scholarly journals AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA MENUJU GOOD GOVERNMENT GOVERNANCE

2019 ◽  
Vol 11 (03) ◽  
pp. 01-21
Author(s):  
Pancawati Hardiningsih ◽  
Rachmawati Meita Oktaviani ◽  
Ceacilia Srimindarti

ADD revenue in Pemalang sub-district of Pemalang district increased from 2015 and 2016 so that the village government must manage accountable village funds in an accountable manner according to Permendagri No. 113 of 2014. The research was conducted by survey method in 13 villages in the Pemalang sub-district of Pemalang district. A total of 72 village officials consisted of village heads, secretaries, treasurers, activity implementation teams, village consultative bodies, and affairs heads. The results showed that the management of village finances at the planning, implementation, administration, reporting and accountability stages did not fully go well according to Permendagri No. 113 of 2014 and Pemup No. 58 of 2015. The planning stage is still oriented toward physical development. The implementation phase is carried out by the activity implementation team that the development activities are orderly and according to standards. At the administration stage,  the village treasurer concurrently holds another position so that he does not fully understand the task. In the reporting stage,  the village head reports the realization of the use of the budget to the regent through the related SKPD. In the accountability stage,  the village head is responsible for the use of the budget to the local government, village consultative bodies, and the community. The results of the management of the Pemalang district village fund allocation have not yet fully implemented the principles of good government governance in the form of transparency and accountability because many village officials have retired and even moved assignments so what happens is a dual position. But routinely followed up with audits from the inspectorate to maintain the quality of the report

Author(s):  
Miki Indika ◽  
Suharto Patih ◽  
Septarina Widyawati

The aim is to see the Village Fund Allocation Management in Lawang AgungVillage Rupit District, North Musi Rawas Regency. This research included qualitativeresearch. The operational variable of this research was the Management of Village FundAllocation with Indicators for planning, implementation, administration, reporting, andaccountability. Secondary data in the form of agency profiles and Village Fund Allocationdocuments. The data analysis technique used is qualitative descriptive analysis. The resultsshowed that the Village Fund Allocation Management planning stage in the Lawang Agungvillage is not yet fully the community’s expected needs at that time. The implementation phaseof the Village Fund Allocation, there was a delay of more than one week even though theworking time was only 5 days in preparing several documents. So that it made delays inadministration, reporting, and accountability. The Village Fund Allocation Administrationstage, due to the delay in reporting form activities in the field, had an impact on delays inclosing the books which result in late submission of accountability reports to the Village Head,and it had an impact on the delay in reporting to the District and District. The Village VillageFund Allocation reporting stage, the reporting stage also occurs due to delays due to delays inthe implementation phase so that the impacts on delay in the administration and reportingdelays on the District and District parties. For the accountability phase of the Village FundAllocation, it was timely that the accountability report was made and reported monthly, 31December. But the accountability report of the village government was not informed to thecommunity. Therefore it had been no direct accountability to the community with themanagement of the Village Fund Allocation in Desa Lawang Agung, Rupit District, NorthMusi Rawas Regency.


Author(s):  
Neri Fajarwati

The existence of the village government lately has not been able to function properly. One factor is that the capacity of the village apparatus is inadequate and the skills possessed are still very limited. Minimal education and training to improve the ability of village officials is the root of the problem. This study uses descriptive qualitative methods and the approach used in this study is a qualitative approach. The purpose of writing this article is to find out the things, efforts and constraints of developing the capacity of the current village apparatus. The problem of limited budget is an obstacle in improving the quality of village officials. The lack of a budget has had an effect on programs and activities in the context of developing the capacity of village apparatus that cannot be realized. The steps that can be used are, capacity building through training for orderly village administration, manuscripts and management of official letters, village government accountability reports, Compilation of Village Expenditure Budget, Village Fund Allocation Management and Village Wealth Management and Management of Village Owned Enterprises. The need for cooperation and attention between the Central Government and the Regional Government to conduct training on an ongoing basis, especially in the village of Cibodas    


2017 ◽  
Vol 4 (2) ◽  
pp. 141
Author(s):  
Alwan Sri Kustono ◽  
Putri Purnamasari ◽  
Djoko Supatmoko

