Teknik Audit PerAkun(an) Desa: Menuju Tata kelola Desa yang Transparan dan Akuntabel

2020 ◽  
Vol 1 (01) ◽  
pp. 35-52
Author(s):  
M. Ardiansyah Syam ◽  
Suratno Suratno ◽  
Syahril Djaddang
Keyword(s):  
Public Sector ◽  
Rural Communities ◽  
Asset Management ◽  
Good Governance ◽  
Vital Role ◽  
Great Opportunity ◽  
The Government ◽  
Village Government ◽  
Management Institutions ◽  
The Village

Abstrak        Pengauditan pada organisasi sektor publik menjadi isu penting guna mewujudkan good governance. Pemeriksaan tersebut merupakan investigasi independen terhadap beberapa kegiatan tertentu, dalam hal ini lebih difokuskan pada tata kelola keuangan desa dan akuntansi. Mekanisme audit merupakan mekanisme yang dapat menggerakkan makna akuntabilitas dalam pengelolaan sektor publik dalam hal ini lembaga pengelola kekayaan negara termasuk pemerintah desa dan pengelolaan dan pemerintahan keuangan desa. Dengan berlakunya Undang-Undang Nomor 6 Tahun 2014 tentang Desa, membawa konsekuensi bahwa desa diberi kesempatan yang besar untuk mengurus sendiri pemerintahan dan pelaksanaan pembangunan guna meningkatkan kesejahteraan dan kualitas hidup masyarakat pedesaan. Selain itu, pemerintah desa diharapkan lebih mandiri dalam mengelola pemerintahan dan berbagai sumber daya alam yang dimilikinya, termasuk dalam pengelolaan keuangan dan aset desa. Besar dan vitalnya peran yang diterima desa tentunya harus dibarengi dengan tanggung jawab dan akuntabilitas yang besar pula. Oleh karena itu, pemerintahan desa harus mampu menerapkan asas akuntabilitas dalam penyelenggaraannya, dimana semua kegiatan akhir pemerintahan desa harus dapat dipertanggungjawabkan kepada masyarakat desa sesuai dengan peraturan perundang-undangan yang berlaku. Kata Kunci: Audit Sektor Publik, Akuntansi & Tata Kelola Desa, Transparansi dan Akuntabilitas.   Abstract       Auditing for public sector organizations has become an important issue in order to realize good governance. The audit is an independent investigation of several specific activities, in this case it is more focused on village financial governance and accounting. Audit mechanism is a mechanism that can move the meaning of accountability in the management of the public sector in this case the state asset management institutions including the village government and village finance management and governance. The enactment of Law No. 6 of 2014 concerning Villages, has the consequence that villages are given a great opportunity to take care of their own governance and implementation of development to improve the welfare and quality of life of rural communities. In addition, the village government is expected to be more independent in managing the government and various natural resources they have, including the management of village finances and assets. The large and vital role that accepted by the village, of course,must accompanied by great responsibility and accountabilityas well. Therefore, the village government must be able to apply the principle of accountability in its governance, where all the end activities of village governance must be accountable to the village community in accordance with applicable laws and regulations. Keywords:     public sector auditing, village accounting & governance, transparency and accountability.  

scholarly journals PERAN BPD DALAM MENDUKUNG PEMERINTAH DESA UNTUK MEWUJUDKAN GOOD GOVERNANCE DI DESA SUMBERKEPUH KEC.TANJUNGANOM KABUPATEN NGANJUK

2017 ◽  
Vol 2 (2) ◽  
pp. 57-73
Author(s):  
Yenik Pujowati
Keyword(s):  
Local Community ◽  
Good Governance ◽  
New Order ◽  
Seven Principles ◽  
State Apparatus ◽  
The Government ◽  
Democratic Parties ◽  
Village Government ◽  
Principle Of Proportionality ◽  
The Village

