scholarly journals EVALUASI TERHADAP PENYALURAN, PENGELOLAAN DAN PERTANGGUNGJAWABAN PENGGUNAAN DANA DESA DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DESA PADA PEMERINTAH DAERAH KABUPATEN BINTAN (STUDI KASUS PADA DESA BERAKIT KECAMATANTEL

CASH ◽  
2020 ◽  
Vol 3 (02) ◽  
pp. 31-45
Author(s):  
Salihi Pro

This study aims to compare the mechanism of distribution, management and accountability of the use of village funds in the Government of Bintan Regency with the rules and regulations applicable. The method used in this research is descriptive qualitative method by conducting data collection through observation, literature study and interview with the authorized party.               Village Funds are funds disbursed by the Central Government to help accelerate development in the villages, help improve the economy in the villages and also help the operational costs of village administration in order to maximize the maximum service for the villagers.               Regulation of the Minister of Finance No. 93 / PMK.07 / 2015 has clearly set out procedures for the allocation, distribution, use, monitoring and evaluation of village funds. Therefore, village government officials are required to fully understand the prevailing regulations in order to manage, use and account for village funds maximally, correctly and accountable.               Expenditure accountability is absolute in the use of village funds as a form of administrative and morally accountable. For that every State apparatus using State budget must be accountable properly and accountable.

2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Rasji Rasji

Village government is the lowest level of government in the Government of the Republic of Indonesia. Its existence is very strategic for the implementation of programs of the central government, local government, and the wishes of the village community, so that the village government can help create a balance between the goals desired by the state and those desired by the people, namely the welfare of the people. For this reason, the role of village government officials is important to achieve the success of implementing village government tasks. In fact, there are still many village government officials who have not been able to carry out their duties and authorities properly and correctly. How are efforts to strengthen the role of village government officials so that they are able to carry out their duties and authority properly and correctly? One effort that can be done is to provide technical guidance to village government officials regarding village governance, the duties and authorities of village government officials, as well as the preparation of village regulations. Through this activity, it is hoped that the role of the village government apparatus in carrying out their duties and authorities will be strong, so that their duties and authorities can be carried out properly and correctlyABSTRAK;Pemerintahan desa adalah tingkat pemerintahan terendah di dalam Pemerintahan Negara Republik Indonesia. Keberadaannya sangat strategis bagi penerapan program pemerintah pusat, pemerintah daerah, dan keinginan masyarakat desa, sehingga pemerintah desa dapat membantu terciptanya keseimbangan tujuan yang diinginkan oleh negara dan yang diinginkan oleh rakyat yaitu kesejahteraan rakyat. Untuk itu peran aparatur pemerintahan desa menjadi penting untuk mencapai keberhasilan pelaksanaan tugas pemerintahan desa. Pada kenyataannya masih banyak aparatur pemerintahan desa yang belum dapat melaksanakan tugas dan wewenangnya dengan baik dan benar. Bagaimana upaya menguatkan peran aparatur pemerintahan desa, agar mampu menjalankan tugas dan wewenangnya secara baik dan benar? Salah satu upaya yang dapat dilakukan adalah memberikan bimbingan teknis kepada aparatur pemerintahan desa mengenai pemerintahan desa, tugas dan wewenang aparatur pemerintah desa, maupun penyusunan peraturan desa. Melalui kegiatan ini diharapkan peran aparatur pemerintahan desa dalam melaksanakan tugas dan wewenangnya menjadi kuat, sehingga tugas dan wewenangnya dapat dilaksanakan dengan baik dan benar.


2020 ◽  
Vol 15 (2) ◽  
pp. 76-86
Author(s):  
Fredi Enumbi ◽  
Paulus Allolayuk ◽  
Mariolin Sanggenafa