The autonomy implementation for the village will be the village government is power to administer, regulate and to conduct their own household based on the principle of transparency (openness) and accountability (responsibility). The accountability includes planning, action, administration, reporting and responsibility. Each stage of the management process has rules that must be understood and implemented in a settled period of time. But there are new problems when the village accountability is required to be managed in a transparent, accountable and participatory way, the execution somehow does not coincide with the village functionaries and dwellers' preparedness in implementing the process. The unpreparedness is caused by the limited capacity and quality of the human resources in managing the Village Fund Allocation. This study was conducted by using descriptive analysis along with qualitative approach to determine the accountability in the management of the Village Fund Allocation in Ledokombo village, and the factors that can inhibit and support the management process. In addition, the data collection method that was applied was triangulation technique with interview, observation and documentation. The results of this study showed that the planning, implementation, reporting, and accountability had been implemented well although there were still some procedures that had not been apt in terms of time allocation in the implementation process such as some issues in writing accountability documents and overdue delivering system.Keywords: Accountability,Village Fund Allocation,Financial Management village.


2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Yuni Kurniasih ◽  
Budi Puspo Priyadi

Village Allocation Fund is a fund allocated by the Government for village in Tegalregency, which rises from the central and balance financial of fund received by districtarea. The Village Fund Allocation as one of village income source is expected to financevarious development programme in the village so that it can improve the prosperity ofthe local community. Funds from districts are provided directly to villages to be managedby the Village Government. This research was meant to find out how the implementationof village allocation fund policy in Margasari village and knowing the influence factorsof this implementation. This research using qualitative research methods. The resultsshowed that the implementation of village allocation fund policy are still less effectivethat is seen from the precision implementation aspects such as society participation inplanning process, performance of implementers, compatibility allocation with regulation,accountability of Village Allocation Fund, and benefit of Village Allocation Fund forvillage autonomy. The factors that influence the implementation such as communication,resource policy, disposition of the implementor and bureaucratic structure are still lessoptimal too. Based on these conclusions, the researcher recommend to theimplementation agency should have high commitment and increase the quality of villagehuman resources and also take maximal advantages of financial sources in order toachieve the purpose of this policy.


2021 ◽  
Vol 1 (1) ◽  
pp. 76-82
Author(s):  
Ana Bidayatul Maulida ◽  
Arik Susbiyani ◽  
Astrid Maharani

Good government governance is good governance. This concept has been applied in the government sector to strengthen village autonomy. This study aims to analyze and describe the application of good government governance principles in managing village fund allocations in Ambulu village and to find out whether the management of village fund allocations in Ambulu village has met the principles of good government governance. This type of research was conducted with a qualitative method using a descriptive approach. The object of this research is the Ambulu Village Government located in Ambulu District, Jember Regency. The results of this study indicate that the Ambulu Village Government system has been running well and has met all indicators of good government governance (democracy, transparency, accountability, legal culture, as well as fairness and equality). The Ambulu Village Government has implemented the five principles of good government governance in real terms so that it can realize a government system with good governance. Good government governance that runs well can prosper the entire community equally. Keywords: Good Government Governance, Village Fund Allocation, Democracy, Accountability, Transparency


2018 ◽  
Vol 1 (2) ◽  
pp. 112-121
Author(s):  
Bustaman Bustaman ◽  
Erlisa Amalia ◽  
Jalaluddin Jalaluddin

AbstractObjective – This study aims to analyze the performance of village governments in managing financial resources of the budget year 2016 in Lut Tawar District, Central Aceh Regency, according to the Indonesian Minister of Home Affairs Regulation (or PERMENDAGRI) No. 113, 2014. Design/methodology – This research is a descriptive research with a qualitative approach is a type of research where the researcher describes or deeply analyzes the result of a research about an object and then adds it with sources which already existed in the research object. The data was gathered through number of interviews and document analysis.  Results – The result of the research shows that the performance of the village government in managing fund allocation in Lut Tawar Sub-district at the planning stage has been running well. The implementation stage has been completed where all the programs and activities are executed in accordance with the plan. The administrative stage has been done well by the treasurers and every month the treasurers have accounted for every acceptance and expenditure to the village headmen. In the reporting stage, the delay in submitting accountability report is caused by some negligence by the party from the village government. At the accountability stage, the accountability reports were reported as well as evaluated with the village government community and transparent to the community for every use of village funds in the form of information posted on the information boards in the office of the village headmen and billboards installed in front of the village headman office.


