scholarly journals KAJIAN KRITIS TERHADAP PELAPORAN DANA DESA

AJAR ◽  
2021 ◽  
Vol 4 (02) ◽  
pp. 143-157
Author(s):  
Alfonsus Jantong ◽  
Yakobus Kaditti Bangun
Keyword(s):  
Human Resources ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Community Supervision ◽  
Analysis Method ◽  
Government Accounting ◽  
Village Government ◽  
The Village

This study aims to criticize village fund reporting by using qualitative approach. The data used in this study is secondary data in the form of literature related to village fund as well as related research journals. Descriptive analysis method as an analyst tool. The results of the analysis showed that the reporting of village funds in accordance with the regulation of the minister of home affairs number 113 of 2014 concerning the reporting of village funds but not in accordance with the prevailing government accounting standards, other findings indicate a late reporting process, the existence of interfensions in the use and reporting of village funds, obstacles to infrastructure and human resources are lacking. The existence of village funds is very beneficial for the village government in development. Reporting must be consistent with higher regulations, the need for specific reporting for village funds, as well as increased community supervision and participation roles.

Analisis Perencanaan Pembangunan Desa Di Desa Sukamaju Kecamatan Cilawu Kabupaten Garut

2019 ◽  
Vol 10 (2) ◽  
pp. 1-8
Author(s):  
Gugun Geusan Akbar ◽  
Yusuf Hermawan ◽  
Ai Lina Karlina
Keyword(s):  
Human Resources ◽  
Descriptive Analysis ◽  
Development Planning ◽  
Guidance And Counseling ◽  
Analysis Method ◽  
The Future ◽  
Efficiency And Effectiveness ◽  
Village Government ◽  
Working Plan ◽  
The Village

The background of this research is the phenomenon of village development planning in Sukamaju village which has not been implemented well due to the low human resources in knowledge about RKPDes. The planning of the development in Sukamaju Village using the theory of Syaodih consists of achieving better goals in the future, utilizing resources optimally, paying attention to limitations and striving for efficiency and effectiveness. The purpose of this study is to know the Village Government Working Plan in Sukamaju Village Cilawu District Garut Regency in 2018. This research uses descriptive analysis method. The author took the research location in Sukamaju Village Cilawu District Garut Regency, involving Sukamaju Village government and community Sukamaju Village District Cilawu Garut regency with the number of informants 5 people. From the interviews and observations, it is found that RKPDes in Sukamaju village is still lacking in human resources aspect because the team in RKPDes is still new and not yet understand its duty and its function to run RKPDes. But the effort from Sukamaju Village is to conduct guidance and counseling for Sukamaju Village employees.

scholarly journals Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa

2020 ◽  
Vol 30 (1) ◽  
pp. 73
Author(s):  
Putu Surya Adi Tama ◽  
Dewa Gede Wirama
Keyword(s):  
Descriptive Analysis ◽  
Qualitative Approach ◽  
Analysis Method ◽  
Government Organizations ◽  
Fund Allocation ◽  
District Government ◽  
Planning Implementation ◽  
The Government ◽  
Village Government ◽  
The Village

This study aims to identify, analyze, and describe the accountability of village governments in the management of village fund allocation in 2018 budget year which includes the planning, implementation and accountability phases in Tumbu Village, Karangasem, so that it can be used by the government so that government organizations can run well, and efficiently. In this study, qualitative approach with descriptive analysis method was used. The results of the research indicate that administratively the Tumbu Village Government has been transparent and accountable in every stage of planning, implementation, and accountability of village fund allocation. However, the village government still finds it difficult to prepare the Budget Realization Report for the Implementation of the Budget Year 2018, so that the sub-district government needs to provide assistance and guidance Keywords: accountability, village government, management, village fund allocation, planning, implementation.

scholarly journals RANCANG BANGUN SISTEM INFORMASI KEUANGAN DESA (SIKADES) 1.0 BERBASIS ANDROID

2018 ◽  
Vol 3 (2) ◽  
pp. 26-48
Author(s):  
Muhammad Mufli ◽  
Dikau Tondo Prastyo
Keyword(s):  
Information System ◽  
Human Resources ◽  
Financial Management ◽  
Accounting Standards ◽  
Financial Information ◽  
Government Accounting ◽  
Android Platform ◽  
Village Government ◽  
The Village

