scholarly journals Pengelolaan Aset Desa di Kabupaten Tangerang

2018 ◽  
Vol 6 (1) ◽  
pp. 001-008
Author(s):  
Amrie Firmansyah
Keyword(s):  
Research Method ◽  
Central Government ◽  
Accounting Standards ◽  
Regional Government ◽  
Sources Of Information ◽  
Government Accounting ◽  
Depth Interview ◽  
Using Data ◽  
The Village ◽  
Selection Of

This study aims to determine the administration of village assets. The method used is descriptive qualitative research method and using data research technique with in-depth interview, observation and documentation. The selection of Rawa Burung Village and Rawa Rengas Village in this study because the two villages have a location close to DKI Jakarta Province which is expected to have competent employees in the management of village assets. Yet, there have not been party that handles specific assets in both villages. The sources of information in this research are the head of planning affairs of rawa rengas village and head of the regional government section, whose field  of work is not related to the management of the village assets directly.The results of this study conclude that the administration of village assets has not been done optimally, especially in Rawa Rengas Village which has not been implemented village assets reporting, thus it has not been implemented accountably and transparently. The management of village assets, especially its administration, is focused on one party only, whereas for the job it requires a sufficient number of employees with competency in the administration of the assets. In addition, village accounting standards included in the setting up of village assets is still existed due to the limitations of government accounting standards which only regulate accounting of central government and local government assets.

scholarly journals IPTEKS BANTUAN SOSIAL BERDASARKAN STANDAR AKUNTANSI PEMERINTAHAN DI KANTOR WILAYAH KEMENTERIAN AGAMA PROVINSI SULAWESI UTARA

2018 ◽  
Vol 2 (02) ◽  
Author(s):  
Yustanti A. Radjak ◽  
Oliviana Kojo ◽  
Dian Ardhina Lacoro ◽  
Jenny Morasa
Keyword(s):  
Central Government ◽  
Social Assistance ◽  
Accounting Standards ◽  
Financial Statements ◽  
Regional Government ◽  
Regional Office ◽  
Government Accounting ◽  
North Sulawesi ◽  
The Government

Social assistance is the provision of assistance in the form of money or goods provided from the Central Government to the Regional Government or central institutions in the region. The expenditure / burden of social assistance in the Regional Office of the Ministry of Religion of North Sulawesi Province is in accordance with Government Accounting Standards (GAS). for procedures for social assistance that have been going well, can be seen from the procedures stipulated in the proposal until the disbursement of funds or goods. Presentation of financial statements using accrual methods makes it easier for the government to produce accurate government financial reports.Keywords: Government Accounting Standards, Social Assistance

ANALISIS KEBIJAKAN AKUNTANSI PERSEDIAAN PITA CUKAI PADA KPPBC TIPE MADYA CUKAI KEDIRI

INFO ARTHA ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 25-44
Author(s):  
Deni Herdiyana
Keyword(s):  
Data Collection ◽  
Research Method ◽  
Business Processes ◽  
Accounting Standards ◽  
Field Studies ◽  
Research Data ◽  
Qualitative Approach ◽  
Data Collection Methods ◽  
Government Accounting ◽  
Collection Methods

This research was conducted to analyze the accounting policy for excise tape inventory which is implemented in the KPPBC Type Madya Cukai Kediri. The research method used is through a qualitative approach. To support this research, data collection methods were carried out which included literature studies and field studies related to the supply of excise stamps for the 2019. The results of the study can be concluded that KPPBC TMC Kediri has recognized and recorded excise inventory accounting by applying accrual basis and as a whole is in accordance with the regulations of government accounting standards, but there is an acknowledgment of inventory excise stamps in KPPBC TMC Kediri which is not yet in accordance with PMK Number 224/PMK.05/2016. Furthermore, KPPBC TMC Kediri has implemented the SAKTI application to support its accounting business processes. Penelitian ini dilakukan untuk menganalisa kebijakan akuntansi persediaan pita cukai yang diimplementasikan di KPPBC Tipe Madya Cukai Kediri. Metode penelitian yang digunakan adalah melalui pendekatan kualitatif. Untuk mendukung penelitian tersebut, dilakukan metode pengumpulan data yang mencakup studi kepustakaan dan studi lapangan terkait persediaan pita cukai TA 2019. Hasil penelitian dapat disimpulkan bahwa KPPBC TMC Kediri telah melakukan pengakuan dan pencatatan akuntansi persediaan  cukai dengan penerapan basis akrual dan secara keseluruhan telah sesuai dengan peraturan standar akuntansi pemerintahan, namun terdapat salah satu pengakuan persediaan pita cukai di KPPBC TMC Kediri yang belum sesuai dengan PMK Nomor 224/PMK.05/2016. Selanjutnya,  KPPBC TMC Kediri telah mengimplementasikan aplikasi SAKTI untuk menunjang proses bisnis akuntansinya.

