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

2020 ◽  
Vol 2 (1) ◽  
pp. 11-18
Author(s):  
Riki Ismail Barokah

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.

2020 ◽  
Vol 2 (1) ◽  
pp. 11-18
Author(s):  
Riki Ismail Barokah

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.


2020 ◽  
Vol 4 (2A) ◽  
pp. 63-76
Author(s):  
Muhammad Saleh

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.


2019 ◽  
Vol 1 (2) ◽  
pp. 523-542
Author(s):  
Sri Ayu Saputri ◽  
Nurzi Sebrina ◽  
Vita Fitria Sari

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.


2020 ◽  
Vol 3 (2) ◽  
pp. 89
Author(s):  
Fannidya Hamdani Zeho ◽  
Ardian Prabowo ◽  
Roro Ayu Estiningtyas ◽  
Mahadiansar Mahadiansar ◽  
I Gede Eko Putra Sri Sentanu

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


2018 ◽  
Vol 1 (1) ◽  
pp. 23-38
Author(s):  
Hikmah Adila ◽  
Andy Alfatih ◽  
Alfitri

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.


2019 ◽  
Vol 17 (2) ◽  
pp. 117-127
Author(s):  
Stenly Salenussa

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.


2018 ◽  
Vol 5 (1) ◽  
pp. 10
Author(s):  
Tarsim Dan Erga Yuhandra

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.


2021 ◽  
Vol 1 (02) ◽  
pp. 67-79
Author(s):  
M. Ardiansyah Syam ◽  
Suratno Suratno ◽  
Syahril Djaddang

Abstrak        Badan Usaha Milik Desa adalah lembaga usaha desa yang dikelola oleh masyarakat dan pemerintah desa dalam upaya memperkuat perekonomian desa dan membangun kemasyarakatan masyarakat yang dibentuk berdasarkan kebutuhan masyarakat desa. Sebagai badan usaha milik umum (milik desa), tata kelola dan akuntabilitas publik juga melekat pada BUMDes. Literasi tata kelola BUMDes tidak hanya bermanfaat bagi pengelola atau pengawas BUMDes, tetapi juga bermanfaat bagi masyarakat desa terkait penggunaan aset desa yang dipisahkan untuk memenuhi kebutuhan masyarakat desa dan memberikan layanan berkualitas kepada masyarakat desa. Melalui tata kelola yang baik, BUMDes diharapkan dapat dikelola secara profesional, mandiri, dan memiliki jaringan yang baik dengan berbagai pihak sehingga dapat terkonsolidasi dan menjadi kekuatan ekonomi pedesaan menuju desa yang mandiri dan mandiri. Kata Kunci:  audit sektor publik, akuntansi & tata kelola desa, transparansi dan akuntabilitas.   Abstract       Village-owned enterprises are village business institutions that are managed by the community and village government in an effort to strengthen the village economy and build social communities that are formed based on the needs of the village community. As a publicly owned (village-owned) enterprise, public governance and accountability are also inherent in BUMDes. BUMDes governance literacy is not only beneficial for BUMDes managers or supervisors, but also benefits village communities related to the use of separated village assets to meet the needs of village communities and provide quality services to village communities. Through good governance, BUMDes are expected to be managed professionally, independently, and have good networks with various parties so that they can be consolidated and become a rural economic power towards an independent and autonomous village. Keywords: village owned enterprises, governance, community empowerment, literacy.


2020 ◽  
Vol 3 (1) ◽  
pp. 45-54
Author(s):  
Fajar Ifan Dolly

The GDM program is a concrete step by the Bungo Regency government in order to improve welfare, provide opportunities for the development of the local economy of the village. As well as increasing the capacity of the community through a variety of village-level organizational affiliations and providing an opportunity for the village government to explore the potential that exists in the village so that it can further be developed into a village economic strength. This study aims to determine how the implementation and effectiveness of the GDM program in the context of community empowerment in Bungo District. This research uses a qualitative method approach with descriptive analysis. Data analysis techniques using the model of Miles and Huberman. Furthermore, this study uses data validity testing using the Triangulation Method, namely by comparing information or data in different ways so as to obtain the correctness of information. The results showed that the implementation of village community empowerment in Bungo District did not go well so it did not create opportunities for the community to be more empowered and protect the weak groups. The implementation of empowerment was also not carried out as stated in the regent's regulations regarding the GDM program. This is because the village government tends to focus more on rural infrastructure development and not focus on empowerment activities. The flow of submission and implementation of village community empowerment activities through groups also did not include and involve the youth organization as a forum for discussion of various group needs that existed in village communities.


ACCRUALS ◽  
2021 ◽  
Vol 5 (01) ◽  
pp. 89-102
Author(s):  
Farida Rika Arini ◽  
Icih Icih ◽  
Trisandi Eka Putri

This study aims to determine the factors that influence the original income of the village. The objects in this study are villages in the Subang Districts area. This research is a quantitative study using secondary data types. The sample selection technique uses purposive sampling to produce 103 villages. The results showed that: (1) Village financial management partially has a significant positive effect on village original income, (2) Village building index partially has no effect on the original income of the village, (3) education level of the apparatus of the village government partially did not have effect on village original income, (4) Village consultative bodies partially do not affect the village's original income, (5) village financial management, village building index, education level of the apparatus of the village government and village consultative bodies simultaneously have a significant effect on village original income.


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