Pengelolaan Keuangan Desa: Perencanaan sampai dengan Pertanggungjawaban pada Desa di Kecamatan Cilongok Banyumas

ABSTRACT This study aims to analyze the vilages financial management system based on the aspects of planning, implementation, administration, reporting to village financial accountability according to applicable regulations to determine the supporting and obstacles factor in the village financial management.This study taken place at 5 village that is Batuanten, Cipete, Karanglo, Karangtengah, and Pernasidi villege in sub-distric Cilongok, distric Banyumas, West Java Province. This study can be categorized as descriptive qualitative research using case study method. Deep interview and direct observation on village financial management activities are used on this study. The reruslt are showed that generaly village financial management on Cilongok sub-district is good enough, but there is still room on improvement in administration, reporting, and accountability phase. The support from Cilongkok sub-district team, Banyumas district government assist and the performance of village financial management are the supporting factor in good village financial management at Cilongok sub-district. While the limitations of human resource, inadequate of information system, and the incomplete of village financial management regulations are the obstacle factor. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis mekanisme pengelolaan keuangan desa dari aspek perencanaan, pelaksanaan, penatausahaan, pelaporan sampai dengan pertanggungjawaban keuangan desa sesuai regulasi yang berlaku, sehingga dapat diketahui faktor pendukung dan hambatan dalam pengelolaan keuangan desa. Penelitian ini dilakukan pada 5 (lima) desa di Kecamatan Cilongok, Kabupaten Banyumas, Provinsi Jawa Tengah yaitu Desa Batuanten, Desa Cipete, Desa Karanglo, Desa Karangtengah, dan Desa Pernasidi. Penelitian ini dilaksanakan dengan pendekatan kualitatif dengan metode studi kasus. Sumber data yang digunakan adalah data primer, yang dilakukan dengan wawancara secara mendalam dan observasi langsung pada kegiatan pengelolaan keuangan desa. Hasil penelitian menunjukkan bahwa secara umum pengelolaan keuangan desa pada Kecamatan Cilongok sudah cukup baik, meskipun masih terdapat kekurangan terutama pada tahap penatausahaan, pelaporan, dan pertanggungjawaban. Faktor pendukung terciptanya pengelolaan keuangan desa yang baik pada Kecamatan Cilongok antara lain: dukungan tim dari Kecamatan Cilongok, dukungan dari Pemerintah Kabupaten Banyumas, dan kinerja pengelola keuangan desa. Sedangkan faktor yang menghambat pengelolaan keuangan desa pada Kecamatan Cilongok antara lain: keterbatasan sumber daya manusia, sistem informasi yang belum memadai, dan regulasi terkait pengelolaan keuangan desa yang belum lengkap. JEL Classification: M41, G18

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Pengelolaan Keuangan Desa: Perencanaan sampai dengan Pertanggungjawaban pada Desa di Kecamatan Cilongok Banyumas

Jurnal Riset Akuntansi & Perpajakan (JRAP) ◽

10.35838/jrap.v6i01.392 ◽

2019 ◽

Vol 6 (01) ◽

Author(s):

Suwarno Suwarno

Keyword(s):

Qualitative Research ◽

Information System ◽

Human Resource ◽

Direct Observation ◽

Financial Management ◽

Case Study Method ◽

District Government ◽

Financial Management System ◽

The Village

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Analysis of System Design of SIPKD (Regional Financial Management System) and SIM PAD (Locally-Generated Revenues Management Information System) Integration in Order to Fulfill the Need for Preparing an Accrual-Based Financial Statements - Case Study in The Provincial Government of Jakarta

Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study ◽

10.5220/0007021808300837 ◽

2018 ◽

Author(s):

Masithoh Titania ◽

Machmudin Eka Prasetya

Keyword(s):

Information System ◽

Management Information System ◽

Financial Management ◽

System Integration ◽

Financial Statements ◽

Provincial Government ◽

Management Information ◽

Information System Integration ◽

Financial Management System

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Realitas Implementasi Pengelolaan Keuangan Desa pada APBDes di Desa Dauh Peken

Jurnal Ilmiah Akuntansi dan Bisnis ◽

10.24843/jiab.2019.v14.i02.p08 ◽

2019 ◽

pp. 230

Author(s):

I Wayan Purwa Astawa ◽

I Gusti Ayu Nyoman Budiasih

Keyword(s):

Financial Management ◽

Research Data ◽

Qualitative Approach ◽

Case Study Method ◽

The Village ◽

Depth Interviews ◽

Common Understanding

One of the problems that appear in village financial management is the issue of its implementation in the Village Revenue and Expenditure Budget. The implementation is not in accordance with the provisions of Permendagri 113 of 2014 concerning village financial management due to the lack of common understanding, views, and commitments from village financial organizers. The purpose of this study was to determine the reality of the implementation of financial management of the village of Dauh Peken in Tabanan District, Tabanan Regency based on Permendagri 113 of 2014 on village financial management. The research is descriptive with a qualitative approach, research data obtained through in-depth interviews, observation, and documentation studies. This study was analyzed using the Case Study method. The results of the study indicate that the Dauh Peken Village has not fully complied with the provisions of the regulation in financial management during the implementation of the Village Revenue and Expenditure Budget. This requires synergy between the district and sub-district governments in terms of assistance and supervision of village finance providers. Keywords: Village finance, regulations, village finance providers.

