scholarly journals Efektivitas Pengelolaan Keuangan dan Akuntansi Pada Badan Usaha Milik Desa (BUMDes) Dengan Pendekatan Goal Model

2020 ◽  
Vol 1 (1) ◽  
pp. 41
Author(s):  
Nurhazana Nurhazana ◽  
Endang Sri Wahyuni
Keyword(s):  
Rural Communities ◽  
Financial Management ◽  
Central Government ◽  
Literature Study ◽  
Goal Model ◽  
Funding Sources ◽  
Local Resources ◽  
The Government ◽  
The Village ◽  
Model Approach

One form of economic strengthening in the village development with the formation of  village-owned business entity (BUMDesa) by utilizing local resources in an effort to improve the welfare of rural communities. Village financial management patterns are different from BUMDesa management, but the two cannot be separated in terms of accountability for the participation of funds. Starting from this BUMDesa in carrying out its business unit activities, BUMDesa funding sources come from the community, loans / grants from the Government both local and central government. Relating to BUMDesa's business activities which are inseparable from various risks. This research is a literature study that aims to see practically how the effectiveness of BUMDesa's financial management and accounting with the goal model approach. Indicators of the effectiveness of BUMDesa with the goal model approach will be seen in meeting the objectives of BUMDes in the form of achieving the final results of the Business Entity and not seen from the way or process the business entity is moving. This does not deny that good financial management must start from the process of planning, implementing, administering , reporting, financial accountability. The important thing in Accounting is the process of recording and reporting on the use of funds collected to be held accountable to the village community.

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 Transparency in Village Fund Financial Management

2020 ◽  
Vol 2 (2) ◽  
pp. 63-67
Author(s):  
Ramos Da Chrismas ◽  
Elias Mite ◽  
Edoardus E Maturbongs ◽  
Imelda C Laode ◽  
Dapot Pardamean Saragih ◽  
...  
Keyword(s):  
Indigenous Peoples ◽  
Financial Management ◽  
Effective Management ◽  
Literature Study ◽  
New Thinking ◽  
The Government ◽  
The Village ◽  
And Training ◽  
Very High ◽  
Clear Information

The launch of village funds in Papua is always increasing every year given by the government, but on the other hand raises new problems regarding financial management and transparency. This study aims to provide new thinking about financial transparency of village funds suitable for the Papua region. The method used is literature study, and the results of this study are transparency that must be carried out, namely the provision and access of clear information about planning, implementation procedures and accountability (billboards, website, Facebook), the existence of deliberations involving the community and indigenous peoples / Chair Adat, Openness of the management process, Supervision is carried out by the whole community, Transparency of information on Village Financial management documents, Continual socialization and training from the government to the Village for effective management of the Village Fund, and Village Fund Assistance is actually recruited from people who have very high self-integrity.

scholarly journals Manajemen Pemberdayaan Masyarakat Desa Di Kabupaten Bengkalis

Jurnal Niara ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 227-236
Author(s):  
Khairul Amri ◽  
Adia Ferizko
Keyword(s):  
Rural Communities ◽  
Organizational Factors ◽  
Community Empowerment ◽  
Absolute Poverty ◽  
Literature Study ◽  
Village Community ◽  
Classic Problem ◽  
The Government ◽  
Almost All ◽  
The Village

