scholarly journals DETERMINANT FACTORS THAT INFLUENCE THE ORIGINAL INCOME OF THE VILLAGE

ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 89-102
Author(s):  
Farida Rika Arini ◽  
Icih Icih ◽  
Trisandi Eka Putri
Keyword(s):  
Financial Management ◽  
Sample Selection ◽  
Secondary Data ◽  
Education Level ◽  
Significant Positive Effect ◽  
Data Types ◽  
Selection Technique ◽  
Village Government ◽  
The Village ◽  
Positive Effect

This study aims to determine the factors that influence the original income of the village. The objects in this study are villages in the Subang Districts area. This research is a quantitative study using secondary data types. The sample selection technique uses purposive sampling to produce 103 villages. The results showed that: (1) Village financial management partially has a significant positive effect on village original income, (2) Village building index partially has no effect on the original income of the village, (3) education level of the apparatus of the village government partially did not have effect on village original income, (4) Village consultative bodies partially do not affect the village's original income, (5) village financial management, village building index, education level of the apparatus of the village government and village consultative bodies simultaneously have a significant effect on village original income.

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 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 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.  

scholarly journals ANALISA PENGARUH AUDIT DELAY DAN AKSI KORPORASI TERHADAP PERGANTIAN KAP DI PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BURSA EFEK (STUDI EMPIRIS PADA PERUSAHAAN-PERUSAHAAN MANUFAKTUR SUB SEKTOR FARMASI YANG TERDAFTAR DI BEI TAHUN 2011-2017)

2019 ◽  
Vol 2 (2) ◽  
pp. 1
Author(s):  
Dede Soenaryo ◽  
Indra Gunawan Siregar
Keyword(s):  
Sample Selection ◽  
Significant Positive Effect ◽  
Public Accounting ◽  
Accounting Firm ◽  
Selection Technique ◽  
Auditor Switching ◽  
Corporate Action ◽  
Corporate Actions ◽  
Management Changes ◽  
Positive Effect

This research aims to assess and analyze audit opinions, audit delays and corporate actions against auditor switching. The design of this study uses explanatory causality design. The population used in this study is companies listed on the IDX, especially the pharmaceutical sector for the period 2011-2017. The analytical method uses logistic regression and data analysis. The sample selection technique uses purposive sampling.The results of this study partially indicate that the audit delay variable and Public Accounting firm have no effect on auditor switching. whereas corporate action has a significant positive effect on auditor switching. The findings of this research are companies that make management changes or additions to branches and so on will have an impact on replacing the old auditor to become a new auditor. This can not be separated from the growing condition of the company which will certainly have increasingly complex problems.Keywords: Audit Delay, Corporate Action, Public Accounting firm and AuditorSwitching.ABSTRAK Penelitian ini bertujuan untuk mengkaji dan menganalisis opini audit, audit delay dan aksi korporasi terhadap auditor switching.Desain penelitian ini menggunakan desain kausalitas eksplanatoris.Populasi yang digunakan dalam penelitian ini adalah perusahaan yang terdaftar di BEI khususnya sektor farmasi periode 2011-2017.Metode analisis menggunakan regregsi logistik, dan analisis data.Teknik pemilihan sampel menggunakan purposive sampling.Hasil dari penelitian ini secara parsial menunjukkan bahwa variabel audit delay dan ukuran KAP tidak berpengaruh terhadap auditor switching. sedangkan aksi korporasi berpengaruh positif signifikan terhadap auditor switching. Temuan peneltian ini adalah perusahaan yang melakukan pergantian manajemen atau penambahan cabang dan sebagainya akan berimbas pada digantinya auditor lama menjadi auditor yang baru. Hal ini tidak lepas dari kondisi perusahaan yang semakin besar tentu akan memiliki masalah yang semakin kompleks.Kata Kunci :Audit Delay, Aksi Korporasi, Ukuran KAP dan Auditor Switching.

scholarly journals PERBAIKAN PELAPORAN KEUANGAN DESA MELALUI INOVASI SISTEM E-VILLAGE BUDGETING DI KABUPATEN BANYUWANGI

BISMA ◽  
2018 ◽  
Vol 12 (2) ◽  
pp. 223
Author(s):  
Dewi Ayu Puspita
Keyword(s):  
Financial Reporting ◽  
Asset Management ◽  
Financial Management ◽  
Central Government ◽  
Secondary Data ◽  
Sampling Technique ◽  
Literature Study ◽  
Financial Application ◽  
Village Government ◽  
The Village