ABSTRAKSetelah peralihan rezim dari orde baru ke reformasi Negara melahirkan Undang-Undang No. 28 tahun 1999. Dalam peraturan tersebut, menjadi tujuh azas dan menjadipedoman bagi seluruh perangkat Negara untuk melaksanakan tugas. Ketujuh azastersebut meliputi azas kepastian hukum, azas tertib penyelenggaran, azas kepentinganumum, azas keterbukaan, azas proporsionality, azas prfesionalitas dan azasakuntabilitas.Otonomi daerah juga terbagi atas Pemerintahan Tingkat Provinsi,Pemerintahan Tingkat Kabupaten/Kota, dan Pemerintahan Tingkat Desa.Pemerintahan Desa dikatakan pemerintahan yang otonom karena dalam UU No. 6Tahun 2014, desa adalah kesatuan masyarakat hukum yang memiliki kewenangan untukmengurus dan mengatur kepentingan masyarakat setempat berdasarkan adat istiadatdan asal usul yang diakui oleh Negara. Dengan demikian pemerintah desa tidakbergantung sepenuhnya pada pemerintahan diatasnya dalam urusan pelaksanaanPemerintahan Desa. Desa juga memiliki kewenangan untuk menyelenggarakan pestademokrasi dan adanya pemilihan Kepala Desa dan lembaga BPD adalah wujud daridemokrasi tersebut.Kata Kunci : Good Governance, Badan pemusyawaratan Desa (BPD)AbstractAfter the transition of the regime from the new order to the reform of the State gave riseto Law no. 28 of 1999. In the regulation, it becomes the seven principles and serves asthe guidance for all State apparatus to carry out the task. The seven principles cover theprinciples of legal certainty, the principles of orderliness, the principles of publicinterest, the principles of transparency, the principle of proportionality, the principle ofprofessionalism and the principle of accountability. Regional autonomy is also dividedinto Provincial, Regency / Municipal Governance and Village Government. VillageGovernment is said to be an autonomous government because in Law no. 6 Year 2014,the village is a legal community unit which has the authority to administer and regulatethe interests of the local community based on customs and origins recognized by theState. Thus the village government does not depend entirely on the government above itin the affairs of the implementation of Village Government. Villages also have theauthority to organize democratic parties and the election of village heads and BPDinstitutions is a manifestation of the democracy.Keywords: Good Governance, Village Development Board (BPD)

scholarly journals Menilai Dampak BUMDES Bersama Danar terhadap Masyarakat di Kecamatan Leles Kabupaten Garut

2020 ◽  
Vol 8 (2) ◽  
Author(s):  
Tarlani Tarlani
Keyword(s):  
Rural Communities ◽  
Social Economy ◽  
Positive Contribution ◽  
Economic Activities ◽  
Purposive Sampling ◽  
The People ◽  
Village Communities ◽  
The Government ◽  
Village Government ◽  
The Village

