scholarly journals INOVASI PENINGKATAN KAPASITAS BENDAHARA DESA DALAM PENGELOLAAN KEUANGAN DESA

2020 ◽  
Vol 4 (2A) ◽  
pp. 63-76
Author(s):  
Muhammad Saleh
Keyword(s):  
Qualitative Research ◽  
Financial Management ◽  
Research Method ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Fund Management ◽  
Target Time ◽  
Planning Implementation ◽  
Village Government ◽  
The Village

This study aims to determine the compliance of existing administrationcarried out by the Village Government with the Minister of Home Affairs Regulation Number 1132014 concerning Village Financial Management and Legislationapplicable. The research method used is qualitative researchdescriptive analysis. Secondary data were obtained from the library study, while primary dataobtained through the results of research conducted at research locations in the districtSumbawa with 157 villages in Sumbawa Regency,which examined the 8 villages that were the samples of the study, as for the locationThe research was conducted in Labuhan Village, Sumbawa, Uma Beringin, Tepal, BatuRotok, Kaung Island, Bungin Island, Lekong and Mapin Rea and the Empowerment ServiceCommunities and Villages (Dinas PMD) Sumbawa Regency. This research aims tosynthesis of village financial management in the management of Village Funds. This type of researchis a qualitative research with a descriptive analysis approach. This researchcarried out using documentation techniques and interviews with parties involved in the management of the Village Fund. Descriptions are obtained throughanalysis of Permendagri No. 113 of 2014 by comparing the realization in the field.Village Fund Management from the planning, implementation, administration, reporting stagesand accountability in general can be said to be in accordance withPermendagri No. 113 of 2014 although there are several things in the planning,implementation and administration that are still not in accordance with the target time.

scholarly journals Akuntabilitas Pengelolaan Dana Desa:

2019 ◽  
Vol 1 (1) ◽  
pp. 159-180
Author(s):  
Rahmi Kurnia ◽  
Nurzi Sebrina ◽  
Halmawati Halmawati
Keyword(s):  
Financial Management ◽  
Research Method ◽  
Secondary Data ◽  
Management Team ◽  
Primary Data ◽  
Fund Management ◽  
West Sumatra ◽  
Type Data ◽  
Village Government ◽  
The Village

This study aims to find out how the accountability of Village Fund management includes planning, implementation, administration, reporting and accountability in the Luhak Nan Duo District of West Pasaman District, West Sumatra Province. The research method use is a qualitative research method with a descriptive type. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation. The triangulation method is used in testing the validity or credibility of data. The type of triangulation used is source triangulation because the data obtained is data from various sources. The results showed: (1) Planning has implemented the principle of participation and transparency, but the preparation of Village Fund planning and Village Budget is not in accordance with the time set in Pemendagri Number 113 of 2014 concerning Village Financial Management article 20  due to delays (2) Implementation has implemented the principle of transparency and participation, and accountability principles have not been fully carried out by the activity management team (TPK) because of the delay in reporting activities, but from the Village Government has implemented the principle of accountability related to revenue and expenditure in accordance with Permendagri Number 113 of 2014 concerning Village Financial Management article 24 (3) Administration has applied the principle of accountability (4) Reporting and accountability has applied the principle of accountability and transparency, but reporting and accountability of APBD Village

Management of Village Finance to Achieve Good Governance in Talagasari, Garut

2020 ◽  
Vol 2 (1) ◽  
pp. 11-18
Author(s):  
Riki Ismail Barokah
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Community Empowerment ◽  
Regional Autonomy ◽  
Lack Of Information ◽  
Village Government ◽  
Management Power ◽  
The Village

This study aims to explore village authority in village financial management to realize village governance in accordance with the principles of Good Governance. One of the financing for the Village Government program is the Village Fund Budget (ADD). The research method used is descriptive analysis to get a clear picture by examining secondary data. Secondary data is obtained through literature studies from primary legal materials and secondary legal materials related to regional autonomy in villages in the management of Village Government, particularly with regard to the performance of Village-Owned Enterprises based on Law Number 6 of 2014 concerning Villages. The data obtained from this study were analyzed juridically normative with a statutory approach. The results showed the accountability of the village head in managing village finances. In exercising the power of village financial management, the village head authorizes part of his power to the Village apparatus. (2) The village head as the holder of the village financial management power as referred to in paragraph (1), has the authority to: a. establish policies regarding the implementation of APBDesa; b. determine PTPKD; c. determine the officer who collects village revenue; d. approve expenditures for activities stipulated in APBDesa; and e. take actions that result in spending at the expense of the Village Budget. The factors that become obstacles in Talagasari, namely the lack of information and lack of direction in the distribution of ADD, so that it contributes low to community empowerment.

