scholarly journals Implementasi Pengelolaan Badan Usaha Milik Desa (BUMDesa) Jatimakmur Dalam Peningkatan Pendapatan Asli Desa (PADes) Di Desa Jatirejoyoso

2021 ◽  
Vol 3 (2) ◽  
pp. 204-222
Author(s):  
Hasbullah Bin Abdullah
Keyword(s):  
Rural Communities ◽  
Secondary Data ◽  
Primary Data ◽  
Enterprise Management ◽  
Mutual Cooperation ◽  
Descriptive Research ◽  
Self Help ◽  
Business Entities ◽  
Village Government ◽  
The Village

The purpose of this study was to determine the implementation of Jatimakmur Village Owned Enterprise Management (BUMDes) in increasing Village Original Income (PADes) in Jatirejoyoso Village. The method used by researchers in this study is descriptive research with a qualitative approach. The data used in this study are primary data and secondary data. Primary data is data from interviews with respondents related to the implementation of Jatimakmur BUMDes management in increasing Jatirejoyoso Village Original Income. According to Article 1 Number (6) of Law Number 6 of 2014 concerning Villages, it is written that Village-Owned Enterprises, hereinafter referred to as BUMDes, are business entities whose entire or most of the capital is owned by separate villages to manage assets, services, and other businesses. for the welfare of rural communities. Then, amended through the Job Creation Act no. 11 of 2020 Article 117 and Article 185 explain that BUMDes is a legal entity established by villages and/or together with villages to manage businesses, assets, develop investment and productivity, provide services, and/or other businesses for the greatest welfare. public. Village Original Income (PADes) is all efforts made by the village government to support the implementation of Village Government in the context of implementing Village autonomy (Law Number 6 of 2014 concerning Villages Article 71). According to the explanation of Law Number 6 of 2014 Article 72 paragraph (1) letter a what is meant by "Original Village Income" is income that comes from village authority in managing village assets based on origin and local scale authority. , results of separated village wealth management, results of self-help, community participation and mutual cooperation, other legitimate village original income (Nurcholis, 2011: 82). Keywords: Management Implementation, Village Original Income, Village Owned Enterprises.

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 ASPEK HUKUM PRINSIP TATA KELOLA PERUSAHAAN YANG BAIK DAN PENERAPANNYA PADA BADAN USAHA MILIK DESA

SASI ◽  
2020 ◽  
Vol 26 (3) ◽  
pp. 310
Author(s):  
Maria Fransiska Owa Da Santo ◽  
Yustinus Pedo
Keyword(s):  
Rural Communities ◽  
Secondary Data ◽  
Primary Data ◽  
Legal Research ◽  
Regional Autonomy ◽  
Good Corporate Governance ◽  
Skilled Personnel ◽  
Village Government ◽  
The Village

Villages in the era of regional autonomy have the authority to determine the direction of development by optimizing the management of village funds through the establishment and development of Village-Owned Enterprises (BUMDES). This study aims at the concern of villages in NTT Province that have not made BUMDES as a vehicle for managing the Village Fund and as a comparison for researchers who took the research location in Kokbaun District, TTS Regency, NTT Province. This research is a descriptive legal research with the type of research is normative-empirical legal research. This type of research requires secondary data and primary data. The research data shows that the Village Government in Kokbaun District has understood the importance of establishing BUMDES as mandated by the Village Law, but there are obstacles in the implementation of its formation and development. The obstacles are the quality of Human Resources, namely the lack of understanding of villagers and the lack of skilled personnel in managing BUMDES in accordance with the articles of association and bylaws and understanding of village development. The principles of good corporate governance can help BUMDES management so that it becomes more focused and ultimately can increase village income which will also affect the development and economic development of rural communities.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGELOLAAN PAMSIMAS DI DESA BANGLAS BARAT KECAMATAN TEBING TINGGI KABUPATEN KEPULAUAN MERANTI

2018 ◽  
Vol 16 (2) ◽  
pp. 7
Author(s):  
Sukarman ' ◽  
Baskoro Wicaksono
Keyword(s):  
Qualitative Data ◽  
Secondary Data ◽  
Public Works ◽  
Primary Data ◽  
Research Approach ◽  
Descriptive Research ◽  
Village Government ◽  
Planning Office ◽  
The Village