scholarly journals SEJARAH DESA TALAGA BESAR KECAMATAN TALAGA RAYA KABUPATEN BUTON TENGAH (1977-2017)

2020 ◽  
Vol 3 (4) ◽  
Author(s):  
Dade Prat Untarti
Keyword(s):  
Social Relations ◽  
Local Community ◽  
Regional Government ◽  
Historical Criticism ◽  
The People ◽  
The Social ◽  
Historical Methods ◽  
The Village ◽  
Selection Of

ABSTRAK: Permasalahan pokok dalam penelitian ini adalah: (1) Apa latar belakang terbentuknya Desa Talaga Besar Kecamatan Talaga Raya Kabupaten Buton Tengah? (2) Bagaimana berkembangan Desa Talaga Besar Kecamatan Talaga Raya Kabupaten Buton Tengah Tahun 1977-2017? Metode sejarah tersebut adalah: (a) Pemilihan topik (b) Heuristik (Pengumpulan Data) (c) Verifikasi (Kritik Sejarah) (d) Interpretasi (e) Historiografi (kritik sejarah). Hasil penelitian ini menunjukan bahwa: (1) Desa Talaga Besar awalnya hanya dijadikan tempat untuk berkebun atau bercocok tanam, misalnya menanam jagung dan ubi kayu sebagai makanan pokok masyarakat setempat dan pada umumnya masyarakat Buton. Karena seiring berjalannya waktu dan peradaban serta jumlah penduduk semakin bertambah banyak. Pemerintah daerah berinisiatif memekarkan desa Talaga Besar menjadi desa definitif. Faktor-faktor yang mendukung terbentuknya Desa Talaga Besar ini ialah: (a) Adanya peranan pemimpin yang selalu memberikan motivasi kepada warga untuk aktif dalam setiap kegiatan yang sifatnya membangun. (b) Faktor pendukung diantaranya faktor geografis (wilayah), faktor demografi (penduduk), dan faktor ekonomi. (2) Perkembangan Desa Talaga Besar dalam bidang ekonomi, sebagian besar masyarakat Talaga Besar menggantungkan hidupnya di bidang pertanian dan perdagangan yang telah dilakukan dan dikembangkan secara turun temurun. Di bidang sosial, hubungan sosial kemasyarakatan antara warga Desa Talaga Besar cukup harmonis. Di bidang pendidikan, perkembangan pendidikan di Desa Talaga Besar pada khususnya dan Kecamatan Talaga Raya pada umumnya mengalami perkembangan pendidikan yang boleh dikatakan sudah cukup baik dan infrastruktur lebih baik bila dibandingkan dengan keadaan sebelumnya. Kata Kunci: Sejarah, Desa, Talaga BesarABSTRACT: The main problems in this study are: (1) What is the background of the formation of Talaga Besar Village, Talaga Raya District, Buton Tengah Regency? (2) How did the development of Talaga Besar Village, Talaga Raya District, Buton Tengah Regecy Year 1977-2017? The historical methods are: (a) Selection of topics (b) Heuristics (Data Collection) (c) Verification (Historical Criticism) (d) Interpretation (e) Historiography (historical criticism). The results of this study indicate that: (1) Talaga Besar Village was originally only used as a place for gardening or farming, for example planting corn and cassava as a staple food for the local community and in general the Buton people. Because over time and civilization as well as the population increases. The regional government took the initiative to split the village of Talaga Besar into a definitive village. The factors that support the formation of the Talaga Besar Village are: (a) There is a role of leaders who always motivate citizens to be active in any constructive activity. (b) Supporting factors include geographical factors (region), demographic factors (population), and economic factors. (2) The development of Talaga Besar Village in the economic field, most of the Talaga Besar people depend their lives on agriculture and trade which have been carried out and developed for generations. In the social field, social relations between the people of Talaga Besar Village are quite harmonious. In the field of education, the development of education in the village of Talaga Besar in particular and the Talaga Raya sub-district in general experienced a development of education which was arguably quite good and the infrastructure was better when compared to the previous situation. Keywords: History, Village, Great Talaga

scholarly journals Role of community figure in Healthy Indonesia Program with family approach (PIS-PK) in Banjarnegara District, Central Java

2020 ◽  
Vol 3 (3) ◽  
pp. 178
Author(s):  
Mujiati Mujiati ◽  
Eva Sulistiowati ◽  
Siti Nurhasanah
Keyword(s):  
Community Health ◽  
Health Centre ◽  
Sources Of Information ◽  
Community Members ◽  
Central Java ◽  
Family Approach ◽  
Depth Interview ◽  
Community Data ◽  
The Village