Abstract. After Village Law was published in 2014,  formation of BUMDes enforcement in each village became one of the strategic solutions for welfare of the village community. The issue of poverty and underdevelopment of villages is a priority that needs to be addressed by the government. However, not all problems can be solved in one village, but they need village collaboration to make institutions so that their role is more massive, effective, and efficient in encouraging the growth of the village economy. BUMDES Danar Garut is a form of cooperation between villages so that the resolution of a problem can be done at the village government level. since 2014,  BUMDes has been established many business activities. This paper aims to assess the level of contribution of the Danar BUMDes to the economic activities of rural communities. This research was conducted by means of semi-structured in-depth interviews with key stakeholders from both the village government, the director of the Joint BUMDes and the community as beneficiaries of the BUMDes by selecting purposive sampling. The results of the analysis show that BUMDes Danar has made a positive contribution to the village government, socio-economic village communities and the ability and expertise of the people in Leles District both the direct impact of reducing unemployment, increasing the welfare of the village apparatus and indirectly for the Villages or the scope of Leles District.Keywords: Joint-BUMDes, Social-economy, Village SocietyAbstrak. Setelah terbitnya Undang-Undang Desa tahun 2014,dorongan terbentuknya BUMDes di setiap desa menjadi salah satu solusi strategis dalam menyejahterakan masyarakat desa. Isu kemiskinan dan ketertinggalan desa menjadi prioritas yang perlu ditangani oleh pemerintah. Namun tidak semua masalah  dapat diselesaikan dalam satu desa, melainkan perlu adanya kolaborasi antar lembaga desa sehingga perannya lebih masif , efektif dan efisien dalam mendorong bertumbuhnya ekonomi desa. BUMDES Danar Garut merupakan perwujudan kerjasama antar desa agar penyelesaiaan suatu masalah bisa dilakukan pada tingkat pemerintahan desa. sejak 2014 BUMDes ini berdiri sudah banyak kegiatan usaha yang dilakukan. Paper ini bertujuan menilai tingkat kontribusi BUMDes Danar terhadap kegiatan ekonomi masyarakat desa. Penelitian ini dilakukan dengan cara wawancara mendalam semi terstruktur kepada para stakeholder kunci   baik dari kalangan pemerintah desa, direktur BUMDes Bersama maupun dari masyarakat sebagai penerima manfaat  dari adanya BUMDes dengan pemilihan purposive sampling. Dari hasil analisis menunjukkan bahwa  BUMDes Danar telah memberikan kontribusi positif  bagi pemerintah desa,  sosial-ekonomi masyarakat desa dan kemampuan serta keahlian masyarakat yang ada di Kecamatan Leles baik dampak secara langsung yaitu berkurangnya pengangguran, meningkatkan kesejahteraan aparatur desa maupun secara tidak langsung bagi Desa-Desa ataupun lingkup Kecamatan Leles.Kata Kunci: BUMDes Bersama, Sosial-ekonomi, Masyarakat Desa

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.

KINERJA PERANGKAT DESA DITINJAU DARI KEPEMIMPINAN, MOTIVASI, KECERDASAN EMOSIONAL DAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR PADA PERANGKAT DESA SE KECAMATAN NGUNTORONADI KABUPATEN WONOGIRI

2020 ◽  
Vol 4 (02) ◽  
Author(s):  
Muhammad Zaenal Muttaqin
Keyword(s):  
Emotional Intelligence ◽  
Organizational Citizenship ◽  
Significant Influence ◽  
Organizational Citizenship Behavior ◽  
Vital Role ◽  
Citizenship Behavior ◽  
Leadership Motivation ◽  
The Government ◽  
Village Government ◽  
The Village

The village government is one of the organizations in the government structure in Indonesia that has a vital role for the implementation of Government programs. So that the success of the Village Head in carrying out his organization is determined by the performance of village officials in carrying out their duties and functions. In order to improve performance in the organization, many factors influence including leadership, motivation, emotional intelligence and organizational citizenship behavior. This research took place in the village office in all Nguntoronadi District, Wonogiri Regency. Based on the calculation of the Slovin formula, the number of samples used was 88 samples. The data analysis used the t test, F test and R test. The results showed (1) there was a significant influence of leadership on the performance of village officials in Nguntoronadi District, Wonogiri Regency. (2) There is a significant influence of motivation on the performance of village officials in Nguntoronadi District, Wonogiri Regency. (3) There is a significant effect of emotional intelligence on the performance of village officials in Nguntoronadi District, Wonogiri Regency. (4) There is a significant effect of organizational citizenship behavior on the performance of Village Officials in Nguntoronadi District, Wonogiri Regency. (5) There is a significant and simultaneous influence between leadership, motivation, emotional intelligence and organizational citizenship behavior on the performance of village officials in Nguntoronadi District, Wonogiri Regency. Key Word: leadership, motivation, emotional intelligence, organizational citizenship behavior

scholarly journals The Implementation of Village Fund Allocation (ADD) in Banyuwangi: Case Study in Pesanggaran District