  Abstract The objectives of this study are (1) To determine village financial management in Hinekombe Village, Sentani District, Jayapura Regency in accordance with Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. (2) To find out the obstacles faced by the village government in financial management and accountability in Hinekombe Village, Sentani District, Jayapura Regency. This research method is descriptive using a qualitative approach, data collection techniques through observation, interviews and literature study. The primary data sources were interview data and secondary data from the hinekombe village profile. The research informants were 10 people. The results show that (1) the government of Hinekombe Village, Sentani District, Jaypura Regency is good enough in managing village finances in accordance with Permendagri Number 20 of 2018 concerning Village Financial Management. This shows that the Hinekombe Village Government has tried its best to be able to implement the central government regulations on village financial management even though there are some activity items that are incomplete in their reporting. (2) Constraints faced by the village government in financial management in Hinekombe Village, Sentani District, Jayapura Regency. Namely, community self-help is still lacking, supervision is also lacking. In addition, budget changes were not carried out through deliberations with community leaders or unilaterally by the Hinekombe Village Government Apparatus which made the community less confident in financial management carried out by the hinekombe village government. Keywords: Financial Management; Hinekombe Village. Abstrak Tujuan dari penelitian ini adalah (1) Untuk mengetahui pengelolaan keuangan desa di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura sesuai dengan Permendagri Nomor 20 tahun 2018 Tentang Pengelolaan Keuangan Desa. (2) Untuk mengetahui kendala-kendala yang dihadapi pemerintah kampung dalam pengelolaan dan pertanggung jawaban keuangan di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura. Metode penelitian ini adalah deskriptif menggunakan pendekatan kualitatif . Sumber data primer yaitu data wawancara dan data sekunder profil kampung hinekombe. Informan penelitian sebanyak 10 orang. Teknik pengumpulan data melalui observasi, wawancara dan studi pustaka. Metode analisis yaitu reduksi data, pengelompokan data, display data dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa (1) Pemerintah Kampung Hinekombe Distrik Sentani Kabupaten Jayapura sudah cukup baik dalam melakukan pengelolaan keuangan kampung sesuai dengan Permendagri Nomor 20 tahun 2018 Tentang Pengelolaan Keuangan Desa. Hal ini menunjukkan bahwa Pemerintah Kampun Hinekombe telah berusaha bekerja dengan maksimal untuk dapat mengimplementasikan peraturan pemerintah pusat tentang pengelolaan keuangan kampung walaupun ada beberapa item kegiatan yang kurang tidak lengkap dalam pelaporannya. (2) Kendala-kendala yang dihadapi pemerintah kampung dalam pengelolaan keuangan di Kampung Hinekombe Distrik Sentani Kabupaten Jayapura.yaitu Swadaya Masyarakat masih kurang, pengawasan juga masih kurang. Selain itu juga perubahan anggaran tidak dilakukan melalui musyawarah dengan tokoh masyarakat atau sepihak oleh Aparatur Pemerintah Kampung Hinekombe yang membuat masyarakat kurang begitu percaya terhadap pengelolaan keuangan yang dilakukan pemerintah kampung hinekombe. Kata kunci : Pengelolaan Keuangan, Kampung Hinekombe.


2020 ◽  
Vol 3 (2) ◽  
pp. 8-15
Author(s):  
I Wayan Sutrisna

The development carried out in the village is currently undergoing increasingly rapid changes, so that village government officials are needed who can really adapt to chang- ing conditions. The village government must also be able to explore the potential of the vil- lage which can be used to increase Village Original Income (PAD), which leads to improving the welfare of all village communities. Community empowerment is absolutely necessary so that society becomes strong, especially in the economic field. Community empowerment is absolutely necessary so that society becomes strong, especially in the economic field. Village Owned Enterprises (BUMDes) is an economic empowerment institution for rural commu- nities, this institution is a forum for village communities to strengthen the economy towards prosperity. It is hoped that the government will continue to strive to provide understanding to the village government of the importance of the existence of this economic institution in empowering village communities. Strengthening BUMDes institutions must be a priority by the village government, supported by all levels of society. Well-managed village business institutions will provide enormous benefits to the life of village communities. The community will receive benefits individually, especially those who are directly involved in this village business. In addition, BUMDes that are well managed will be able to increase village govern- ment finances used in village development to reduce poverty and at the same time improve community welfare. This paper uses a study with a literature study approach which aims to find out about the existence of BUMDes in Economic Development in Villages.


