scholarly journals ANALISIS TRANSPARANSI PARTISIPASI DAN AKUNTANBILITAS PENGELOLAAN DANA DESA (Studi Kasus pada Desa Sako Kecamatan Pangean Kabupaten Kuantan Singingi Provinsi Riau Tahun Anggaran 2018)

2020 ◽  
Vol 3 (2) ◽  
pp. 120-143
Author(s):  
Yoga Alwindria ◽  
Taufeni Taufik ◽  
Nur Azlina
Keyword(s):  
Qualitative Study ◽  
Financial Management ◽  
Provincial Government ◽  
Descriptive Approach ◽  
Planning Implementation ◽  
Village Government ◽  
The Village

This study aims to analyze the management of the Village Fund in Sako Village. It alsoanalyzes the mechanism of transparency, participation and accountability in the management of the Sako Village Fund. Last, itanalyzes the guidance and supervision procedures for managing the Sako Village Fund.This type of research is a qualitative study and uses a comparative descriptive approach. In this research, the researcher describes Transparency, Participation and Accountability of Sako Village financial management which includes planning, implementation, administration, reporting, accountability, guidance and supervision of village financial management and comparative compliance with Law Number 6 of 2014 and Permendagri Number 20 of 2018 .The results showed that in general the management of village funds in Sako Village from the planning, implementation, administration, reporting, and accountability stages can be said to be Transparent, Participatory, and Accountable. Although at each stage there are still small notes that become homework for the village government to be improved for the better. The training carried out by the Riau Provincial Government and Kuantan Singingi Regency can be said to be very good.

scholarly journals ANALISIS TRANSPARANSI PARTISIPASI DAN AKUNTANBILITAS PENGELOLAAN DANA DESA (Studi Kasus pada Desa Sako Kecamatan Pangean Kabupaten Kuantan Singingi Provinsi Riau Tahun Anggaran 2018)

2020 ◽  
Vol 3 (2) ◽  
pp. 120-143
Author(s):  
Yoga Alwindria ◽  
Taufeni Taufik ◽  
Nur Azlina
Keyword(s):  
Qualitative Study ◽  
Financial Management ◽  
Provincial Government ◽  
Descriptive Approach ◽  
Planning Implementation ◽  
Village Government ◽  
The Village

This study aims to analyze the management of the Village Fund in Sako Village. It alsoanalyzes the mechanism of transparency, participation and accountability in the management of the Sako Village Fund. Last, itanalyzes the guidance and supervision procedures for managing the Sako Village Fund.This type of research is a qualitative study and uses a comparative descriptive approach. In this research, the researcher describes Transparency, Participation and Accountability of Sako Village financial management which includes planning, implementation, administration, reporting, accountability, guidance and supervision of village financial management and comparative compliance with Law Number 6 of 2014 and Permendagri Number 20 of 2018 .The results showed that in general the management of village funds in Sako Village from the planning, implementation, administration, reporting, and accountability stages can be said to be Transparent, Participatory, and Accountable. Although at each stage there are still small notes that become homework for the village government to be improved for the better. The training carried out by the Riau Provincial Government and Kuantan Singingi Regency can be said to be very good.

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 Pemerintahan Desa Benete dalam Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes)

2020 ◽  
Vol 3 (2) ◽  
pp. 070
Author(s):  
Ilham Zitri
Keyword(s):  
Financial Management ◽  
Stable System ◽  
Budget Management ◽  
Rural People ◽  
Limited Ability ◽  
Village Community ◽  
The Past ◽  
Planning Implementation ◽  
Village Government ◽  
The Village

