scholarly journals AKUNTABILITAS PENGELOLAAN KEUANGAN DESA DALAM PEMBERDAYAAN MASYARAKAT (STUDI TENTANG PERANAN BADAN PEMBERDAYAAN MASYARAKAT, PEMERINTAHAN DESA, PEREMPUAN DAN KELUARGA BERENCANA DI KECAMATAN SELAT NASIK KABUPATEN BELITUNG)

2017 ◽  
Vol 4 (2) ◽  
pp. 137
Author(s):  
Azhari .

This study for review the role of community empowernment, village government, population and woman agency in develop the village, which is background by less development in the form of guiding or mentoring that had been on the run. Based on research result obtained condusion that is the role BPMPDPKB Belitung Regency in develop the village still not a optimum about guiding and mentoring are implemented in the period 2010-2013, BPMPDPKB Belitung Regency in develop the village tending to passive waiting for the village to consult about financial management village.

Author(s):  
Fauziah Hanum

This study analyzes the accountability of village funds and the key factors. This study uses a qualitative approach by conducting in-depth interviews with informants at every stage of planning, implementing, administering, reporting, accountability, coaching, and supervision of village financial management. The results of this study indicate that village financial accountability is applied by law number 6 of 2014 with the critical factors of the effectiveness of the village government in managing finances independently but is accompanied by a less than the optimal role of the village consultative body (BPD).


2019 ◽  
Vol 1 (2) ◽  
pp. 105
Author(s):  
Patricia Watulingas ◽  
Lintje Kalangi ◽  
I Gede Suwetja

The Village Financial System Application is a village financial management application system developed by the financial and development audit board or BPKP intended for village financial management. The purpose of this study is to determine the role of the Village Financial System or SISKEUDES on the performance of the village government in the village of Kapataran, the eastern Lembean district, Minahasa Regency. This research uses qualitative research. The data used are primary data in the form of interviews.The informants used were the village head and village secretary.The results showed that: (1) procedures for using SISKEUDES were carried out through 4 stages, namely planning, budgeting, administration, and bookkeeping; (2) ways to integrate low human resources (HR) through assistance and training; (3) the Village Financial System also has a purpose in assessing the performance of the village government. The SISKEUDES has important role to play in the village government which is felt directly by village officials. This is in accordance with the objectives of implementing the SISKEUDES, which is to assist work of village employees.


2020 ◽  
Vol 7 (2) ◽  
pp. 127-146
Author(s):  
Basuki Rachmat

Villages received very serious attention from the Government, with the Government issuing and enacting Law number 6 of 2014, on Villages, as well as establishing Village financial assistance, which is budgeted and allocated in the state budget annually. This financial assistance increases every year in line with the needs and problems of the current village. So the impact of that is where the Village Government in this case the Village Head and his staff must be able to manage the Village Fund effectively and efficiently, and transparently, in order to realize the accountability of Village Fund management. The researcher is interested in the extent to which the role of the village head can improve the performance of village fund management apparatus in the village of Tegalbarang, Tegalbarang sub-district. Tegalbarang village, a few years earlier was included in the IDM category which was lagging behind, with the financial assistance of the Village, the Village and the Village community could utilize the Village Fund to develop the Village Development Infrastructure, so that now Tegalbarang Village was included in the developing Village category based on the Regulation of the Ministry of Disadvantaged Regions number 6 years 2016, and in 2017, Tegalbarang Village is included in the developing village category. This study uses a descriptive qualitative method, with an inductive approach, with the theory used in this study is the Role theory, and related to the apparatus performance theory, as well as theories about the Village and Village Fund management. Conclusions can be explained that with the Prannya Village Head as the person in charge of Village Fund management, where the management is carried out by following and based on the District Head Regulation number 100 of 2017, on Guidelines for Village Financial Management, the performance of the Village apparatus in Village Fund management can be said to be very good, and the constraints that arise can be overcome by deliberation between the Village, the Camat and the Village Facilitation that conducts assistance for the Village Fund assistance in Tegalbarang Village.