2020 ◽  
Vol 2 (1) ◽  
pp. 20
Author(s):  
Nur Soetjiati
Keyword(s):  
Research Method ◽  
Field Research ◽  
Vital Role ◽  
Government Accountability ◽  
Fund Allocation ◽  
Funds Allocation ◽  
The Government ◽  
Village Government ◽  
Accountability Management ◽  
The Village

The village funds allocation given by the government of Banyuwangi Regency to the villages in the Pesanggaran sub-district is an effort to motivate the village in financing the activities of the Village Government.The purpose of this study is to describe, explain and analyze the accountability system in the management of Village Fund Allocation in the District Pesanggaran Banyuwangi. This research uses field research method which gives description about Accountability of Village Fund Allocation Funding in Pesanggaran District of Banyuwangi Regency. Data collection techniques using observation, interview and documentation techniques, by selecting informants who play a vital role and are involved technically and functionally in Accountability Management of Village Fund Allocation. The data that has been obtained then analyzed using qualitative research method. The results of this study are: (1). Village Fund Allocation Planning in Pesanggaran Sub-District, first discussed in the village development plan, involves the community in decision-making and to determine the development to be implemented in the village located in Pesanggaran sub-district. (2). Implementation of the Village Fund Allocation, implemented transparently, local villagers were given access to know the use of the village funding allocation fund. For example, from the activities carried out in installing information boards of ongoing projects / activities such as writing what activities are ongoing, how much funding is used, how long the implementation of the duties, and who the executor. (3). Accountability in the implementation of the allocation of village funds should be done as a form of village government accountability in managing funds obtained from the government. Keywords : Accountability, Village Fund Allocation

scholarly journals SYNERGITY BETWEEN THE VILLAGE GOVERNMENT AND PADJADJARAN UNIVERSITY IN ENCOURAGING THE DEVELOPMENT OF COMMUNITY ENTREPRENEURS IN JATIMUKTI VILLAGE

2020 ◽  
Vol 6 (1) ◽  
pp. 51-57
Author(s):  
Yusa Djuyandi ◽  
Aditya Pradana ◽  
Fahmy Luqman
Keyword(s):  
Rural Communities ◽  
Research Process ◽  
Verification And Validation ◽  
Validation Process ◽  
Village Community ◽  
Cultural Compatibility ◽  
The Government ◽  
Village Government ◽  
The Village

Objective: This study is aimed to examine the development of entrepreneurship to improve welfare in Jatimukti village, Sumedang Regency, is one form of activity in the economic field by empowering rural communities. Efforts to encourage the development of entrepreneurship in the village can be done by synergizing the existence and role of the stakeholders, including the village government with universities. Methodology: In the research process, the method used is qualitative, where data research is obtained from interviews and observations. The collected data is then classified based on its type, after that the verification and validation process is carried out through triangulation techniques. Main Findings: The results of this study indicate that the synergy between institutions in encouraging the development of entrepreneurship in Jatimukti village community, especially between the village government and universities, is important. Implications: In its implementation, the Padjadjaran University with the Government of Jatimukti Village has conducted a synergy with a series of activities and coordination to advance community entrepreneurship. Novelty/Originality of the Study: To achieve good results from the synergy process, effective communication, fast feedback, trust and creativity are needed. The value of such relationships, such as loyalty to partners, maintaining interdependence, adaptation to partners (cultural compatibility), integrity and intensity of relationships, and institutionalization (means acting on behalf of institutions and in the interests of shared institutions).

scholarly journals Pengabdian Kepada Masyarakat Untuk Meningkatkan Partisipasi Masyarakat dan Good governance Tingkat Desa Di Desa Aras Kabu Deli Serdang