The accountability of the management of the village income and expenditure budget is an ongoing problem in the village which shows that the village government system that has been in effect from the past until now has proven not to be a stable system, this problem is evidence that there are still many problems surrounding the management of the village income and expenditure budget. The goal is how the accountability of Benete Village revenue and expenditure budget management, while the method used is a combination that combines the two methods, the techniques used are interviews, questionnaires and documentation. The results of this study are that the village government is still unable to manage the village income and expenditure budget in Benete Village. The first problem faced by the village is the limited or limited ability of the village apparatus in managing the village income and expenditure budget or the absence of participation from the village community which causes more problems. This condition can be seen clearly from the recognition of the difficulties of the village government in managing the village income and expenditure budget due to a lack of experts in the planning, implementation or accountability process, this is also seen by many rural people who think that the management of the village income and expenditure budget is still not good. and there are many hopes of the village community that the next planning or process can be carried out properly by the village government. Village finances should be strengthened because to strengthen the pillars of accountability in the village, village financial management must be carried out efficiently and effectively, and village income and expenditure budgets are the main source of village development.Akuntabilitas pengelolaan anggaran pendapatan dan belanja desa menjadi masalah yang berlangsung di desa yang memperlihatkan bahwa sistem pemerintahan desa yang berlaku sejak dari dahulu hingga kini terbukti belum menjadi sebuah sistem yang mantap, persoalan tersebut menjadi bukti bahwa masih banyaknya persoalan seputar pengelolaan anggaran pendapatan dan belanja desa. Tujuannya ialah bagaimana akuntabilitas pengelolaan anggaran pendapatan dan belanja Desa Benete, adapun metode yang digunakan ialah kombinasi yang menggabungkan kedua metode, teknik yang digunakan adalah wawancara, angket dan dokumentasi. Adapun Hasil dari penelitian ini ialah pemerintah desa masih belum bisa mengelola anggaran pendapatan dan belanja desa di Desa Benete. Masalah pertama yang dihadapi desa ialah keterbatasan atau terbatasnya kemampuan perangkat desa dalam pengelolaan anggaran pendapatan dan belanja desa ataupun tidak adanya partisipasi dari masyarakat desa yang membuat masalah bertambah banyak. Kondisi ini terlihat jelas dari adanya pengakuan kesulitannya pemerintah desa dalam Pengelolaan anggaran pendapatan dan belanja desa dikarenakan kurangnya tenaga ahli dalam proses perencanaan, pelaksanaan atau pertanggungjawaban, hal ini juga dilihat oleh masyarakat desa yang banyak berpendapat bahwa pengelolaan anggaran pendapatan dan belanja desa masih belum baik, dan banyak sekali harapan masyarakat desa agar perencanaan atau proses selanjutnya bisa dijalankan dengan baik oleh pemerintah desa. keuangan desa seharusnya diperkuat karena untuk menguatkan pilar-pilar akuntabilitas di desa, pengelolaan keuangan desa harus dilakukan secara efisien dan efektif, anggaran pendapatan dan belanja desa merupakan sumber utama dari pembangunan desa.

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 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 Community Participation in the Village Fund Program in Kemang Manis Village, Tebing Tinggi District, Empat Lawang Regency, South Sumatra

2018 ◽  
Vol 1 (1) ◽  
pp. 23-38
Author(s):  
Hikmah Adila ◽  
Andy Alfatih ◽  
Alfitri
Keyword(s):  
Community Participation ◽  
Community Involvement ◽  
Financial Management ◽  
Development Project ◽  
Community Empowerment ◽  
Land Values ◽  
Infrastructure Development ◽  
Daily Work ◽  
Village Government ◽  
The Village