2018 ◽  
Vol 3 (2) ◽  
Author(s):  
Zuhrizal Fadhly

This research is about Optimalization of District Role in Village Financial Management. The purpose of this study is to optimize the role of sub-districts in village financial management. This study uses normative legal research methods (legal research), ie. studies that refer to the principles, norms contained in laws and regulations, ranging from Laws, Government Regulations, Ministerial Regulations, Regional Regulations/Qanun, Governor Regulations and Regents Regulations relating to the duties of sub-districts in the guidance and supervision village finance. The approach used in this study is the state approach, and the concept approach, by examining the research material consisting of primary, secondary and tertiary legal materials. The research material is analyzed by qualitative approach, with the aim to understand the meaning of the legal material that has been collected, which then interpreted normatively, logically and systematically by using inductive method. The results of this study indicate that the function of guidance and supervision that has been carried by the sub-district does not clearly reveal the intent and how the business process runs. The definition of village financial management is evident in 5 aspects: planning, implementation, administration, reporting, and accountability need to be clarified by stating the extent of the role of the kecamatan in each stage. In the planning aspect, the sub-districts need to be involved intensively when the village government processes the village development planning. This is aimed at ensuring that the development planning prepared by the village government is in line with regional development planning. District / city governments need to facilitate kecamatan to increase their role in supervising village financial management. One thing that can be done is to facilitate kecamatan devices to obtain education, training, in the framework of competence development. Provincial governments can play a role in financing aspects to strengthen the capacity of kecamatan equipment through education and training.


2020 ◽  
Vol 10 (3) ◽  
pp. 334-344
Author(s):  
Bayu Adhinata ◽  
◽  
I Ketut Darma ◽  
Ni Wayan Sirimiati ◽  
◽  
...  

Village independence is a central issue that is of concern to the government at this time. Village funds provided by the central and regional governments are a way to realize development starting at the village level. The assumption is that when the village is economically, socially, and politically independent, it will support the strength of the state. However, village funds must also be appropriately managed so that village development can be maximized. Good management is an absolute focus to make it happen. Pecatu Village as one of the villages that receive village funds must also make good arrangements to create an independent Pecatu Village, one of which is through village financial management towards an independent village. This study aims to see how the implementation of good village governance through good village financial management is to create an independent village. This study uses a qualitative approach to seeing and analyzing the phenomena and events that occur in the village of Pecatu. The informants in this study were the Head of Pecatu Village, the Head of Government Affairs, the Head of Financial Affairs, and the people of Pecatu Village. The results of this study indicate that Pecatu Village has implemented the principles of good village governance in village financial management to create village independence. One of the efforts to create an independent village is through optimizing the role of village-owned enterprises that help improve the community's economy and village income.


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.


2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Kodoati N. Christi ◽  
Treesje Runtu ◽  
Stanley Kho Walandouw

Through the implementation of law No.28 of 2009 on local taxes and lavies, the tax collection authority of the land tax and rural and urban buildings (PBB-P2) is transferred to the local government. North Minahasa district government in this case Watutumou Village is one of the villages that have potentials in the local tax sector can maximize this policy as an effort to increase acceptance in realizing development in the region. This study aims to  determine the level of effectiveness of Land and Building Tax revenues before and after diverted into local taxes in Watutumou Village, the effort made by the village government to overcome the obstacles that arise in the process of acceptance of PBB-P2 and how the role of village government in optimizing the acceptance of PBB-P2. This study used descriptive quantitative method. The collection of data in this case is interview and documentation. The result of the research note that the effectiveness of PBB-P2 before and after deverted into the criteria effective. But in the year before and after diverted, the realization of PBB-P2 didn’t reach the target specified due to certain obstacles, so it requires the effort and role of government in increasing the acceptance of PBB-P2. For the village government can further improve the acceptance of PBB-P2 with attention to human resource training, socialization and up to date data available in the village.Keywords : PBB-P2, effectiveness, village government