2020 ◽  
Vol 1 (1) ◽  
pp. 15-20
Author(s):  
Komang Ayu Diah Lestari ◽  
A.A.A.Erna Trisnadewi ◽  
L.G.P. Sri Eka Jayanti

Abstract The aims of this study are to determine the Effectiveness of Village Fund Allocation Management in the 2018 Village Income and Expenditure Budget in Dawan Klod Village, Dawan District, Klungkung Regency, and to find out the factors that become obstacles in the Management of Village Fund Allocation in Dawan Klod Village. The sample method of this study uses a purposive sampling technique with a sample size of 30 respondents. The method uses to collect the data in this study are interviews and documentation. The data analysis uses in this study is descriptive qualitative methods with effectiveness ratios. The types of the data in this study are primary data and secondary data with research subjects consisting of the Village Government, the Village Consultative Body, the Village Community Empowerment Institute and the community of Dawan Klod Village. The result shows that the effectiveness of Village Fund Allocation Management in Dawan Klod Village in 2018 includes in the effective category, with an effectiveness level of (100%). With the support of the village program, 90% have been implemented. And at the planning stage, starting with the formation of an implementation team and the results of the development of community participation is very high and active in every activity, due to the transparency of the information conveyed by the Dawan Klod Village apparatus to the community. At the implementation stage it can be said to be effective, which is the use of the Village Fund Allocation budget can be resolved properly. In the accountability stage, the process of managing Village Fund Allocation is included in the effective category, in which the accountability report preparation is prepared by the Dawan Klod village government and there is an evaluation of activities carried out together with the Dawan Klod Village community. And in this study, there are no factors which become obstacles in the management of the Village Fund Allocation in Dawan Klod Village. Keywords: Effectiveness; Management; Village Budget and Revenue (Village Budget); Village Fund Allocation Abstrak Penelitian ini bertujuan untuk mengetahui Efektifitas Pengelolaan Alokasi Dana Desa pada Anggaran Pendapatan dan Belanja Desa Tahun 2018 di Desa Dawan Klod, Kecamatan Dawan, Kabupaten Klungkung dan untuk mengetahui faktor-faktor yang menjadi penghambat dalam Pengelolaan Alokasi Dana Desa di Desa Dawan Klod. Metode sampel dalam penelitian ini menggunakan teknik purposive sampling dengan jumlah sampel 30 responden. Metode pengumpulan data yang digunakan dalam penelitian ini adalah wawancara dan dokumentasi. Analisis data menggunakan metode deskriptif kualitatif dengan rasio efektivitas. Jenis data dalam penelitian ini adalah data primer dan data sekunder dengan subjek penelitian yang terdiri dari Pemerintah Desa, Badan Permusyawaratan Desa, Lembaga Pemberdayaan Masyarakat Desa dan masyarakat Desa Dawan Klod. Hasil penelitian menunjukan bahwa Efektifitas Pengelolaan Alokasi Dana Desa di Desa Dawan Klod Tahun 2018 termasuk dalam kategori efektif, dengan tingkat efektivitas sebesar (100%). Dengan didukung program desa yang terlaksana sebanyak 90%. Dan pada tahap perencanaan, dimulai dengan pembentukan tim pelaksana dan hasil musrembang partisipasi masyarakat sangat tinggi dan aktif disetiap kegiatan, dikarenakan transparansi informasi yang disampaikan oleh perangkat Desa Dawan Klod kepada masyarakat. Pada tahap pelaksanaan dapat dikatakan efektif, yang mana penggunaan anggaran Alokasi Dana Desa dapat terselesaikan dengan baik. Pada tahap pertanggungjawaban, proses pengelolaan Alokasi Dana Desa termasuk dalam kategori efektif, dimana penyusunan laporan pertanggungjawaban disusun oleh pemerintah Desa Dawan Klod serta adanya evaluasi kegiatan yang dilakukan bersama masyakat Desa Dawan Klod. Dan pada penelitian ini, tidak ditemukan faktor-faktor yang menjadi penghambat dalam pengelolaan Alokasi Dana Desa di Desa Dawan Klod. Kata Kunci: Efektivitas; Pengelolaan; Anggaran Pendapatan dan Belanja Desa (APB Desa); Alokasi Dana Desa


2017 ◽  
Vol 4 (2) ◽  
pp. 148 ◽  
Author(s):  
Siti Ainul Wida ◽  
Djoko Supatmoko ◽  
Taufik Kurrohman

This study focuses on the application of accountability system, which is a form of responsibility over the management of public funds by the Government which was done starting from the planning stages, execution, implementation, and surveillance of the management of village Funds Allocation. This study was conducted because of the amount of the funds allocated for rural development as well as susceptible to fraud resulting from the lack of transparency of reporting to the public, as well as the performance of the implementation Team in the village of accountable reporting accountability that has not been in accordance with the applicable regulations. This study is expected to be beneficial to the Government of Banyuwangi Regency especially Rogojampi Sub-district in an attempt to improve the accountability of the management of the village Funds Allocation. This study was conducted in nine villages in Rogojampi sub-district. The Data collected by direct observation in the villages and with interviews with the parts of County, district monitoring teams, Treasurer of villages, village of Consultative Body Elements, as well as representatives of the villagers. This study shows that in the planning and the execution were in accordance with the applicable pr,ocedures and operations have been conducted in a transparent and accountable. For the surveillance phase is still not going well because of lack of transparency towards the public. As for the implementation phase also has not run properly due to human resources managing team in making the Administration report is still lacking, so the necessary existence of coaching and supervision over local government.Keywords: Accountability, Transparency, Village Fund Allocation.