2021 ◽  
Vol 3 (1) ◽  
pp. 32-42
Author(s):  
Adam Adam ◽  
Nina Siti Salmaniah Siregar ◽  
Armansyah Matondang ◽  
Nina Angelia ◽  
Yurial Arief Lubis
Keyword(s):  
Community Participation ◽  
Community Service ◽  
Central Government ◽  
Good Governance ◽  
Local Level ◽  
Village Community ◽  
Good Government ◽  
The Government ◽  
Village Government ◽  
The Village

Community service activities are one of the activities that aim to assist the government in improving Good Government. Community participation is still very low in implementing the principles of good government. Yet society is a very important part of these principles. Because the role of the community is still very low, community service is held in the form of counseling and socialization about the importance of community participation in improving good government. To realize a civil society, good governance is needed, both at the center and at the local level so that they can work well together so that the goals desired by the community are carried out, and this is not the task of the central government alone but the government under it starting from the village government and local government. that is what we know as the implications of village autonomy. The village community is expected to become a useful community, especially in the process of administering government (at the village level in particular). Because the participation of the village community is a real embodiment of Good governance. This kind of society will be solid and actively participate in determining various government policies. In addition, this kind of society will also carry out an effective supervisory function in the implementation of government administration. If the community is not yet effective in front of the government and there are still many social problems in it such as conflict and group anarchism, it is very unlikely that Good governance can be implemented.

scholarly journals Preparation of Village Budgets as the Implementation of Good Governance of Village Government

2021 ◽  
Vol 04 (03) ◽  
Author(s):  
I Wayan Sugiartana ◽  
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Descriptive Study ◽  
Analysis Techniques ◽  
The Republic ◽  
The Government ◽  
Village Government ◽  
The Village

The purpose of this study is to determine the implementation of Law of the Republic of Indonesia number 14 of 2008 in the preparation of village budgets to achieve good governance in the Village Government X in terms of the dimensions of village budget design, village budget study, ratification and enactment of village budgets, stipulation of budget implementation regulations village. This research is a descriptive study, with a population of 5,575 people, and a sample of 373 people was determined using the stratified random sampling method. The questionnaire was used for data collection and then analysed using descriptive analysis techniques. The research shows that the Village Government X in terms of the village budget drafting is in the agreed category. Judging from the discussion of the village budget, it is in the agreed category. Judging from the approval and promulgation of the village budget, it is in the agreed category. Judging from the implementation regulations of the village budget, it is in the very agree category. So it can be concluded that the Government of Village X Regency Y is able to implement Law Number 14 Year 2008 in preparing the village budget properly.

scholarly journals PENGELOLAAN ASET DESA DI DAERAH RELOKASI BENCANA (Studi Antropologi Pembangunan tentang Pengelolaan Aset Desa-Desa Terdampak Erupsi Gunung Sinabung di Tanah Karo)

2019 ◽  
Vol 3 (1) ◽  
pp. 74
Author(s):  
Rina Yusdarifa
Keyword(s):  
Human Resources ◽  
Asset Management ◽  
Agricultural Land ◽  
Qualitative Approach ◽  
Clean Water ◽  
Differences Of Opinion ◽  
Written Form ◽  
The Government ◽  
Village Government ◽  
The Village

This study examines about "Management of Village Assets in Disaster Relocation Areas (Development Anthropology Study of Asset Management in Villages Affected by Volcano Eruption in Siosar, Tanah Karo District)". This research uses a descriptive qualitative approach. In dissecting this research, the researcher uses the ethnographic method by presenting a report of the research results in written form. The results showed that the management of village assets in the Siosar relocation area was divided into two categories. Firstly, village assets are managed by each village's government and involving the community such as houses, jambur, BUMDes, agricultural land and others. Secondly, the village managed assets are shared by the three villages in the area of relocation Siosar like, worship places, clean water sources, schools, etc. The results also showed that the obstacles faced by the community of each village in the Siosar relocation area tend to be almost the same as, the source of human resources is not adequate and tend to reject new things, their differences of opinion between the village government in managing village assets, the limitation of area after being relocated, and the lack of assistance from the government. The results also showed that the community of each village in Siosar had a role in managing village assets according to their duties or tasks assigned to them.

