scholarly journals Analysis of Transparency and Accountability of Village Fund Management in Bengkalis Sub-district

2019 ◽  
Vol 1 (2) ◽  
pp. 72-78
Author(s):  
Muhammad Luthfi Iznillah ◽  
Yesi Mutia Basri

The existence of village autonomy makes villages free to manage their own household, including in the case of village financial management. The amount of funds obtained by the village demands the village government to be able to manage its finances well, because based on the Minister of Home Affairs regulation no 113 2014 village finances are managed on the basis of transparent, accountable, participatory principles and carried out in an orderly and disciplined budget. Thepurpose of this study is to determine the level of Transparency and Accountability and how the management of village finances in the district Bengkalis. This research was conducted in Bengkalis District with total 28 villages using Mixed research method. The population in this study were 28 villages and using the Saturated sampling technique. The results of this study indicate that the level of Transparency and Accountability for each Financial Management Stage from Planning, Implementation, Administration, Reporting and Accountability is at the lowest value of 86.64% to 100%, meaning that in managing the financial village of Bengkalis Sub-district has fulfilled the Principle of Transparency and Accountability. Meanwhile, qualitatively there are various obstacles in each stage,ranging from regulatory changes, natural constraints, quality of human resources, even until the delay. However, the local government continues to improve this condition by always providing assistance to the village government, one of which is in the form of training so that village officials as the spearhead of village finance managers have good capacity so that they can manage the village finances well andexpected to give a significant impact to the welfare of rural communities.

2021 ◽  
Vol 3 (1) ◽  
pp. 32-49
Author(s):  
Annisa Maharani ◽  
Henri Agustin

This study aims to determine the effect of the quality of human resources, the use of information technology and organizational commitment to the timeliness of financial reporting by the village government (empirical study on Village Government of Tanah Datar Regency). This study uses subject data. The sampling technique used the total sampling method with a sample size of 75 villages. The data analysis used multiple linear regression analysis. The results showed that the quality of human resources and organizational commitment had a positive and significant effect on the timeliness of the Village government financial reporting. Information technology has no effect on the timeliness of the Village government financial reporting.


Author(s):  
Riadul Jannah ◽  
Lilik Handajani ◽  
M. Firmansyah

This study aims to examine and obtain empirical evidence on partial evidence of the influence of Human Resources, Use of Information Technology and Public Participation on Transparency and Accountability of Village Financial Management in East Praya District, Central Lombok Regency. Type of research is explanatory method with purposive sampling method. It retrieved by 55 respondents, who are the core of the village, members of BPD and communities willing to provide information on village financial management. Data analysis is SmartPLS 3.0. The results of this study indicate Human Resources, Use of Information Technology and Public Participation have a significant positive effect on Transparency and Accountability of Village Financial Management in East Praya Subdistrict. This research is expected to be able to give contribution to Local Government, Village Government and society in order to have the better level of transparency and accountability of village financial management as one effort to improve prosperity of society in East Praya Sub-district


Author(s):  
Denok Kurniasih

The direction of research development in the realm of public sector budgets always pays attention to contemporary issues. Therefore, through research on public budgeting in the context of this village, it is hoped that it can support the realization of the direction of developing studies in the field of public policy and public administration. This study aims to produce a public budgeting model based on the basic service needs of rural communities in Banyumas Regency. This study aims to determine the direction of budget policies that support the increase in the level of public education. This article tries to explore the extent of the village government's commitment to human development issues through community empowerment and community development organized by the village government through the village budget. The research method uses a case study technique, in which the location of the research sample is selected by using area sampling technique. This article is expected to provide input to local and village governments regarding improving the quality of village budgeting. The results of this study provide an overview of the direction of policies undertaken by the village government and its relation to mapping the priority needs of the village community.


2018 ◽  
Vol 4 (1) ◽  
Author(s):  
Ernia Duwi Saputri, S.Pd., M.H.

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.