Abstrak. Rancang Bangun Sistem Informasi Keuangan Desa (Sikades) 1.0 Berbasis Android.  Kewajiban pembuatan laporan dana desa berdasarkan Standar Akuntansi Pemerintahan (SAP) menjadi kendala bagi pemerintahan desa karena keterbatasan sumber daya manusia. artikel ini mengajukan rancang bangun SIKADES 1.0 dalam bentuk aplikasi Platform Android yaitu Sistem Informasi Keuangan Desa (SIKADES) 1.0. SIKADES 1.0 dirancang secara terintegrasi yang mendukung kegiatan pengelolaan keuangan seperti pencatatan dan pelaporan. Keberadaan SIKADES 1.0 akan mendukung peningkatan kinerja pelaksanaan tugas aparatur pemerintahan desa dalam pengelolaan dana desa agar lebih transaparan. Kata Kunci :SIKADES. 1.0, Dana Desa, Pemerintahan Desa, Sistem Informasi Keuangan, Platform Android  Abstract. Design of Village Financial Information System (Sikades) 1.0 Based on Android. The obligation to make village fund reports based on Government Accounting Standards (SAP) is an obstacle for village government because of limited human resources. This article proposes the design of SIKADES 1.0 in the form of an Android Platform application, the Village Financial Information System (SIKADES) 1.0. SIKADES 1.0 is designed in an integrated manner that supports financial management activities such as recording and reporting. The existence of SIKADES 1.0 will support the improvement of the performance of the tasks of the village government apparatus in managing village funds so that they are more transparent. Keywords:SIKADES 1.0, Village Fund, Village Government, Financial Information System, Android Platform

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.

scholarly journals Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa

2019 ◽  
Vol 1 (2) ◽  
pp. 523-542
Author(s):  
Sri Ayu Saputri ◽  
Nurzi Sebrina ◽  
Vita Fitria Sari
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
The Public ◽  
Analysis Techniques ◽  
West Sumatra ◽  
Qualitative Descriptive ◽  
Village Government ◽  
The Village

This study aims to determine how Administration, Reporting and Accountability of Dana Nagari in Batang Anai District, Padang Pariaman Regency, West Sumatra Province. There are three (3) aspects in village funds, administration, reporting and accountability. To achieve these objectives, descriptive qualitative research methods are used. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation using qualitative descriptive analysis techniques. The results of the study show: (1) Administration carried out by the treasurer in the form of receipts and expenditures which are recorded in the general cash book, bank book, income details book, and financing details book which is equipped with receipts. (2) Reporting that the delay in disbursing village funds was due to the late regulation of the Regulations of the Regent of Padang Pariaman which caused the disbursement of stage I and phase II village funds to be delayed too late. (3) Accountability Submission of accountability reports to the public through various media, such as websites and billboards. Submission through this media can make it easier for the public to obtain information about the performance of the village government.

scholarly journals INOVASI PENINGKATAN KAPASITAS BENDAHARA DESA DALAM PENGELOLAAN KEUANGAN DESA

2020 ◽  
Vol 4 (2A) ◽  
pp. 63-76
Author(s):  
Muhammad Saleh
Keyword(s):  
Qualitative Research ◽  
Financial Management ◽  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Fund Management ◽  
Target Time ◽  
Planning Implementation ◽  
Village Government ◽  
The Village

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.

scholarly journals 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 ◽  
Literature Study ◽  
Lack Of Information ◽  
Village Government ◽  
Management Power ◽  
The Village

Village Fund Budget (ADD) as a form of financing for Village Government programs. The research method used is descriptive analysis to get a clear description by examining secondary data. Secondary data is obtained through literature study of primary legal materials and secondary legal materials related to regional autonomy in villages in the management of Village Administration, particularly with regard to the performance of Village-Owned Enterprises based on UU Desa No 6 tahun 2014. 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.

scholarly journals Implementasi Kewenangan Badan Permusyawaratan Desa (BPD) dalam Menjalankan Fungsi Pengawasan Terhadap Pemerintah Desa (Studi di Kabupaten Kuningan)

2018 ◽  
Vol 5 (1) ◽  
pp. 10
Author(s):  
Tarsim Dan Erga Yuhandra
Keyword(s):  
Rural Communities ◽  
Qualitative Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Village Community ◽  
Control Functions ◽  
Village Government ◽  
The Right ◽  
The Village ◽  
Resource Factor