scholarly journals Management of Village Finance to Achieve Good Governance in Talagasari, Garut

2020 ◽  
Vol 2 (1) ◽  
pp. 11-18
Author(s):  
Riki Ismail Barokah
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Community Empowerment ◽  
Literature Study ◽  
Lack Of Information ◽  
Village Government ◽  
Management Power ◽  
The Village

Village Fund Budget (ADD) as a form of financing for Village Government programs. The research method used is descriptive analysis to get a clear description by examining secondary data. Secondary data is obtained through literature study of primary legal materials and secondary legal materials related to regional autonomy in villages in the management of Village Administration, particularly with regard to the performance of Village-Owned Enterprises based on UU Desa No 6 tahun 2014. The data obtained from this study were analyzed juridically normative with a statutory approach. The results showed the accountability of the village head in managing village finances. In exercising the power of village financial management, the village head authorizes part of his power to the Village apparatus. (2) The village head as the holder of the village financial management power as referred to in paragraph (1), has the authority to: a. establish policies regarding the implementation of APBDesa; b. determine PTPKD; c. determine the officer who collects village revenue; d. approve expenditures for activities stipulated in APBDesa; and e. take actions that result in spending at the expense of the Village Budget. The factors that become obstacles in Talagasari, namely the lack of information and lack of direction in the distribution of ADD, so that it contributes low to community empowerment.

scholarly journals Akuntabilitas pengelolaan dana desa dalam upaya meningkatkan kesejahteraan masyarakat desa di kecamatan Jangka

2021 ◽  
Vol 1 (1) ◽  
pp. 69-82
Author(s):  
Khalil Gibran ◽  
◽  
Syahril Jaddang ◽  
Muh. Ardiansyah ◽  
◽  
...  
Keyword(s):  
Qualitative Research ◽  
Research Methodology ◽  
Phenomenological Approach ◽  
Fund Management ◽  
Welfare Indicators ◽  
Ministry Of Finance ◽  
Planning Implementation ◽  
Village Government ◽  
The Village ◽  
The City

Purpose: This study aimed to investigate the accountability of village fund management and to evaluate the efforts made by the village government in order to improve the welfare of society in Jangka district. Research methodology: This study was qualitative research with a phenomenological approach. The results show that the management of village funds ranging from planning, implementation, administration, reporting to accountability activities has not fully fulfilled the principle of accountability and the welfare indicators show that the villagers are not yet fully prosperous. Results: There are still villages that have not prioritized the management of village funds for villager empowerment programs so that the efforts of the village government to improve welfare are not optimal. Limitations: The management of village funds studied is only in the planning, implementation, administration, reporting and accountability activities within the village government scope, and does not discuss the management of village funds in the city/regency level or the process of allocation, distribution and accountability of village funds in the scope of the Ministry of Finance. Contribution: The research was carried out by conducting interviews with informants, observing the implementation of development, and tracing into supporting documents in efforts to improve community welfare in Alue Bie and Meulinteung Village.

scholarly journals Realisasi Perencanaan Dan Pelaksanaan Tata Kelola Keuangan Pemerintah Desa

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

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

scholarly journals Urgency of The Village of Financial Management Under The Government Regulations

2020 ◽  
Vol 10 (1) ◽  
pp. 45-59
Author(s):  
Muchamad Taufiq ◽  
Mimin Yatminiwati
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Financial Management ◽  
Secondary Data ◽  
Financial Statements ◽  
Primary Data ◽  
Government Regulations ◽  
The Government ◽  
Village Government ◽  
The Village

This study aims to conduct a study on Application of Financial Statements village in the subdistrict Klakah Sruni Village Government Lumajang has been presented by Regulation No. 113 of 2014 on the management of village finances. This study uses qualitative research descriptive. Types and sources of data used in this study consisted of secondary data such as data collection in the form of publications, reports, documents, and other documents pertinent to this research. While primary data obtained directly from the village government staff Sruni. The results showed overall in fiscal years 2016 and 2017 the village has implemented financial management Sruni village well guided by the Minister Regulation No. 113 of 2014 concerning the financial management of the village.

scholarly journals Akuntabilitas Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Kecamatan Sukahening Kabupaten Tasikmalaya

