scholarly journals AKUNTANSI DAN PENGELOLAAN DANA DESA (STUDI KASUS DESA SUNGAI GELAM KECAMATAN SUNGAI GELAM KABUPATEN MUARO JAMBI

2018 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Arna Suryani
Keyword(s):  
Financial Management ◽  
Critical Role ◽  
Secondary Data ◽  
Primary Data ◽  
Mutual Cooperation ◽  
Record Keeping ◽  
Fund Allocation ◽  
Good Government ◽  
The Government ◽  
The Village

This research aims to provide insight to the village authorities about the problems that plagued the village related to accounting and financial management of the village Fund. Research conducted in the village of Sungai Gelam Sub River Gelam Muaro Jambi Regency. Types of data used in this research is the primary data and secondary data. The method of data collection is carried out triangulation (combined), namely in the form of observations (observation), interview (interview), the library (library reaserch), and documentation (documentation). This research is descriptive research using qualitative approach with an analysis of inductive or qualitative in nature. This research seeks mendiskripsikan a clear picture of the phenomena that occur in the application of accounting and financial management of the village. The results showed all transactions that originate from the village Fund Allocation has been recorded using a recording system of accountancy assisted by computer using the Microsoft Excel program. Mechanism of liquefaction of sources of income of the village, including the allocation of Funds that were in accordance with the rules of Regent Muaro Jambi Number Number 17 in 2015 about an Ordinance Division and assignment details the village Fund. The stages of preparation of the financial management of the allocation of the funds of the village starts from planning, deployment, and accountability and reporting have been referring to the Regulations the Regents Muaro Jambi 2015 15 years of Regulatory Guidelines for financial management of the village. To overcome the obstacles faced in the implementation of accounting and financial management of the allocation of funds in the village of Sungai Gelam village development activities against mainly sourced from the village Fund Allocation minimal Socializing, parties should the Government further promotes the village to the community about the latest programs and provide a grace period to understand about the new programs. The role of the community is necessary for the two sides to the good Government of the village as well as the society for mutual cooperation, provide motivation, and knowledge toward the critical role community as trustees so that it can create positive feedback. Coaching through guidance-guidance techniques specifically and routinely socialization can be done to improve the skills of Human Resources in understanding the accounting and record-keeping system for financial management of the allocation of Funds.

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.

ANALISIS PERBANDINGAN HARGA POKOK PRODUKSI MAKLON DAN HARGA POKOK PRODUKSI SECARA MENYELURUH (STUDI KASUS PADA ICYLAND APPAREL)

2018 ◽  
Vol 15 (1) ◽  
pp. 63
Author(s):  
Fathur Adrianto ◽  
Nur Hisamuddin ◽  
Ririn Irmadariyani
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Generally Accepted Accounting Principles ◽  
Financial Report ◽  
Depth Interview ◽  
The Government ◽  
The Impact ◽  
The Village

This research aims to know the implementation of generally accepted accounting principles of substance over form of the village’s financial management and the impact of not satisfy the principle of substance over form against the trend of lapses in Financial Management Kalimadu Jember Regency Village. This research is qualitative research in methods of case studies. Primary data obtained by the method of in-depth interview to some villagers. The secondary data were directly obtained from the Government of the Kalimadu Village. The validity test was using the technique of triangulation of Data sources. The results showed that the substance over form principle wasn’t applied in every process of financial management of the village. This is impacting on the quality of the financial report of the Kalimadu village of unaccountable and could not be accounted for so that gave rise to the existence of the lawsuit to the village head and village treasurer. Keywords: Cost of Goods Sold, Production Cost, Cost

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 Urgency of The Village of Financial Management Under The Government Regulations

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.