ABSTRAK   Pokok permasalah pada masalah kemiskinan di Indonesia khususnya kabupaten Bengkalis. Kemiskinan adalah masalah klasik dan terjadi hamper di seluruh Negara di dunia. baik itu kemiskinan absolut maupun kemiskinan relatif. Masalah tentang masyarakat  miskin ternyata sangat kompleks, sehingga meskipun sudah banyak program-program dalam upaya pengentasan kemiskinan, namun juga tak kunjung selesai.  Tujuan penelitian ini untuk mengetahui bagaimana manajemen pemberdayaan masyarakat di kabupaten bengkalis dan pemberdayaan masyarakat desa di kabupaten Bengkalis. Metode penelitian menggunakan pedekatan kualitatif studi kepustakaan,  jenis penelitian menggunakan studi literatur dengan mencari referensi teori yang relevan dengan kasus atau permasalahan yang ditemukan. Hasil penelitian ini menunjukkan bahwa manajemen pemberdayaan masyarakat di kabupaten bengkalis belum maksimal, hal ini terlihat dari lemahnya upaya pemerintah dalam upaya melinearisasi kebijakan hingga tingkat desa khususnya desa tradisional yang masih tertinggal, tentu butuh sentuhan-sentuhan khusus yang bisa di tuangkan ke dalam sebuah aturan/kebijakan. Dengan kata lain, factor administrasi dan organisasi sangat mempengaruhi keberhasilan dalam pencapaian tujuan. Pemberdayaan masyarakat desa di kabupaten bengkalis juga belum terlaksana dengan maksimal. Hal ini terlihat dari lemahnya upaya pemerintah dalam upaya menduplikasi strategi dari desa yang berhasil kepada desa-desa lainnya di kabupaten bengkalis. Dalam upaya pemberdayaan masyarakat desa di kabupaten bengkalis perlu menanamkan kesadaran kepada masyarakat yang menjadi sasaran pemberdayaan terhadap pentingnya pemberdayaan tersebut agar dalam pelaksanaan, masyarakat sasaran pemberdayaan dapat lebih partisipasif.   Kata Kunci: Manajemen, pemberdayaan, masyarakat.desa. Abstract: The main problem in the problem of poverty in Indonesia, especially Bengkalis Regency. Poverty is a classic problem and occurs in almost all countries in the world. both absolute poverty and relative poverty. The problem of the poor turns out to be very complex, so that even though there have been many programs in poverty alleviation efforts, it has also not been finished. The purpose of this study was to find out how the management of community empowerment in Bengkulu Regency and village community empowerment in Bengkalis Regency. The research method uses a qualitative approach to literature study, this type of research uses literature studies by looking for theoretical references relevant to the case or problem found. The results of this study indicate that the management of community empowerment in Bengkulu Regency is not yet maximal, this can be seen from the weak efforts of the government in an effort to line up policies at the village level, especially traditional villages that are still lagging, naturally requiring special touches that can be poured into a rule / Policy. In other words, administrative and organizational factors greatly influence success in achieving goals. Empowerment of rural communities in the Bengkulu district has also not been carried out to the maximum. This can be seen from the weak efforts of the government in an effort to duplicate the strategy of the successful village to other villages in the Regency of Bengkulu. In an effort to empower the village community in Bengkulu Regency it is necessary to instill awareness to the people who are the target of empowerment of the importance of empowerment so that in the implementation, the target community of empowerment can be more participatory. Keywords: Management, empowerment, community. Village

scholarly journals Village (Gampong) Owned Enterprises with Local Wisdom Between Opportunities and Threats in The Area Of COVID-19 Pandemic (Research at The Government Environment of Lhokseumawe City)

2021 ◽  
Vol 4 (2) ◽  
pp. 212
Author(s):  
Muhammad Muhammad ◽  
Hadi Iskandar ◽  
Rasyidin Rasyidin ◽  
Juni Ahyar ◽  
Rudi Kurniawan
Keyword(s):  
Rural Communities ◽  
Swot Analysis ◽  
Central Government ◽  
Community Empowerment ◽  
Qualitative Approach ◽  
Government Administration ◽  
The Government ◽  
Village Government ◽  
The Village

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.

scholarly journals Financial Management Model Village

2018 ◽  
Vol 3 (2) ◽  
pp. 105-116
Author(s):  
Siswadi Sululing ◽  
Haruni Ode ◽  
Mohammad Gifari Sono
Keyword(s):  
Financial Management ◽  
Central Government ◽  
Balance Sheet ◽  
Research Field ◽  
Community Empowerment ◽  
Accounting Model ◽  
The Government ◽  
Financial Transactions ◽  
The Village ◽  
Central Sulawesi

This research aims to improve knowledge of the village head and village apparatus about administering and accounting of financial transactions using accounting model village village, this type of research is the research field to the villages of recipients the village Fund, the allocation of funds, and local tax and regional levies in the Regency of Banggai Central Sulawesi Province. Sampling method was purposive sampling, while the analysis tools used are model villages, using accounting using public cash book, daily maid, cash book bank book, book, book inventory tax village, books supplies, books capital books, accounts receivable, and the book debts. Results of the study consist of APB Village consists of income of the village, which is a fund transfer from the Central Government, i.e. the village Fund, and the allocation of funds and village tax areas and regional retribution from the local government as well as financial assistance from the Government the counties and provinces,while shopping the village consists of the 56th Government field shopping village, shopping areas of implementation of the development of the village, shopping areas of civic construction, shopping areas, community empowerment and unexpected expenditures. Accounting model villages will produce financial laporaan village consisting of APB Village, reports, reports on the realization of the budget, the early village-owned wealth report, balance sheet and notes to financial statements.