2020 ◽  
Vol 3 (2) ◽  
pp. 89
Author(s):  
Fannidya Hamdani Zeho ◽  
Ardian Prabowo ◽  
Roro Ayu Estiningtyas ◽  
Mahadiansar Mahadiansar ◽  
I Gede Eko Putra Sri Sentanu

The village government has an substantial responsibility in managing human resources to produce regional economic benefits. This research aims to identify the stakeholder collaboration to support accountability in village fund management and rural development.  This study used an interactive approach with data collection methods such as structured interviews, documentation, and observation. The object of the study is village officials in Pranggang Village, Plosoklaten District, Kediri Regency, East Java Province. The results of the study showed that the village government has not optimally carried out its role in involving more stakeholders.  Collaborative stakeholders in managing village funds involved village government officials, activity management team and community.   They play a positive role in bringing about village accountability in managing village funds. An increased community participation contribute to program evaluation activities and effectiveness in the village financial management. The accountability of the village funds utilization has met the Home Affairs Ministerial Regulation number 113 of 2014. In addition, social accountability has been applied in various forms of effective interactions between the community and village government. Much efforts are required to improve the quality of human resources through more stakeholder engagement, training activity and  community empowerment.   JEL Classification: H72; H83; O20


2020 ◽  
Vol 4 (2A) ◽  
pp. 63-76
Author(s):  
Muhammad Saleh

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.


2019 ◽  
Vol 1 (2) ◽  
pp. 105
Author(s):  
Patricia Watulingas ◽  
Lintje Kalangi ◽  
I Gede Suwetja

The Village Financial System Application is a village financial management application system developed by the financial and development audit board or BPKP intended for village financial management. The purpose of this study is to determine the role of the Village Financial System or SISKEUDES on the performance of the village government in the village of Kapataran, the eastern Lembean district, Minahasa Regency. This research uses qualitative research. The data used are primary data in the form of interviews.The informants used were the village head and village secretary.The results showed that: (1) procedures for using SISKEUDES were carried out through 4 stages, namely planning, budgeting, administration, and bookkeeping; (2) ways to integrate low human resources (HR) through assistance and training; (3) the Village Financial System also has a purpose in assessing the performance of the village government. The SISKEUDES has important role to play in the village government which is felt directly by village officials. This is in accordance with the objectives of implementing the SISKEUDES, which is to assist work of village employees.


2020 ◽  
Vol 2 (2) ◽  
pp. 73-81
Author(s):  
I Wayan Wisadnya

Village is as the lowest form of autonomous government, so that it can implement autonomyproperly, then the administration of its government must have the main factor that is said to beautonomous is the Human Resources factor as the executor, Financial factor, Supporting Infrastructureand Institutional Factors and Institution. Village Government whose existence is directly related to thecommunity and as the spearhead of development, the village government is increasingly required to beprepared both in terms of formulating village policies (in the form of village regulations), planningvillage development that is adapted to the situation conditions and in providing routine services to thecommunity. autonomous people must have the authority and ability to explore financial or revenuesources, manage and use their own finances, in other words there is independence or village autonomyin managing village budget and expenditure expenditure. which is the village's wealth, the compilationof the village's income and expenditure budget, the administration or administration of financial affairsand financial accountability. The problem in this research is whether the Village Law has givenautonomy to village finances, as well as the exercise of authority of the village government in realizingvillage autonomy. This research is a study using Normative Juridical research methods, using legalmaterials, namely the legislative approach and conceptual approach, is a normative analysis showingthat the authority of the village government is based on the principles and legal norms that apply, whilethe conceptual village financial management autonomy.


2021 ◽  
Vol 4 (2) ◽  
pp. 212
Author(s):  
Muhammad Muhammad ◽  
Hadi Iskandar ◽  
Rasyidin Rasyidin ◽  
Juni Ahyar ◽  
Rudi Kurniawan

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.


2021 ◽  
Vol 31 (8) ◽  
pp. 1987
Author(s):  
Ni Putu Sundari Maheni Premaswari ◽  
I Wayan Suartana

The effective use of the village financial system can produce financial reports that are received in a timely, accurate, and reliable manner so that they can be used as a basis for decision making. The effectiveness of the use of the village financial system needs to be supported by the competence of good human resources and sophisticated information technology. This study aims to determine how the influence of information technology sophistication and human resource competence on the effectiveness of the use of the village financial system (Siskeudes) in the Village Government in Denpasar City. This research was conducted at the Village Government in Denpasar City with a saturated sampling technique using 54 samples. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the more sophisticated the information technology and the better the competence of human resources, using the village financial system will be more effective. Keywords: Sophistication of information Technology; Human Resource Competence; Effectiveness of Using The Village Financial System.


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