This research is motivated target PAMSIMAS village election in the village of Banglas Baratyears 2014-2016 in accordance with the decree of the minister of public works decree No. 79 /Kpts / DC / 2013 on stipulation district / city target PAMSIMAS. Implementers programPAMSIMAS at the district level conducted by the planning office and the department of publichealth office of human settlements POKJA AMPL is incorporated in regency Kepulauan Meranti,while implementers at the village level is done by the village government, KKM, SATLAK,BPSPAMS and community facilitator team. The research directs the factors that influence themanagement of the PAMSIMAS program. Research to know the factors that influence themanagement of PAMSIMAS program.The type used in this research is descriptive research withqualitative research approach. Type of research data is primary data and secondary data. Datacollection techniques in this study is documentation and interviews. Technical analysis of the dataused is descriptive qualitative data analysis. The result of the research shows that there areseveral factors that influence the management of PAMSIMAS in terms of the content of the benefitfactor policy and the degree of change to be achieved which is still a constraint, while in terms ofpolicy environment the role of Village Government and Local Government is still minimal indoing support in terms of material as well development of PAMSIMAS facilities that have notbeen able to reach all PAMSIMAS beneficiaries.

scholarly journals MEMBANGUN DESA DENGAN KEARIFAN LOKAL DI DESA PALAAN KECAMATAN NGAJUM KABUPATEN MALANG

2021 ◽  
Vol 3 (2) ◽  
pp. 23
Author(s):  
Sri Handayani ◽  
Mashur Hasan Bisri
Keyword(s):  
Rural Communities ◽  
Development Process ◽  
Secondary Data ◽  
Primary Data ◽  
Infrastructure Development ◽  
Religious Activities ◽  
Mutual Cooperation ◽  
Development Policies ◽  
The Village

This study aims to discuss the use of local wisdom in village development. Local wisdom that has become a local culture and is routinely implemented all contains norms, arts, mutual cooperation and togetherness in rural communities such as; traditional ceremonies, cultural activities, religious activities, and community social activities. The principle of recommendation and subsidiarity gives the village recognition and authority to be empowered and independent. Law Number 6 of 2014 concerning Villages is a policy affirmative so that villages can carry out various forms of development in all. The implementation of development requires the harmonization of all aspects of society so that it can fulfill the stages of the development process, from planning, implementation and accountability. Evaluation of development policies can be carried out based on existing noble values. The research was conducted using qualitative methods. Data search interview techniques for primary data and accommodate existing data and documentation in the village for secondary data. The result of this research is the role of local wisdom in Palaan Village by running the village community development will have a very significant relationship. Local wisdom that is cultural in nature such as traditional ceremonies carried out in the framework of pre-implementation of activities for infrastructure development, the form of activities funded by APBDesa is art groups.Keywords: Local wisdom, village authority, village development.

scholarly journals PENERAPAN SISTEM KEUANGAN DESA (SISKEUDES) PADA ORGANISASI PEMERINTAHAN DESA (STUDI KASUS DI DESA SUWAAN KECAMATAN KALAWAT KABUPATEN MINAHASA UTARA)

2018 ◽  
Vol 14 (1) ◽  
Author(s):  
Jehan M. Malahika ◽  
Herman Karamoy ◽  
Rudy J. Pusung
Keyword(s):  
Financial System ◽  
Secondary Data ◽  
Positive Influence ◽  
Primary Data ◽  
Research Approach ◽  
Financing System ◽  
Government Organization ◽  
The Government ◽  
Village Government ◽  
The Village