Act No. 6 of 2014 allows village government to be more independent in managing its government system and resources, including its financial and asset management. Village fund allocation sourced from the local government budget of Banyuwangi Regency was increased from Rp 83 billion in 2016 to Rp 148.6 billion in 2017. Village fund from the central government was also increased to Rp 172 billion in 2017. To maintain local budget management, Banyuwangi Government initiated e-village budgeting, a financial application software as an integrated online village budgeting. This research uses descriptive qualitative approach. The units of analysis are Sembulung Village in Cluring District and Jajag Village in Gambiran District, Banyuwangi. Primary and secondary data were sourced from literature study, depth interview, and direct observation using purposive sampling technique. The results show that before implementing e-village budgeting, the village fund management was high in cost and inefficient. The financial statements will automatically be generated by the e-village budgeting system. This system makes financial management easier to perform and is more accountable. As a result, the village fund was used effectively to increase local people’s prosperity and quality of life. Keywords: E-village Budgeting, Financial Reporting, Village Fund, Banyuwangi Regency

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 The Urgency of Bajo Traditional Law as a Form of Law Enforcement Against the Performers of the Samenleven Delic

2021 ◽  
Vol 19 (2) ◽  
pp. 256
Author(s):  
Lusiana Margareth Tijow ◽  
Hoiruddin Hasibuan ◽  
Hayat Hayat
Keyword(s):  
Law Enforcement ◽  
Secondary Data ◽  
Customary Law ◽  
Data Sources ◽  
Data Types ◽  
Living Together ◽  
Secondary Data Sources ◽  
Village Government ◽  
The Village ◽  
Legal Marriage

Life in Indonesia does not recognize Samenleven's relationship because the rules of law and religion do not justify it, but there are still many things like that in Bajo Village. Bajo customary law includes the Bajo Customary Institution. In this institution, its existence helps the village government develop and regulate matters relating to local customs and solving problems regarding adultery, namely Samen Leven. This paper describes how customary law can be used as a law enforcement instrument to resolve the Samenleven offense. Semenleven is living together between a man and a woman without a legal marriage bond. This research uses the type of empirical normative research. The data types used are primary and secondary data sources using several approaches. The results show that the use of Bajo customary law, as a form of law enforcement against the perpetrators of the Samen Leven offense, will create a bargaining justice where customary law is used as the first route in resolving a conflict between victims, perpetrators, and the community. The consequence is that the perpetrator must admit that he has been guilty and is willing to take responsibility for his mistake following applicable customs. The Bajo Customary Council uses customary law as a reference to resolve any problems that occur in Bajo Village, Tilamuta District, namely customary law by deliberation/mediation.

The Influence of Human Resources, Use of Information Technology and Public Participation to the Transparancy and Accountability of Village Financial Management

2018 ◽  
Vol 6 (5) ◽  
Author(s):  
Riadul Jannah ◽  
Lilik Handajani ◽  
M. Firmansyah
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Public Participation ◽  
Financial Management ◽  
Sampling Method ◽  
The Core ◽  
Village Government ◽  
The Village ◽  
Positive Effect ◽  
Transparency And Accountability

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

scholarly journals Realisasi Perencanaan Dan Pelaksanaan Tata Kelola Keuangan Pemerintah Desa

2018 ◽  
Vol 1 (2) ◽  
pp. 45-55
Author(s):  
Warka Syachbrani ◽  
Muhammad Yahya
Keyword(s):  
Qualitative Research ◽  
Financial Management ◽  
Secondary Data ◽  
Final Conclusion ◽  
Data Validity ◽  
Village Government ◽  
Member Checks ◽  
The Village ◽  
Implementation Stage ◽  
Descriptive Qualitative

This research is aimed to find out Village Financial Management in Indonesia. Descriptive qualitative research applied to analyzed primary and secondary data. The data were collected through interview and documentation technique. The data were analyzed by collecting, reducing, presenting data, concluding and verifying so the researcher can draw the final conclusion. The data validity checked by triangulation techniques and member checks. The results indicate that the management of village finances as a whole was not in accordance with the regulations. In the implementation stage, the village government has lower creativity in managing village finances.

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