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

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

scholarly journals MODEL OF ECONOMIC EMPOWERMENT AT COASTAL PEOPLE IN BANTEN PROVINCE: CASE STUDY IN LONTAR VILLAGE, TIRTAYASA DISTRICT, SERANG REGION AND CITEUREP VILLAGE, PANIMBANG DISTRICT, PANDEGLANG REGION

2018 ◽  
Vol 2 (1) ◽  
pp. 1-12
Author(s):  
Agus Sjafari ◽  
Kandung Sapto Nugroho ◽  
Arenawati Arenawati ◽  
Oki Otaviana ◽  
Guntur Fernanto
Keyword(s):  
Secondary Data ◽  
Coastal Communities ◽  
Primary Data ◽  
Economic Empowerment ◽  
Literature Study ◽  
Purposive Sampling ◽  
Empowerment Model ◽  
Qualitative Descriptive ◽  
The Government ◽  
The Village

ABSTRAK Penelitian ini bertujuan untuk menganalisis efektifitas kegiatan pemberdayaan ekonomi masyarakat pesisir yang telah dilakukan oleh pemerintah provinsi Banten, sehingga dapat mengetahui model pemberdayaan ekonomi paling efektif bagi masyarakat pesisir di Provinsi Banten. Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif, dengan lokasi penelitian di Desa Lontar Kecamatan Tirtayasa, Kabupaten Serang dan Desa Citeurep, Kecamatan Panimbang, Kabupaten Pandeglang. Penentuan informan dilakukan secara purposive sampling. Data primer penelitian ini diperoleh dari wawancara mendalam dan observasi. Data sekunder diperoleh dari studi literatur dan dokumentasi. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan karakteristik nelayan antara desa Lontar dan Citeurep. Ada perbedaan jenis pemberdayaan di kedua desa. Ada perbedaan komoditas pada kedua kelompok nelayan. Di Desa Lontar, jenis komoditas yang dihasilkan lebih bervariasi, perikanan tangkap, bandeng dan budidaya rumput laut dan usahatani rumput laut. Sedangkan di Desa Citeurep komoditi hanya menangkap ikan. Dalam perspektif kelompok, nelayan di Desa Lontar lebih terorganisir daripada nelayan di Desa Citeurep. Model pemberdayaan relatif yang dapat diterapkan pada dua kelompok nelayan tersebut adalah dengan Model Pendekatan Kelompok Berbasis Regional dengan mempertimbangkan karakteristik masyarakat yang ada di daerahnya masing-masing. Pola pemberdayaan yang paling tepat adalah pola pemberdayaan yang melibatkan seluruh pemangku kepentingan yang menggunakan skema kemitraan seperti: peran pemerintah daerah, perguruan tinggi, DPRD, dan swasta / perusahaan.   Kata kunci: pemberdayaan pesisir, kesejahteraan, kelompok nelayan   ABSTRACT This study aims to analyze the effectiveness of economic empowerment activities of coastal communities that have been done by the government of Banten province, thus to find out the most effective model of economic empowerment for coastal communities in the province of Banten. Metode used in this study is qualitative descriptive, with research sites in the village of Lontar sub District Tirtayasa, Serang Region and Citeurep Village, Panimbang sub District, Pandeglang Region. Informant's determination is done by purposive sampling. Primary data of this research is getting from indepth interview and observation. Secondary data getting from by literature study and documentation. The results of this study indicate that there are differences in the characteristics of fishermen between Lontar and Citeurep villages. There are differences in type of empowerment in both villages. There is a difference of commodities in both groups of fishermen. In Lontar Village, the types of commodities produced are more varied, capture fishery, milkfish and Sea Weed cultivation and seaweed farming. While in Citeurep Village the commodity is capture fish only. In group perspective, fishermen in Lontar Village are more organized than the fishermen in Citeurep Village. The relative empowerment model that can be applied to the two groups of fishermen is with the Regional-Based Group Approach Model taking into account the characteristics of the community that exist in their respective regions. The most appropriate  pattern of empowerment is the empowerment pattern that involves all stakeholders using partnership schemes such as: the role of local government, universities, DPRD, and private / corporate   Keywords: coastal empowerment, welfare, group of fishermen

scholarly journals Perencanaan Pengelolaan Keuangan Desa (Studi Kasus Pada Desa Tembokrejo Kecamatan Gumukmas Kabupaten Jember)