This study aimed to find out how community participation in the Village Fund program in Kemang Manis Village in the Four Lawang District in 2016 and the factors that supported and blocked community participation in the village fund program in Kemang Manis Village. The method used was qualitative so that the data obtained through interviews, observation and study of documentation and qualitative descriptive analysis techniques. The results showed that at the decision making stage, the participation of the Kemang Manis village community in the Village Fund Program in 2016 was still low because the data synchronization activities were not carried out, only the village elite community and workers as well as grant providers, were invited, attended, gave opinions, and approve the results of the meeting's decision. At the implementation stage (community participation) was quite good, it appeared in the crowded community who registered themselves as candidates for village infrastructure activities, following the work briefing and direction from the village government. At the time of implementation the community brought their own carpentry equipment, donated food and drinks, and received wages or daily work incentives, and participants of community empowerment activities received transport money. The stages of the utilization of benefits (benefits) the community felt the benefits of the results of village development. Roads could be passed by 4-wheeled vehicles, making it easier to transport agricultural produce, residents began to build houses because roads were available and land values ​​had also increased. The community had not yet been involved in the monitoring, supervision and evaluation stages, because in the planning stages of the Village RPJM and Village RKP documents the community involvement is still low. At the stage of implementation of village development the community was involved as an implementer, but the procurement and financial management and administration activities were carried out by the village government. There were no complaints from the public and information disclosure regarding the new Village Fund in the form of a Village Infrastructure development project board.

Permasalahan Pengadaan Tanah untuk Pembangunan Bendung Slinga, Purbalingga

Tunas Agraria ◽  
2019 ◽  
Vol 2 (2) ◽  
pp. 22-40
Author(s):  
Rima Kurniasih ◽  
Sukayadi Sukayadi ◽  
Priyo Katon Prasetyo
Keyword(s):  
Qualitative Method ◽  
Land Rights ◽  
Land Acquisition ◽  
Acquisition Process ◽  
Descriptive Approach ◽  
Village Government ◽  
The Village

Abstract: The construction of Bendung Slinga in Purbalingga Regency begins with land acquisition carried out in 2009 and 2010, but the land acquisition process has not been completed in the land rights certificate, especially the object that comes from the village cash lands of Banjaran. The purpose of this research is to explain the implementation of land acquisition for Development of Bendung Slinga in Banjaran Village, Bojongsari District, Purbalingga Regency and explain the constraints faced and the solution. This research uses qualitative method with descriptive approach. The results show that the implementation of land acquisition for the construction of Bendung Slinga until the payment of compensation has been implemented in accordance with the prevailing regulations, namely Perpres 65/2006 and Perkaban 3/2007. Problems that occur is not complete the condition of the release of cash land Banjaran village which became the object of land acquisition. Terms of release that can not be fulfilled are village regulations, permission of the bupati, and permission of the governor. In addition, replacement land for disbursed village cash lands has not been fully controlled by the Banjaran Village Government and has not yet registered its land rights on behalf of the Banjaran Village Government. Keywords: land acquisition, Bendung Slinga, village cash land. Intisari: Pembangunan Bendung Slinga di Kabupaten Purbalingga diawali dengan pengadaan tanah yang dilaksanakan pada tahun 2009 dan 2010, Namun proses pengadaan tanahnya belum selesai pada tahap sertipikasi hak atas tanah, terutama objek yang berasal dari Tanah Kas Desa (TKD) Banjaran. Tujuan dari penelitian ini adalah untuk menjelaskan pelaksanaan pengadaan tanah untuk pembangunan Bendung Slinga di Desa Banjaran, Kecamatan Bojongsari, Kabupaten Purbalingga dan menjelaskan kendala yang dihadapi dan solusinya. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan bahwa pelaksanaan pengadaan tanah untuk pembangunan Bendung Slinga sampai dengan pembayaran ganti rugi telah dilaksanakan sesuai dengan peraturan yang berlaku, yaitu Perpres 65/2006 dan Perkaban 3/2007. Permasalahan yang terjadi adalah belum lengkapnya syarat pelepasan TKD Banjaran yang menjadi obyek pengadaan tanah. Syarat pelepasan yang belum dapat dipenuhi yaitu peraturan desa, izin bupati, dan izin gubernur. Selain itu, tanah pengganti untuk tanah kas desa yang dilepaskan belum sepenuhnya dikuasai oleh Pemerintah Desa Banjaran dan belum didaftarkan hak atas tanahnya atas nama Pemerintah Desa Banjaran. Kata kunci: pengadaan tanah, Bendung Slinga, tanah kas desa.