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 Regional Financial Management Policy that Implies To Criminal Administration

2017 ◽  
Vol 7 (4(S)) ◽  
pp. 29-37
Author(s):  
Sugianto Sug
Keyword(s):  
Criminal Law ◽  
Financial Management ◽  
Central Government ◽  
Administrative Law ◽  
Management Policy ◽  
Literature Study ◽  
Regional Autonomy ◽  
Criminal Sanctions ◽  
The Government ◽  
Financial Balance

Abstract: Regional autonomy can not be separated from the issue of the financial capacity of each region. In the previous year, autonomy is always associated with Automoney, it means that the independence of region in organizing its authority can be measured from its ability to explore the sources of income of its own. The Act No. 33 of 2004 is very concerning about the financial balance and accountability between the central government and the region in particular. This study used qualitative method, where data sources are obtained through field observation and literature study. The accountability and regional financial control and procedures for regional goverment budget are very important, because corruption seems to have been pervasive in all aspects of life, including in the government system. The linkage of administrative law with criminal law can be understood because both of them are a public law and in the process of law enforcement, criminal sanctions (criminal law) used to strengthen sanctions in state administrative law. In this case the criminal law is used to enforce the norms in other fields of law, or in other words functionalize the criminal law in the field of law.Keywords: Regional Autonomy, Accountability, Government, Law

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 PENGUKURAN PENGARUH BELANJA DESA TERHADAP KINERJA PEMBANGUNAN DESA DENGAN MENGGUNAKAN GEOGRAPHICALLY WEIGHTED REGRESSION

2018 ◽  
Vol 20 (1) ◽  
pp. 23
Author(s):  
Eka Purna Yudha ◽  
Bambang Juanda ◽  
Lala M Kolopaking ◽  
Rilus A Kinseng
Keyword(s):  
Rural Communities ◽  
Asset Management ◽  
Rural Areas ◽  
Geographically Weighted Regression ◽  
Financial Management ◽  
Economic Conditions ◽  
Weighted Regression ◽  
The Government ◽  
Gwr Model ◽  
The Village

In 2014, the Government enacted Law No. 6/2014 on Villages with a view to reconstructing village financial and asset management arrangements to accelerate the inclusive and sustainable development of rural areas. The purpose of this study is to analyze the influence of village financial management on the performance of rural development. The study was conducted on 326 Villages in Pandeglang District. The analytical tool of the study using Geographically Weighted Regression (GWR) modeling will look at how the village expenditure is included in the Village Revenue and Expenditure Budget (APBDes). Expenditure of development (infrastructure) of the village has the greatest impact on the performance of village development with the value of elasticity of 0.637. The influence of village expenditure on the GWR model is strongly influenced by the geographical, demographic, and socio-economic conditions of rural communities, resulting in varying outcomes in each village.

scholarly journals Analisis Pemberdayaan Masyarakat Desa Dalam Kemandirian Dan Pembangunan Di Kecamatan Jambi Luar Kota

2020 ◽  
Vol 5 (2) ◽  
pp. 14
Author(s):  
Nopyandri Nopyandri ◽  
A Zarkasi ◽  
Dimas Rizal
Keyword(s):  
Rural Communities ◽  
Central Government ◽  
Development Program ◽  
Community Empowerment ◽  
Research Approach ◽  
Village Communities ◽  
The Government ◽  
Village Government ◽  
Consultative Body ◽  
The Village

The purpose of this study was to determine the role of the village government of Jambi luar kota in empowering rural communities in rural independence and development. As we know, The Village autonomy is genuine, round, and complete autonomy and is not a gift from the government. Instead, the government is obliged to respect the original autonomy held by the village. As a form of democracy, a village consultative body was formed in the village which functioned as a legislative and supervisory body for the implementation of village regulations, village income and expenditure budgets, and village head decisions. The village budget includes original village income, APBN allocation known as the Village Fund, part of the district/city revenue and tax, village fund allocation which is part of the balance funds received by the district/city, financial assistance from the provincial APBD and district / APBD cities, grants and non-binding donations from third parties. With so many funds for village development above, can the village government implement an independent village development and support the village development program launched by the central government or vice versa. This study was conducted using a qualitative research approach. This research was conducted in Jambi Luar Kota and in Muaro Jambi Regency. The results of this study found that the empowerment of Village Communities in Self-Reliance and Development in Jambi Luar Kota District even though it has been done, the results are not yet optimal. it is due to several factors: 1). Communication Factors, 2). Organizational structure. Keywords: Autonomy, Villages, Community Empowerment, Development

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