The involvement of community figure is one form of participation in health development, including in the Healthy Indonesia Program with Family Approach (PIS-PK). The purpose of this study was to determine the role of community figure in PIS-PK. The type of study was a qualitative study in one kelurahan which was included in the working area of Community Health Care (CHC) Banjarnegara 1 in Banjarnegara District, Central Java, which was chosen purposively. Data collection was done by in-depth interview. The key informants were community figure, namely from the kelurahan (kelurahan head and its staff) and community members who were considered community figure in the village. Data triangulation was done by conducting in-depth interview with the head and staff of community health centre and the community. Data that has been obtained was analyzed thematically. The results of the study showed that community figure played an important role in the implementation of PIS-PK as sources of information about PIS-PK, helping field organizing, helping prepare complete families documents, assisting CHC staff and surveyor in home visits and helping solve problems that arise, and generally playing a role in the smooth implementation of PIS-PK. Social support from the local government and communities can be a motivation to continue to play a role in supporting the success of PIS-PK.

scholarly journals Pengembangan Kapasitas Aparatur Pemerintah Desa dalam Rangka Mewujudkan Good Governance

2019 ◽  
Vol 22 (2) ◽  
Author(s):  
Neri Fajarwati
Keyword(s):  
Central Government ◽  
Good Governance ◽  
Regional Government ◽  
Government Accountability ◽  
Fund Allocation ◽  
Limited Budget ◽  
Village Government ◽  
The Village ◽  
And Training

The existence of the village government lately has not been able to function properly. One factor is that the capacity of the village apparatus is inadequate and the skills possessed are still very limited. Minimal education and training to improve the ability of village officials is the root of the problem. This study uses descriptive qualitative methods and the approach used in this study is a qualitative approach. The purpose of writing this article is to find out the things, efforts and constraints of developing the capacity of the current village apparatus. The problem of limited budget is an obstacle in improving the quality of village officials. The lack of a budget has had an effect on programs and activities in the context of developing the capacity of village apparatus that cannot be realized. The steps that can be used are, capacity building through training for orderly village administration, manuscripts and management of official letters, village government accountability reports, Compilation of Village Expenditure Budget, Village Fund Allocation Management and Village Wealth Management and Management of Village Owned Enterprises. The need for cooperation and attention between the Central Government and the Regional Government to conduct training on an ongoing basis, especially in the village of Cibodas    

scholarly journals KAJIAN KRITIS TERHADAP PELAPORAN DANA DESA

AJAR ◽  
2021 ◽  
Vol 4 (02) ◽  
pp. 143-157
Author(s):  
Alfonsus Jantong ◽  
Yakobus Kaditti Bangun
Keyword(s):  
Human Resources ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Community Supervision ◽  
Analysis Method ◽  
Government Accounting ◽  
Village Government ◽  
The Village

This study aims to criticize village fund reporting by using qualitative approach. The data used in this study is secondary data in the form of literature related to village fund as well as related research journals. Descriptive analysis method as an analyst tool. The results of the analysis showed that the reporting of village funds in accordance with the regulation of the minister of home affairs number 113 of 2014 concerning the reporting of village funds but not in accordance with the prevailing government accounting standards, other findings indicate a late reporting process, the existence of interfensions in the use and reporting of village funds, obstacles to infrastructure and human resources are lacking. The existence of village funds is very beneficial for the village government in development. Reporting must be consistent with higher regulations, the need for specific reporting for village funds, as well as increased community supervision and participation roles.

scholarly journals Village Financial Accountability Report Assessment Presentation based on Government Accounting Principles

2021 ◽  
Author(s):  
Yusriadi Yusriadi
Keyword(s):  
Financial Management ◽  
Accounting Standards ◽  
Primary Data ◽  
Research Approach ◽  
Financial Accountability ◽  
Government Accounting ◽  
Study Results ◽  
The Government ◽  
Village Government ◽  
The Village

Village financial management includes all activities, including planning, implementation, administration, and village financial accountability. Village finances are managed based on transparent, accountable, participatory principles and are carried out in an orderly and disciplined budget. The purpose of this study is to evaluate the presentation of the financial statements of the Padang Loang Village government, Chinese District, whether it is following the government accounting standards mandated by the Indonesian government. This study uses a descriptive qualitative research approach, where the Village Financial Accountability Report (LPJ) is the main object of the study. The informants were the Village Head, Village Secretary, Village Treasurer, and all government staffs in Padang Loang Village, Cina District, Bone Regency, South Sulawesi Province. Data sources consisted of primary data and secondary data, namely interviews and field observations, and available documents sourced from the village government office under study. Simultaneously, the research stage is carried out through data collection, data processing, data presentation, and concluding. The study results indicate that the evaluation of the production of financial accountability reports in the village of Padang Loang is quite good and following the accounting standards recommended by the government. Besides, the accountability reporting procedure carried out by the Padang Loang Village government, either the village treasurer to the Village Head or from the Village Head to the District Government (Camat) and Regency Government (Bupati), is considered fair enough, transparent, and accountable.