Author(s):  
Wrastawa Ridwan ◽  
Rahmat D. R Dako

Assessment of good government performance is characterized by the quality of its services to the community. One of the roles of the village as the lowest administrative level in a region is to serve the community in making letters. Management of outgoing mail in Desa Dunggala, Kecamatan Tapa, Kabupaten Bone Bolango is still done conventionally, namely by recording the letter number in the agenda book. This resulted in village officials experiencing difficulties in managing the correspondence archives if in the future a letter with a certain number was needed. This community service activities aimed at helping the village government in managing outgoing mail by designing information system for managing outgoing mail. The information system was built based on the web application, but in its application is still used offline or localhost, due to internet network constraints in the village office. A database system is used for data storage so that it is easy to search the letters that have been made. Then, the village officials has been trained to use the information system. The results obtained from this activity are the information system for managing outgoing mail and the training of village officials in using the application. This information system can be further developed by taking into account the needs that exist in the village.


2019 ◽  
Vol 2 (1) ◽  
pp. 23-32
Author(s):  
Rusnandi Nur ◽  
Marwan Mas ◽  
Abdul Salam Siku

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis faktor-faktor apa saja yang mempengaruhi efektifitas hukum terhadap pelaksanaan program Dana Desa (DD) dan Alokasi Dana Desa (ADD) untuk wilayah terpencil, khususnya di Desa Sabaru Kecamatan Liukang Kalmas, Kabupaten Pangkep. Penelitian ini menggunakan jenis penelitian kualitatif, dengan cara menelaah dan mengkaji peraturan perundang-undangan yang berlaku untuk digunakan sebagai dasar dalam melakukan pemecahan masalah dan dianalisis secara normatif kualitatif. Hasil penelitian menunjukkan bahwa proses Pengelolaan ADD telah mengikuti aturan dan petunjuk teknis yang telah diatur dalam peraturan perundang-undangan, namun dalam prosesnya masih belum optimal. Hal tersebut terlihat dari proses pelaporan dan pertanggungjawaban yang mengalami keterlambatan. Faktor yang menghambat pengelolaan Alokasi Dana Desa (ADD) yakni Rendahnya partisipasi masyarakat dalam mengibahkan tanahnya kepada Pemerintah Desa, Sarana dan Prasarana yang kurang memadai, Keterbatasan kualitas Sumber Daya Manusia Aparat pemerintah Desa di Desa Sabaru yang rata-rata berpendidikan SMA/SMK. Hal tersebut menyebabkan kurangnya pengetahuan tentang pengelolaan ADD dan petunjuk teknis pengelolaan ADD yang setiap tahun berubah. Feno-mena ini menyebabkan tim pelaksana kegiatan ADD mengalami kesulitan dalam malaksanakan tugasnya serta komunikasi masyarakat yang kurang mampu mengutarakan pendapat di depan umum.   The purpose of this study is to find out and analyze what factors influence the effectiveness of the law on the implementation of the Village Fund (VF) and Village Fund Allocation (VFA) programs for remote areas, particularly in Sabaru Village, Liukang Kalmas District, Pangkep Regency. This study uses qualitative research, by examining and reviewing the applicable laws and regulations for use as a basis for solving problems and analyzing normatively qualitatively. The results show that the ADD Management process has followed the rules and technical guidelines that have been regulated in the legislation, but the process is still not optimal. This can be seen from the process of reporting and accountability that is experiencing delays. Factors that hamper the management of Village Fund Allocation (VFA) are the low participation of the community in donating their land to the Village Government, Inadequate Facilities and Infrastructure, Limitation of the quality of Human Resources Village government officials in Sabaru Village who are generally educated at SMA/SMK. This causes a lack of knowledge about VFA management and VFA management technical guidelines that change every year. This phenomenon has caused the VFA activities implementing team to experience difficulties in carrying out their duties and public communication that is unable to express opinions in public.


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