2019 ◽  
Vol 1 (02) ◽  
pp. 216-227
Author(s):  
Abustan Abustun

Dalam perjalanan ketatanegaraan Indonesia, sistem pemerintahan desa kembali mulai diseragamkan melalui Undang-Undang Nomor 6 Tahun 2014 tentang Desa. Penelitian ini bertujuan untuk menjelaskan peran lembaga pemerintahan desa dalam pelaksanaan pembangunan berkelanjutan di pedesaan serta tata kelola kebijakan pembangunan desa melalui pemanfaatan Dana Desa. Metode yang digunakan dalam penelitian ini adalah penelitian hukum empiris. Hasil penelitian ini menjelaskan bahwa faktor pendukung pelaksanaan tugas Kepala Desa di Kecamatan Trucuk yaitu adanya pengarahan, bimbingan, serta pelatihan bagi Kepala Desa dalam menyusun rancangan peraturan desa untuk mewujudkan percepatan pembangunan desa yang berkelanjutan. Sedangkan faktor yang menghambat pelaksanaan tugas Kepala Desa di Kecamatan Trucuk yaitu rendahnya partisipasi masyarakat dalam menyikapi program kerja yang dijalankan oleh pemerintah desa serta rendahnya kesadaran masyarakat dalam memelihara fasilitas umum yang ada di desa. Pemerintahan desa yang baik adalah sebuah kerangka institusional untuk memperkuat otonomi desa karena secara substantif desentralisasi dan otonomi desa bukan hanya masalah pembagian kewenangan antarlevel pemerintah, melainkan sebagai upaya membawa pemerintah untuk lebih dekat dengan masyarakat. Pemerintah desa yang kuat dan otonom tidak akan bermakna bagi masyarakat tanpa ditopang oleh transparansi, akuntabilitas, responsivitas, dan partisipasi masyarakat.   IMPLEMENTATION OF ACCELERATION OF VILLAGE DEVELOPMENT IN REALIZING SUSTAINABLE DEVELOPMENT BASED ON LAW NUMBER 6 YEAR 2014 ABOUT VILLAGE Abstract In the course of the Indonesian state administration, the village government system began to be uniform again through Law Number 6 of 2014 concerning Villages. This research aims to explain the role of village government institutions in the implementation of sustainable development in rural areas and the governance of village development policies through the use of Village Funds. The method used in this research is empirical legal research. The results of this research explain that the supporting factors for the implementation of the duties of the village head in Trucuk Village are direction, guidance, and training for village heads in drafting village regulations to realize the acceleration of sustainable village development. Meanwhile, the factors that hinder the implementation of the duties of the village head in Trucuk Village are the low participation of the community in responding to the work programs run by the village government and the low awareness of the community in maintaining public facilities in the village. Good village governance is an institutional framework to strengthen village autonomy because substantively decentralization and village autonomy are not just a matter of sharing authority between levels of government, but as an effort to bring the government closer to the community. A strong and autonomous village government will not be meaningful to the community without being supported by transparency, accountability, responsiveness and community participation.  


Author(s):  
Eka SISKAWATI ◽  
Meri YULIA ◽  
Zahara ZAHARA

The business entity owned by the Village, as an economic institution at the village level, established to improve the economic welfare of the village community. One of the efforts made is to increase awareness behavior in saving. The behavior of villagers in saving  is often still short-term oriented, so most villagers have not been able to manage finances to anticipate their financial problems in the future. Therefore, research on the role of BUMDes as a village-scale economic institution in improving the financial management capabilities of the village community is very important to do. The purpose of this research is to find out how the role of business entities have    in improving the financial management capabilities of the community through  savings products with a savings pick-up system.  This research uses a qualitative approach with case study methods  in Village Owned Enterprises (BUMDes) Pakandangan Emas. Data collection techniques are conducted through interviews and observations in the field. This research found that Unit sharia savings business in BUMDes Pakandangan Emas can shape people's behavior  in long-term financial management. This behavior is formed mainly through a savings system that is directly picked up to the community.


REFORMASI ◽  
2018 ◽  
Vol 8 (2) ◽  
pp. 178
Author(s):  
Roro Merry Chornelia Wulandary ◽  
Abd. Rohman

The Role of Tourism Office Batu City and Punten Village Government in tourism empowerment is very influential to the progress of Apple Picking Tour which is located in Punten Village, Batu City. This research aims to describe the role of Culture and Tourism Office also The Village Government in manifestation and implementation the mechanism of the tourism maximally. The research uses qualitative method with data collection techniques through interview, observation, and documentation. Data analysis is done in several stages, including data eduction, data presentation and taking the conclusion. The results show that the role of Culture and Tourism Office and Village Government in empowering An Apple Picking Tour was carried through collaboration and give encouragement to the society, to establish the Group of Tourism Consciousness/Kelompok Sadar Wisata, and Joint Farmer group/Gabungan Kelompok Tani (Pokdarwis & Gapoktan), having coordination among the Culture and Tourism Office, Village Government and community, and also to have a Development Plan Deliberation (Musrenbang) in a village level. Peranan Dinas Pariwisata Kota Batu dan Pemerintah Desa Punten dalam pemberdayaan wisata sangat berpengaruh pada perkembangan wisata petik apel yang ada di Desa Punten, Kota Batu. Penelitian ini bertujuan untuk menggambarkan peranan Dinas Pariwisata Kota Batu serta Pemerintah Desa Punten dalam memajukan pariwisata secara maksimal, terutama wisata petik apel yang ada di Desa Punten. Penelitian ini menggunakan metode kualitatif dengan tehnik pengumpulan data melalui wawancara, observasi dan dokumentasi. Analisis data dilakukan dengan beberapa tahap, diantaranya reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa peranan Dinas Pariwisata Kota Batu serta Pemerintah Desa Punten dalam mengembangkan wisata petik apel dilakukan melalui kerjasama dan memberikan dorongan kepada masyarakat dengan membentuk Kelompok Sadar Wisata dan Gabungan Kelompok Tani (Pokdarwis & Gapoktan), melakukan koordinasi antara Dinas Pariwisata, Pemerintah Desa dan masyarakat, serta mendorong adanya musrembang di tingkat desa.


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