scholarly journals Analisis Faktor-Faktor yang Menyebabkan Keterlambatan Penyaluran Dana Desa Studi Kasus pada Kabupaten Pacitan

2016 ◽  
Vol 1 (3) ◽  
pp. 35-48
Author(s):  
Ilyassa Ardhi
Keyword(s):  
Civil Society ◽  
Qualitative Analysis ◽  
Program Implementation ◽  
Research Method ◽  
Central Government ◽  
The Other ◽  
Government Program ◽  
Other Hand ◽  
First Time ◽  
The Village

This study analyzes the implementation of the Village Fund Program and the cause of the delay in absorption of the fund in 2015 in Pacitan District. The Village Fund Program as a central government program was implemented at the first time in 2015. The Civil Society and Village Empowerment Board (BPMPD) was investigated with regard to a sample of seven villages in Pacitan District. The research method is descriptive qualitative analysis, with data collected by conducting interviews and collecting documentation. The results reveal that the delay in absorption was caused by deficient regulations, which were subsequently revised in April 2015 to improve the implementation of the Village Fund Program. As a result, the Program implementation timeline is shifting from the initial plan. On the other hand, the BPMPD of Pacitan District faced difficulties in interpreting the regulations regarding the implementation of the Program from three line ministries.                         Abstrak Penelitian ini bertujuan untuk menganalisis pelaksanaan Program Dana Desa dan mencari penyebab terjadinya keterlambatan penyerapan dana desa pada tahun 2015. Penelitian ini dilakukan di Kabupaten Pacitan. Penelitian dilakukan pada Badan Pemberdayaan Masyarakat dan Pemerintahan Desa (BPMPD) dan mengambil tujuh desa sebagai sampel. Metode analisis data dalam penelitian ini adalah kualitatif deskriptif, yang sumber datanya diperoleh dengan melaksanakan wawancara dan dari sumber dokumentasi. Hasil penelitian menunjukkan bahwa keterlambatan penyerapan Dana Desa disebabkan oleh ketidaksempurnaan peraturan yang mendasari pelaksanaan Program Dana Desa. Akibatnya, pada bulan April 2015 dilakukan perubahan peraturan pelaksanaan Program Dana Desa yang berdampak pada bergesernya timeline pelaksanaan program tersebut. Di samping itu, BPMPD Kabupaten Pacitan menghadapi kendala dalam penginterpretasian peraturan terkait pelaksanaan Program Dana Desa dari tiga kementerian terkait.

scholarly journals Pendampingan Usaha Mikro dan Masyarakat Desa Balunijuk dalam Mewujudkan Kampung HalalL

2020 ◽  
Vol 6 (2) ◽  
pp. 173-180
Author(s):  
Occa Roanisca ◽  
Maya Yusnita ◽  
Robby Gus Mahardika
Keyword(s):  
Central Government ◽  
Raw Materials ◽  
Food And Beverage ◽  
Halal Food ◽  
Global Concern ◽  
The Government ◽  
Direct Guidance ◽  
The Village ◽  
Selection Of

Halal product assurance is a global concern, especially in some Southeast Asian countries. The Government of Indonesia through law No. 33 of 2014 requires food and beverage products circulating in Indonesia to have halal certificates. Responding to the central government program, the Government of Bangka Belitung has issued a Regional Regulation on the Implementation of Safe and Halal Food Guarantees. The purpose of the Community Partnership Program (CPP) is to realize Balunijuk Village as Halal Village. The determination of these objectives is the result of an agreement between the village officials and food and beverage business people in Balunijuk Village. The method of implementation in this activity is in the form of direct guidance to six fostered partners to obtain a Sanitation Hygiene (HS) certificate, and socialization on halal lifestyle targeting the community, village officials and six fostered businesses. Six fostered businesses in the village of Balunijuk have received Sanitation Hygiene (HS) Eligible Certificates. The issuance of HS certificates in the foster stalls shows the seriousness of partners in maintaining the cleanliness of the production process, raw materials and sanitation of production sites. HS Certificate as a requirement for business actors to apply for a Halal Certificate LPPOM MUI in Bangka Belitung. As many as 90% of participants understood about halal lifestyle material, besides that participants felt the need to apply halal lifestyle, especially in the selection of food and drinks to be consumed because it had an impact on physical and spiritual health. The results of this activity are the initiators to realize Balunijuk Village as Halal Village.

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