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Accountability in village financial management in Kludan Village

International Journal of Research in Business and Social Science (2147-4478) ◽

10.20525/ijrbs.v10i3.1093 ◽

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.

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STRATEGI IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA: STUDI KASUS PEMERINTAH DAERAH KABUPATEN NGANJUK

EKUITAS (Jurnal Ekonomi dan Keuangan) ◽

10.24034/j25485024.y2018.v2.i4.4019 ◽

2019 ◽

Vol 2 (4) ◽

pp. 468-489

Author(s):

Zaenal Fanani

Keyword(s):

System Application ◽

Financial Management ◽

Research Method ◽

Financial System ◽

District Government ◽

The Village

This study aims to explore the strategy of implementing the village financial system application: a case study of the district government of Nganjuk. The formulation of the problem of this study is how is the implementation and assistance of Nganjuk District village financial management? how did the workshop affect the village financial management of Nganjuk Regency? how is the problem of village financial management in Nganjuk Regency (positive and negative aspects)? The research method was carried out a case study at the Nganjuk Regency Community and Village Empowerment Office (PMD). Data obtained from interviews with informants related to village financial management and observation. The results of the study show that the strategy for implementing the village financial system in Nganjuk district government by using this workshop was very effective and efficient. Problems in the village financial management of Nganjuk Regency are divided into 2 things, positive and negative aspects. Positive aspects include the synergy between the sub-district head, the PMD service, the legal bureau and the inspectorate, the ability of village operators to operate the system (SILOKDES), the completeness of village financial management regulations. Negative aspects include non-compliance with the cycle and delays in disbursing funds, capacity and personnel, non-labor-based development and not fully describing the needs of the village, and the transparency of the plans for the use and accountability of the Village Budget

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PERANCANGAN SISTEM INFORMASI AKUNTANSI ASET TETAP DESA BERBASIS WEB (PILOT PROJECT PADA KECAMATAN KOTA SIGLI)

Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi ◽

10.24815/jimeka.v5i1.15485 ◽

2020 ◽

Vol 5 (1) ◽

pp. 159-164

Author(s):

Mukrim Mukrim ◽

Evayani Evayani

Keyword(s):

Information System ◽

Financial Reporting ◽

Pilot Project ◽

Financial Statements ◽

Case Study Method ◽

Application System ◽

Web Based ◽

Fixed Assets ◽

The Village

Fixed assets are one important element in financial statements. Handling of fixed assets that are not appropriate or not in accordance with PSAP 07 will have an effect on financial reporting. Improper handling of fixed assets due to still practicing a manual system, which allows for various problems in financial reporting. This study aims to design an information system for recording fixed assets to assist village officials in recording assets and for reporting fixed assets. The system designed in this research is Web-based, using PHP as a programming language. This study uses a case study method, data collection techniques in research conducted interviews, observations, and literature studies conducted directly with the village apparatus. This research resulted in an application system that facilitates future village apparatuses

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Implementation of Regulation of The Minister of Kominfo Number 20 2016 in Disdukcapil Sleman, Temanggung, and Gianyar District

JURNAL PENELITIAN KOMUNIKASI DAN OPINI PUBLIK ◽

10.33299/jpkop.24.1.2704 ◽

2020 ◽

Vol 24 (1) ◽

Author(s):

Nfn Darmanto ◽

Nur Zaini

Keyword(s):

Personal Data ◽

Electronic Systems ◽

Case Study Method ◽

Literature Study ◽

Civil Registration ◽

Edwards Model ◽

District Government ◽

The Government ◽

Study Techniques

AbstrakPenelitian ini dilatarbelakangi oleh menguatnya wacana mengenai pentingnya perlindungan data pribadi dan terbitnya Peraturan Menteri Komunikasi dan Informatika Nomor 20 Tahun 2016 tentang Perlindungan Data Pribadi dalam Sistem Elektronik. Adapun tujuan penelitian adalah untuk mengetahui kinerja implementasi Peraturan Menteri tersebut di lingkungan Pemerintah Kabupaten. Penelitian dilakukan di Dinas Kependudukan dan Pencatatan Sipil pada Pemerintah Kabupaten Gianyar, Temanggung, dan Sleman dengan menggunakan metode studi kasus, sedangkan pengumpulan data menggunakan teknik studi pustaka, wawancara, dan observasi. Pembahasan dilakukan dengan menggunakan konsep implementasi model Edwards yang melihat implementasi berdasarkan variabel komunikasi, sumber-sumber, kecenderungan-kecenderungan, dan struktur birokrasi. Hasil penelitian menunjukkan bahwa penyelenggaraan administrasi kependudukan yang di dalamnya termasuk perlindungan data pribadi oleh Dinas Kependudukan dan Pencatatan Sipil merujuk pada Peraturan Menteri Dalam Negeri Nomor 61 Tahun 2015, sedangkan Peraturan Menteri Komunikasi dan Informatika Nomor 20 tahun 2016 sama sekali belum mereka ketahui. AbstractThis research is motivated by the strengthening of discourse regarding the importance of protecting personal data and the issuance of Minister of Communication and Information Regulation No. 20 of 2016 concerning Protection of Personal Data in Electronic Systems. The research objective is to determine the performance of the implementation of the Ministerial Regulation within the District Government. The study was conducted at the Department of Population and Civil Registration at the Government of the Regency of Gianyar, Temanggung, and Sleman by using a case study method, while data collection using literature study techniques, interviews, and observations. The discussion was carried out using the concept of implementation of Edwards model that looked at implementation based on communication variables, sources, trends, and bureaucratic structure. The results showed that the administration of population administration which included the protection of personal data by the Population and Civil Registry Office referred to the Minister of Home Affairs Regulation No. 61 of 2015, while the Minister of Communication and Information Regulation No. 20 of 2016 was completely unknown to them.

