandri Nopyandri ◽  
A Zarkasi ◽  
Dimas Rizal
Keyword(s):  
Rural Communities ◽  
Central Government ◽  
Development Program ◽  
Community Empowerment ◽  
Research Approach ◽  
Village Communities ◽  
The Government ◽  
Village Government ◽  
Consultative Body ◽  
The Village

The purpose of this study was to determine the role of the village government of Jambi luar kota in empowering rural communities in rural independence and development. As we know, The Village autonomy is genuine, round, and complete autonomy and is not a gift from the government. Instead, the government is obliged to respect the original autonomy held by the village. As a form of democracy, a village consultative body was formed in the village which functioned as a legislative and supervisory body for the implementation of village regulations, village income and expenditure budgets, and village head decisions. The village budget includes original village income, APBN allocation known as the Village Fund, part of the district/city revenue and tax, village fund allocation which is part of the balance funds received by the district/city, financial assistance from the provincial APBD and district / APBD cities, grants and non-binding donations from third parties. With so many funds for village development above, can the village government implement an independent village development and support the village development program launched by the central government or vice versa. This study was conducted using a qualitative research approach. This research was conducted in Jambi Luar Kota and in Muaro Jambi Regency. The results of this study found that the empowerment of Village Communities in Self-Reliance and Development in Jambi Luar Kota District even though it has been done, the results are not yet optimal. it is due to several factors: 1). Communication Factors, 2). Organizational structure. Keywords: Autonomy, Villages, Community Empowerment, Development

Paradigma Pembangunan Desa dalam Pengelolaan Keuangan Desa Berdasarkan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa

2020 ◽  
Vol 3 (2) ◽  
pp. 117-132
Author(s):  
Betha Rahmasari
Keyword(s):  
Regional Development ◽  
Financial Management ◽  
Sustainable Use ◽  
Economic Potential ◽  
Village Community ◽  
Development Organizations ◽  
The People ◽  
The Government ◽  
The Right ◽  
The Village

This article aims to find out the developmentidea or paradigm through village financial management based on Law Number 6 of 2014 concerning Villages. In this study, the researcher used a normative research methodby examining the village regulations in depth. Primary legal materials are authoritatuve legal materials in the form of laws and regulations. Village dependence is the most obvious violence against village income or financial sources. Various financial assistance from the government has made the village dependent on financial sources from the government. The use of regional development funds is intended to support activities in the management of Regional Development organizations. Therefore, development funds should be managed properly and smoothly, as well as can be used effectively to increase the people economy in the regions. This research shows that the law was made to regulate and support the development of local economic potential as well as the sustainable use of natural resources and the environment, and that the village community has the right to obtain information and monitor the planning and implementation of village development.

Pengembangan Pengelolaan Dana Desa Terhadap Kesejahtraan Masyarakat Desa Di Kabupaten Konawe Selatan Provinsi Sulawesi Tenggara

2020 ◽  
Vol 3 (1) ◽  
pp. 112-125
Author(s):  
Hasjad Hasjad
Keyword(s):  
Rural Communities ◽  
Research Method ◽  
Government Regulation ◽  
Scientific Publication ◽  
Community Empowerment ◽  
State Budget ◽  
Technological Readiness ◽  
The Government ◽  
The Impact ◽  
The Village

Development of village fund management is very much needed by the community so that it can be enjoyed by all levels of society in the villages. The seriousness of the government in developing villages is evidenced by the start of allocation of the Village Fund budget for 2015. The allocation of the Village Fund is mandated by Law (Law) Number 6 of 2014 concerning Villages and Government Regulation (PP) Number 6 of 2014 concerning Village Funds Sourced from STATE BUDGET. The regulation explained that the administration of the village government adheres to the principle of decentralization and the task of assistance. The principle of decentralization raises village internal funding (Desa APBD), while the principle of co-administration provides an opportunity for Villages to obtain funding sources from the government above it (APBN, Provincial APBD, Regency / City APBD). This study aims to observe what the development of village funds looks like, how they are implemented and the impact of the use of village funds in supporting development activities and community empowerment. The research method used is a qualitative research method that relies on observing places, actors and activities in Konawe Selatan Regency, Southeast Sulawesi Province, which was chosen as a case study. Initial observations show that the Village Fund does not have significant results in improving the welfare of the community. These indications are evident in the welfare of the community which has not improved with the existence of the village fund. Therefore it is necessary to develop a good management of village funds to improve the welfare of rural communities, especially in Konawe Selatan District. The output to be achieved is the scientific publication with ISSN Online and the level of technological Readiness that will be achieved 1-3.

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.

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