This research aims to analyze the Implementation of Village Financial System (SISKEUDES)  towards the government organization in Suwaan Village Kalawat Subdistrict North Minahasa Regency. This research using qualitative research approach as using primary data, which were in the form of interview and secondary data. The informants are the village head, the village secretaries, and the head of village government affairs. The result showed that : (1) The implementation of Village Financial System in Suwaan Village has running well (2) The procedure of SISKEUDES utilization done by 4 stages which are : Planning, Implementing, Administrating, and Reporting (3) Village Financial System has been giving the positive influence towards the performance of each employee. Therefore, Village Financial System holds an important role upon village government that impact directly by the employee of village. This is as accordance with the purpose on the implementation of Village Financing System which is to assist the work of villagers’ employee.Keywords: Village Financial System, Village Government

scholarly journals Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa

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

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

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

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

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

scholarly journals 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 AKUNTANSI DAN PENGELOLAAN DANA DESA (STUDI KASUS DESA SUNGAI GELAM KECAMATAN SUNGAI GELAM KABUPATEN MUARO JAMBI

2018 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Arna Suryani
Keyword(s):  
Financial Management ◽  
Critical Role ◽  
Secondary Data ◽  
Primary Data ◽  
Mutual Cooperation ◽  
Record Keeping ◽  
Fund Allocation ◽  
Good Government ◽  
The Government ◽  
The Village

This research aims to provide insight to the village authorities about the problems that plagued the village related to accounting and financial management of the village Fund. Research conducted in the village of Sungai Gelam Sub River Gelam Muaro Jambi Regency. Types of data used in this research is the primary data and secondary data. The method of data collection is carried out triangulation (combined), namely in the form of observations (observation), interview (interview), the library (library reaserch), and documentation (documentation). This research is descriptive research using qualitative approach with an analysis of inductive or qualitative in nature. This research seeks mendiskripsikan a clear picture of the phenomena that occur in the application of accounting and financial management of the village. The results showed all transactions that originate from the village Fund Allocation has been recorded using a recording system of accountancy assisted by computer using the Microsoft Excel program. Mechanism of liquefaction of sources of income of the village, including the allocation of Funds that were in accordance with the rules of Regent Muaro Jambi Number Number 17 in 2015 about an Ordinance Division and assignment details the village Fund. The stages of preparation of the financial management of the allocation of the funds of the village starts from planning, deployment, and accountability and reporting have been referring to the Regulations the Regents Muaro Jambi 2015 15 years of Regulatory Guidelines for financial management of the village. To overcome the obstacles faced in the implementation of accounting and financial management of the allocation of funds in the village of Sungai Gelam village development activities against mainly sourced from the village Fund Allocation minimal Socializing, parties should the Government further promotes the village to the community about the latest programs and provide a grace period to understand about the new programs. The role of the community is necessary for the two sides to the good Government of the village as well as the society for mutual cooperation, provide motivation, and knowledge toward the critical role community as trustees so that it can create positive feedback. Coaching through guidance-guidance techniques specifically and routinely socialization can be done to improve the skills of Human Resources in understanding the accounting and record-keeping system for financial management of the allocation of Funds.

scholarly journals DAMPAK PROGRAM DANA DESA TERHADAP PENINGKATAN PEMBANGUNAN DAN EKONOMI DI KECAMATAN PINELENG KABUPATEN MINAHAS

2017 ◽  
Vol 13 (2A) ◽  
pp. 335
Author(s):  
Feiby Vencentia Tangkumahat ◽  
Vicky V. J. Panelewen ◽  
Arie D. P. Mirah
Keyword(s):  
Implementation Process ◽  
Secondary Data ◽  
Primary Data ◽  
Community Members ◽  
Village Community ◽  
North Sulawesi ◽  
The Future ◽  
Village Government ◽  
The Village

This study aims to analyze the village fund policy, especially on the implementation process of village funds project from planning, disbursement, utilization to accountability. The research was conducted on seven villages receiving the village fund in Pineleng Sub-district, Minahasa District, North Sulawesi Province. This research was conducted for 3 (three) months from January to March 2017. This research uses primary and secondary data. Primary data comes from observations and interviews. The samples in this study were members of the village community in Pineleng Sub-district of Minahasa District in seven villages namely Sea, Sea One, Warembungan, Pineleng Dua Indah, Kali, Kali Selatan and Winangun Atas. Each village takes 10 (ten) respondents for each village so the total number of community members who become sample is 70 (seventy) respondents. The results show that the village fund program in Pineleng Sub-district is running well, but for the future it is necessary to increase the capacity and skill of the village government apparatus in order to support the implementation of this program to improve the economy and better society welfare.

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