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An Assessment on the Uptake Level of a Fully Integrated Human Resource Information System (HRIS): A Case Study of Midlands State University

Public Administration Research ◽

10.5539/par.v1n1p121 ◽

2012 ◽

Vol 1 (1) ◽

Author(s):

Mildred Mahapa ◽

Vonai Chirasha

Keyword(s):

Information System ◽

Human Resource ◽

State University ◽

Fully Integrated ◽

Human Resource Information System ◽

Resource Information

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EVALUASI DAN DESAIN SISTEM INFORMASI AKUNTANSI PEMUNGUTAN DAN PENYETORAN PPN DALAM UPAYA MENINGKATKAN EFISIENSI KINERJA SUBDINAS PERPAJAKAN PADA PT. PELABUHAN INDONESIA III (PERSERO) CABANG TANJUNG PERAK

Jurnal Riset Akuntansi Dan Bisnis Airlangga ◽

10.31093/jraba.v1i1.7 ◽

2017 ◽

Vol 1 (1) ◽

Author(s):

Anindya Retno Wardhani ◽

A.A Gde Satia Utama

Keyword(s):

Information System ◽

Accounting Information ◽

Data Entry ◽

Qualitative Approach ◽

Real Problem ◽

Research Subject ◽

Case Study Method ◽

Accounting Information System ◽

The Government

Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak is one of the institution body that appointed by the Government to carry out the collection and remittance of WAPU VAT according to PMK No. 85 / PMK.03 / 2012 (amended by PMK No. 136 / PMK.03 / 2012). WAPU VAT collection and deposit system are inefficient because it requires a lot of time and effort when it comes to input the data entry of tax invoice, printing Tax Deposit and sent it to Bank Perception. Three steps activities need to be done more than once. Therefore, Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak need the collection and remittance of the WAPU VAT system that sufficient to improve the efficiency of tax suboffices performance.This research aims to design the accounting information system for collecting and depositing process WAPU VAT. WAPU VAT Deposit using e-tax payment application are expected to overcome the problems that will arise in the WAPU VAT system deposit.Exploratory qualitative approach with case study method chosen in order to dig up the real problem occurs and find a solution. This research are expected to contribute significantly towards Branch of PT Pelabuhan Indonesia III (Persero) in Tanjung Perak as a research subject. In addition, the implementation of draft e-tax application payment system are expected to improve efficiency process of collection and remittance of WAPU VAT. Keyword : System Design, Wapu VAT, Efficiency, e-tax payment

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Pick-Up Savings System to Improve the Financial Management Capabilities of Village Communities: Analysis of The Role of Village-Owned Enterprises

International Journal of Environmental, Sustainability, and Social Science ◽

10.38142/ijesss.v2i3.112 ◽

2022 ◽

Vol 2 (3) ◽

pp. 225-230

Author(s):

Eka SISKAWATI ◽

Meri YULIA ◽

Zahara ZAHARA

Keyword(s):

Financial Management ◽

Village Community ◽

Village Communities ◽

Business Entities ◽

Management Capabilities ◽

The Village ◽

Economic Institution

The business entity owned by the Village, as an economic institution at the village level, established to improve the economic welfare of the village community. One of the efforts made is to increase awareness behavior in saving. The behavior of villagers in saving is often still short-term oriented, so most villagers have not been able to manage finances to anticipate their financial problems in the future. Therefore, research on the role of BUMDes as a village-scale economic institution in improving the financial management capabilities of the village community is very important to do. The purpose of this research is to find out how the role of business entities have in improving the financial management capabilities of the community through savings products with a savings pick-up system. This research uses a qualitative approach with case study methods in Village Owned Enterprises (BUMDes) Pakandangan Emas. Data collection techniques are conducted through interviews and observations in the field. This research found that Unit sharia savings business in BUMDes Pakandangan Emas can shape people's behavior in long-term financial management. This behavior is formed mainly through a savings system that is directly picked up to the community.

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