EkoPreneur ◽  
2019 ◽  
Vol 1 (1) ◽  
pp. 126
Author(s):  
Yeni Fitriani Somantri ◽  
Ulfa Luthfia Nanda
Keyword(s):  
Qualitative Research ◽  
Local Government ◽  
Financial Management ◽  
Research Method ◽  
Phenomenological Approach ◽  
Fund Management ◽  
Main Obstacle ◽  
Supervision And Evaluation ◽  
The Village

This research aims to analyze of the accountability is managed by the Village Budget (APBDes). This research was conducted in 3 (three) villages within the Sukahening District of Tasikmalaya Regency, namely Calincing Village, Kiarajangkung Village, and Sundakerta Village. The research method uses a phenomenological approach and the type of qualitative research. The results of this study indicate that the accountability of village fund management in the District of Sukahening Tasikmalaya Regency has been carried out based on the principles of transparency, accountability, and participation. Reporting and accountability are generally carried out in accordance with the mechanism based on the provisions. The main obstacle or obstacle is the competency of management resources, so that there is still a need for ongoing assistance, training, supervision, and evaluation from the local government. Keywords: APBDes , Regional Financial Management, Accountability

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 Stakeholder collaboration to support accountability in village fund management and rural development

2020 ◽  
Vol 3 (2) ◽  
pp. 89
Author(s):  
Fannidya Hamdani Zeho ◽  
Ardian Prabowo ◽  
Roro Ayu Estiningtyas ◽  
Mahadiansar Mahadiansar ◽  
I Gede Eko Putra Sri Sentanu
Keyword(s):  
Rural Development ◽  
Human Resources ◽  
Financial Management ◽  
Economic Benefits ◽  
Community Empowerment ◽  
Fund Management ◽  
Interactive Approach ◽  
Stakeholder Collaboration ◽  
Village Government ◽  
The Village

The village government has an substantial responsibility in managing human resources to produce regional economic benefits. This research aims to identify the stakeholder collaboration to support accountability in village fund management and rural development.  This study used an interactive approach with data collection methods such as structured interviews, documentation, and observation. The object of the study is village officials in Pranggang Village, Plosoklaten District, Kediri Regency, East Java Province. The results of the study showed that the village government has not optimally carried out its role in involving more stakeholders.  Collaborative stakeholders in managing village funds involved village government officials, activity management team and community.   They play a positive role in bringing about village accountability in managing village funds. An increased community participation contribute to program evaluation activities and effectiveness in the village financial management. The accountability of the village funds utilization has met the Home Affairs Ministerial Regulation number 113 of 2014. In addition, social accountability has been applied in various forms of effective interactions between the community and village government. Much efforts are required to improve the quality of human resources through more stakeholder engagement, training activity and  community empowerment.   JEL Classification: H72; H83; O20

scholarly journals Implementation of Village Fund Management in Panyirapan Village, Sukanagara Village and Soreang Village, Soreang Sub-Dstrict, Bandung Regency

2018 ◽  
Vol 1 (2) ◽  
pp. 34
Author(s):  
Irman Nurhakim ◽  
Ivan Yudianto
Keyword(s):  
Data Analysis ◽  
Financial Management ◽  
Qualitative Method ◽  
Fund Management ◽  
Timely Manner ◽  
Inhibiting Factors ◽  
Human Resource Training ◽  
Village Government ◽  
Consultative Body ◽  
The Village

The purpose of This study is to find out how the implementation of village fund management as well as supporting factors and inhibiting factors in the management of village funds in three villages in Soreang Sub-District, Bandung Regency. This research was conducted in Panyirapan Village, Sukanagara Village, and Soreang Village in Soreang Sub-District, Bandung Regency. The method used in this research is a qualitative method with interview approach and observation with the responder, that is Head of Village, Village Secretary, Village Treasurer, and Village Consultative Body (BPD). Data analysis is done by data reduction then presents the data and draw conclusions on the data obtained according to the method of data analysis for qualitative research. The results of this study indicate that the implementation of fund management from planning, implementation, administration, reporting, and accountability of the three villages are appropriate with the Regulation of the Minister of Home Affairs Number 113 the Year 2014 concerning Village Financial Management, but in terms of administration for the Panyirapan Village has not been in accordance with regulation, then for reporting the three villages have not been able to report to the regency in a timely manner based on regulations. For most supporting factors in the three villages of human resource training for the village government, understanding in running the Village Financial System application and for the three villages as a whole is still the lack of workers in the field during development activities and the lack of human resources in administration and regulation.

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