scholarly journals Strategy for the Implementation of the Village Financial System Application Effectively and Efficiently

2021 ◽  
Vol 11 (1) ◽  
pp. 50-56
Author(s):  
Hesti Irnanta ◽  
Nur Latifa Isnaini Putri
Keyword(s):  
Data Reduction ◽  
System Application ◽  
Financial System ◽  
Data Presentation ◽  
Descriptive Approach ◽  
Planning Staff ◽  
Village Government ◽  
Finance Officer ◽  
The Village

This study aims to assess the performance of the village government from the use of the SISKEUDES (Village Financial System) application in improving the quality of financial accountability in the village of Tanjungsari, Umbulsari District, Jember Regency. This research uses qualitative methods using a descriptive approach. Data obtained from observations and interviews with informants, in this case the village government, from the village head, village secretary, finance officer, financial staff, and planning staff, directly from the results of the interview data reduction, data presentation and withdrawal were carried out. Conclusion.

scholarly journals PENYUSUNAN MODEL MANAJEMEN PENGELOLAAN KEUANGAN DESA PASCA PEMBERLAKUAN UNDANG-UNDANG NOMOR 6 TAHUN 2014 (Kajian Pada Desa Liliboi Kecamatan Leihitu Kabupaten Maluku Tengah dan Desa Rutong Kecamatan Leitimur Selatan Kota Ambon)

2019 ◽  
Vol 17 (2) ◽  
pp. 117-127
Author(s):  
Stenly Salenussa
Keyword(s):  
Research Design ◽  
Financial Management ◽  
Community Empowerment ◽  
Qualitative Approach ◽  
Management Model ◽  
Medium Term ◽  
Descriptive Research ◽  
The People ◽  
Village Government ◽  
The Village

With the preparation of the village financial management model according to the Undang-Undang No. 2 of 2014 and the Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014, it will facilitate the village government in managing the Village Fund Budget which is given specifically to Liliboi village, West Leihitu District, Central Maluku Regency and Rutong village, South Leitimur District Ambon City. The village medium term development plan, which was initiated through the village Musrembang forum up to the principles of transparent, accountable, participatory financial management, and carried out in an orderly discipline and the budget is the basis for implementation of village financial management. The results achieved were the absorption of village funds for the field of community empowerment, enjoyed by the people of both villages. To achieve the target, the study was designed with a qualitative approach, i.e. the data collected was not in the form of figures, but rather came from interviews, questionnaires, and other official documents. The research design in this study is descriptive research.

scholarly journals BEHAVIOURAL ANALYSIS IN THE VILLAGE FUND SYSTEM USING THE UTAUT METHOD

2021 ◽  
Vol 6 (1) ◽  
pp. 68
Author(s):  
Khoirul Fuad ◽  
Nurrokhmahwati Nurrokhmahwati ◽  
Retno Tri Handayani
Keyword(s):  
Financial Management ◽  
Primary Data ◽  
Test Results ◽  
Performance Expectations ◽  
Behavioural Analysis ◽  
Use Of Technology ◽  
Convenience Sampling ◽  
Spss Software ◽  
Village Government ◽  
The Village

The information system aims to simplify, accelerate, and be responsible. The behavior in the use of technology is an essential part of achieving good village financial management using the Unified Theory of Acceptance and Use of Technology (UTAUT) approach. The population of this research is all village government offices in Tegal Regency. This research is a quantitative study with primary data and a convenience sampling method. This research sample is village apparatus that is directly related to the village fund system (SISKEUDES). Meanwhile, the data analysis of this study uses SPSS software. The test results show that performance expectations negatively affect business expectations, social influences, and conditions that facilitate a positive and significant impact.

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