Abstrak : Reformasi dan otonomi daerah sebenarnya adalah harapan baru bagi pemerintah dan masyarakat desa untuk membangun desanya sesuai kebutuhan dan aspirasi masyarakat. Kewenangan Badan Permusyawaratan Desa (BPD) dalam melaksanakan fungsi pengawasan kepada pemerintah desa. Tujuan penelitian adalah untuk mengetahui kewenangan BPD dalam melaksanakan fungsi pengawasan sesuai Undang-undang Nomor 6 Tahun 2014 tentang Desa dan fakor-faktor yang menjadi kendala Badan Permusyawaratan Desa dalam melaksanakan fungsi pengawasan kepada pemerintah desa di Desa Sukaharja, Kecamatan Cibingbin, Kabupaten Kuningan. Metode penelitian ini dengan pendekatan yuridis empiris, yaitu menggunakan data primer dan sekunder dan dianalisis dengan metode deskriptif analisis. Hasil penelitian ini adalah kewenangan Badan Permusyawaratan Desa dalam melaksanakan fungsi pengawasan sesuai dengan Undang-undang Nomor 6 Tahun 2014 yaitu BPD memiliki hak untuk mengawasi dan meminta informasi tentang administrasi desa kepada pemerintah desa; menyampaikan pendapat tentang pelaksanaan pemerintahan desa, pelaksanaan pembangunan desa, pengembangan masyarakat desa, dan pemberdayaan masyarakat pedesaan; serta mendapatkan biaya operasional untuk pelaksanaan tugas dan fungsi anggaran pendapatan dan belanja desa serta faktor-faktor yang menjadi kendala yaitu dalam menerapkan fungsi supervisi kepada pemerintah desa terbagi menjadi 2 (dua) : faktor internal termasuk: sarana yang tidak memadai, pola komunikasi tidak berjalan dengan baik, dan anggota BPD tidak mengerti fungsi sedangkan faktor eksternal meliputi: masyarakat tidak mengerti fungsi BPD, ada sosialisasi pemerintah desa terkait fungsi Badan Permusyawaratan Desa , dan faktor sumber daya manusia masyarakat desa. Kesimpulan adalah kewenangan BPD dalam melaksanakan fungsi pengawasan sesuai Undang-Undang Nomor 6 Tahun 2014 tentang Desa yaitu BPD yang berhak mendapat pertanggungjawaban kepala desa dan meminta informasi kepada pemerintah desa.Kata kunci: Otoritas, BPD, Pengawasan, dan Pemerintahan Desa.�THE IMPLEMENTATION OF AUTHORITY OF VILLAGE CONSULTATIVE AGENCY IN RUNNING CONTROL FUNCTIONS ON VILLAGE GOVERNMENT (STUDY IN KUNINGAN REGENCY)�Abstract : The writer conducted this research with background to know the authority of Village Consultative Agency (Badan Permusyawaratan Desa) in implementing supervision function to village government. The purposes of writing this research� are to know the authority of Village Consultative Agency in implementing supervision function according to Law Number 6 of 2014 about Village and what factors that become obstacles are faced by Village Consultative Agency in implementing supervision function to village government in Sukaharja Village, Cibingbin District, Kuningan Regency. This research used descriptive analysis research with juridical-normative approach. Stage of research is through literature research using primary and secondary data collected through documentation and analyzed descriptive qualitative method. The result of this research was the authority of Village Consultative Agency� in implementing supervisory function according to Law Number 6 of 2014 namely VCB has the right to supervise and request information about the administration of village administration to village government; to express opinions on the implementation of village governance, implementation of village development, village community development, and empowerment of rural communities; as well as obtaining operational costs for the execution of duties and functions of the village income and expenditure budget. The factors that into two: internal factor including: inadequate means, communication patterns were not working properly, and members of Village Consultative Agency do not understand the functions while external factors include: the community does not understand the functions of Village Consultative Agency, there was a socialization of the village government related to the function of Village Consultative Agency, and the human resource factor of the village community. The conclusion of paper was the authority of Village Consultative Agency in implementing supervision function according to Law Number 6 of 2014 about Village namely VCB was entitled to hold accountability of village head and ask for information to village government.Keywords: Authority, VCB, Supervision, and Village Government.

scholarly journals Calculation of depreciation Fixed Assets based on Government Accounting Standards and their impact on Financial Statements

2020 ◽  
Vol 1 (3) ◽  
pp. 43-48
Author(s):  
Indayani B
Keyword(s):  
Descriptive Analysis ◽  
Accounting Standards ◽  
Financial Statements ◽  
Analysis Method ◽  
Fixed Asset ◽  
Government Accounting ◽  
Straight Line ◽  
Fixed Assets ◽  
Qualitative Descriptive ◽  
The Government

This study aims to determine the calculation of depreciation of fixed assets based on Government Accounting Standards for Financial Statements. The calculation used is the calculation of depreciation of fixed assets at the Regional Financial and Asset Agency in Majene Regency. The data analysis method used is a qualitative descriptive analysis method through data triangulation. The results showed that the depreciation method used by the government was determined using the straight-line method. This method is considered the simplest method. Besides there must be data about the depreciated value, to calculate the depreciation must determine the useful life of each fixed asset. Reducing depreciation in Majene Regency's Regional Financial and Asset Agency (BKAD) for fixed assets in accordance with Government Accounting Standards. Calculating depreciation of fixed assets is very important and very influential on financial statements

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.

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