scholarly journals Peran BUMDes Dalam Pengelolaan Sektor Pariwisata (Studi di Desa Pakse Bali, Kabupaten Klungkung)

2018 ◽  
Vol 7 (4) ◽  
pp. 565
Author(s):  
Kadek Sumiasih
Keyword(s):  
Rural Communities ◽  
Role Model ◽  
Profit Sharing ◽  
Marketing Strategies ◽  
Effective Management ◽  
Great Opportunity ◽  
The People ◽  
Tourism Sector ◽  
The Government ◽  
The Village

Tourism in Bali has a great opportunity to develop because there are a lot of villages in Bali which have potential tourism and require effective management for the welfare of rural communities, one of which is through BUMDes. The government through The Act of Villages has made a policy so that villages can establish BUMDes. But in Bali, there are still villages that don’t have BUMDes especially in the village that have potential tourism. The study aims to determine the existence of BUMDes after the enactment of The Act of Villages, also in Bali and to find out the form of tourism sector management which can be facilitated by BUMDes. The research method used is empirical legal and used document study and interview. The result shows that the existence of BUMDes after the enactment of The Act of Villages has undergone development, but there are still villages in Bali haven’t formed BUMDes yet. Early of 2018, from 636 villages only 455 have BUMDes and only 13 BUMDes carry out the potential tourism. It was caused by lack of the people knowledge and the involvement from the government as well. BUMDes Pakse Bali is able to manage the tourism sector and can provide prosperity to their people with carried out by taking care the type of tourism sector, financial capital, manager, management, marketing strategies, responsibilities and profit sharing ineffective and structured management, therefore it can be a role model to the other villages which haven’t carried out their potential tourism. Pariwisata di Bali memiliki peluang besar untuk dikembangkan sebab sangat banyak desa di Bali yang memiliki potensi wisata dan membutuhkan pengelolaan yang efektif guna kesejahteraan masyarakat desa, salah satunya melalui BUMDes. Pemerintah melalui Undang-Undang Nomor 6 Tahun 2014 tentang Desa (Undang-Undang Desa) telah membuat kebijakan agar desa dapat mendirikan BUMDes, namun di Bali masih terdapat desa yang belum memiliki BUMDes terlebih pada desa yang memiliki potensi wisata. Penelitian ini bertujuan menganalisis eksistensi BUMDes pasca diundangkannya Undang-Undang Desa dan eksistensi BUMDes di Bali pada khususnya serta menganalisis bentuk pengelolaan sektor pariwisata yang dapat difasilitasi oleh BUMDes. Metode penelitian yang digunakan adalah metode penelitian hukum empiris. Teknik pengumpulan data menggunakan teknik studi dokumen dan teknik wawancara. Hasil penelitian menunjukkan bahwa Eksistensi BUMDes Pasca berlakunya Undang-Undang Desa telah mengalami perkembangan, namun masih terdapat desa di Bali, termasuk desa yang memiliki potensi wisata belum membentuk BUMDes. Hingga awal tahun 2018, dari 636 desa, baru 455 desa yang memiliki BUMDes dan hanya 13 BUMDes yang mengelola potensi wisata. Hal tersebut disebabkan kurangnya pengetahuan dan kemampuan masyarakat mengelola usaha serta belum maksimalnya pendampingan dari pihak pemerintah. BUMDes Pakse Bali mampu mengelola sektor pariwisata desanya dan dapat memberikan kesejahteraan kepada masyarakatnya. Pengelolaan sektor pariwisata melalui BUMDes Pakse Bali dilakukan dengan memperhatikan jenis sektor wisata, modal, pengelola, pola pengelolaan, strategi pemasaran, pertanggungjawaban dan pembagian hasil secara efektif dan terstruktur sehingga dapat menjadi contoh untuk desa lain yang belum mampu mengelola potensi wisatanya.

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