2021 ◽  
Vol 1 (1) ◽  
pp. 45-53
Author(s):  
Putri Izatul Azwa Amalia ◽  
Endro Sugiartono
Keyword(s):  
Data Analysis ◽  
Financial Management ◽  
Secondary Data ◽  
Management Plan ◽  
Primary Data ◽  
Management Planning ◽  
Study Approach ◽  
Analysis Technique ◽  
Management Plans ◽  
The Village

This study aims to explain the financial management planning of Tembokrejo Village, as well as analyze its suitability then provide an overview of the flowchart of village financial management planning according to Permendagri Number 20 of 2018. This research is a type of qualitative research with a case study approach using primary data and data. secondary data collection procedures, namely observation, interviews, and documentation. And the data analysis technique is a comparative analysis which tests the validity of the data using the triangulation technique. Then the activities in data analysis are data reduction, data presentation, and drawing conclusions and verification. The results of this study indicate that the financial management plan of Tembokrejo Village is in accordance with the village financial management plan according to Permendagri Number 20 of 2018, due to the presence of village assistants who help in the process of preparing village financial management planning. Therefore, a flowchart was designed, which could be used as a guide to assist village officials in the process of preparing village financial management plans independently. Keywords: Village Financial Management Planning

scholarly journals Village Financial Accountability Report Assessment Presentation based on Government Accounting Principles

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.

scholarly journals STRATEGI PENGEMBANGAN DAN PEMASARAN DESA WISATA SUKARARA YANG TERINTEGRASI DI KECAMATAN JONGGAT KABUPATEN LOMBOK TENGAH

2017 ◽  
Vol 6 (2) ◽  
Author(s):  
Lalu Adi Permadi ◽  
Harmi Widiana ◽  
Rusminah HS ◽  
Muttaqillah Muttaqillah
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Local Stakeholder ◽  
Spatial Design ◽  
Alternative Tourism ◽  
Government Data ◽  
The Government ◽  
The Village ◽  
Data Result ◽  
Main Strategy

This research is aimed to design the accurate strategy to be implemented in integrated Sukarara Tourism village development and marketing according to the village environment condition and to identify which strategy that has to be prioritized by the government and local participants. Data that used in the research are primary and secondary data. Primary data were mainly obtained by interviewing the local stakeholder, while secondary data were taken from library study and government data. Result of this research suggested the main strategy that can be implemented in developing and marketing Sukarara tourism village are develop the alternative tourism attraction while still maintain the songket weaving as main appeal of the village by preparing the new design which more interesting to the visitor, prepare the internet promotion, organise the local people as culture tourism guide and arrange the village spatial design.

scholarly journals Accountability in village financial management in Kludan Village

2021 ◽  
Vol 10 (3) ◽  
pp. 419-423
Author(s):  
Farida Nur Aini Kusumaningrum ◽  
Ali Djamhuri ◽  
Lilik Purwanti
Keyword(s):  
Financial Management ◽  
Secondary Data ◽  
Primary Data ◽  
Case Study Method ◽  
Financial Accountability ◽  
Village Community ◽  
Interpretive Paradigm ◽  
Village Government ◽  
The Village

This study aims to understand the practice of government financial accountability in Kludan Village, Tanggulangin District, Sidoarjo Regency. Village finances are very interesting to study, because of the large amounts of funds released by the centre for the development and welfare of communities in the village. This study uses two forms of public accountability, namely vertical accountability and horizontal accountability. The use of these two forms of accountability is expected to be able to dig deep information for the village government. This study uses an interpretive paradigm with a case study method. The data used are primary data, obtained from interviews with informants and secondary data obtained from documentation owned by the village government. Village culture is also a tool used by researchers in making decisions when observing research carried out. This is because village culture also influences the way the community and village government think about making decisions. The results showed that the village financial accountability vertically and horizontally had been carried out in accordance with the rules of government on 113 of 2014. This was evidenced by the implementation which was carried out in a transparent, accountable, participatory as well as orderly and budgetary discipline. However, there is still a lack of mastery by village officials regarding the recording of accountability reports. The village government tends to have less accountability. This will have an impact on the level of trust of the village community and the welfare of the village environment.  

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