2011 ◽  
Vol 13 (4) ◽  
pp. 415-434
Author(s):  
Haryo Kuncoro

This paper is designed to analyze the sustainability of the central government budget in the case of Indonesia over the period of 1999-2009. First, we explore the theoretical background of the fiscal sustainability. Second, we develop a model to capture some factors determining the fiscal sustainability. Unlike the previous studies, we use both domestic debt and foreign debt to assess the fiscal solvency. Finally, we estimate it empirically. Based on the quarterly data analysis, we concluded that the government budget is unsustainable. This is associated with domestic debt rather than foreign debt. They imply that the central government should manage the debts carefully including re-profile, re-schedule, and re-structure them in order to spread the excess burden in the future. Also, the fiscal risks should be calculated comprehensively in order to maintain solvency.Keywords: Domestic debt, Foreign debt, Fiscal sustainability, Primary balanceJEL Clasbsification: E62, H63


2017 ◽  
Vol 2 (2) ◽  
pp. 57-73
Author(s):  
Yenik Pujowati

ABSTRAKSetelah peralihan rezim dari orde baru ke reformasi Negara melahirkan Undang-Undang No. 28 tahun 1999. Dalam peraturan tersebut, menjadi tujuh azas dan menjadipedoman bagi seluruh perangkat Negara untuk melaksanakan tugas. Ketujuh azastersebut meliputi azas kepastian hukum, azas tertib penyelenggaran, azas kepentinganumum, azas keterbukaan, azas proporsionality, azas prfesionalitas dan azasakuntabilitas.Otonomi daerah juga terbagi atas Pemerintahan Tingkat Provinsi,Pemerintahan Tingkat Kabupaten/Kota, dan Pemerintahan Tingkat Desa.Pemerintahan Desa dikatakan pemerintahan yang otonom karena dalam UU No. 6Tahun 2014, desa adalah kesatuan masyarakat hukum yang memiliki kewenangan untukmengurus dan mengatur kepentingan masyarakat setempat berdasarkan adat istiadatdan asal usul yang diakui oleh Negara. Dengan demikian pemerintah desa tidakbergantung sepenuhnya pada pemerintahan diatasnya dalam urusan pelaksanaanPemerintahan Desa. Desa juga memiliki kewenangan untuk menyelenggarakan pestademokrasi dan adanya pemilihan Kepala Desa dan lembaga BPD adalah wujud daridemokrasi tersebut.Kata Kunci : Good Governance, Badan pemusyawaratan Desa (BPD)AbstractAfter the transition of the regime from the new order to the reform of the State gave riseto Law no. 28 of 1999. In the regulation, it becomes the seven principles and serves asthe guidance for all State apparatus to carry out the task. The seven principles cover theprinciples of legal certainty, the principles of orderliness, the principles of publicinterest, the principles of transparency, the principle of proportionality, the principle ofprofessionalism and the principle of accountability. Regional autonomy is also dividedinto Provincial, Regency / Municipal Governance and Village Government. VillageGovernment is said to be an autonomous government because in Law no. 6 Year 2014,the village is a legal community unit which has the authority to administer and regulatethe interests of the local community based on customs and origins recognized by theState. Thus the village government does not depend entirely on the government above itin the affairs of the implementation of Village Government. Villages also have theauthority to organize democratic parties and the election of village heads and BPDinstitutions is a manifestation of the democracy.Keywords: Good Governance, Village Development Board (BPD)


2020 ◽  
Vol 006 (02) ◽  
pp. 325-330
Author(s):  
Nugroho Suryo Bintoro

The growth of central government debt in Indonesia is the subject of endless discussion for both economists and experts in other fields. Although the government uses this debt in order to increase Indonesia's competence through infrastructure development, there are problems in the form of previous accumulated debts. This accumulative debt is known as the concept of “debt stock” which is assessed through Indonesia's fiscal resilience (APBN) to measure the repayment capacity of new debts that will be made in the future. This ability will be seen using long-term data from 1990 to 2016 which is reflected in the variables of central government debt, government spending and revenue so that it is known that Indonesia's central government debt can still be said to be sustainable and the Indonesian government should prioritize productive expenditures in order to increase government revenues.


2020 ◽  
Vol 6 (2) ◽  
pp. 81
Author(s):  
Rindang Mustikawati ◽  
Arief Maulana

Papua Province is an area whose development is still lagging behind in Indonesia. The continually conflicts causes the development of the Province of Papua is very behind compared to other regions. To overcome this problem, the government provides special autonomy funds to make improvements in the fields of education, poverty, health, economic improvement and infrastructure. This study analyzes the differences in the fields of education, health and poverty before and after the granting of the Papua special autonomy fund. By analyzing these areas, we can see the effectiveness of the special autonomy fund after 18 years of funding by the central government. This study is a policy study (policy research) by collecting data and then analyzed into a conclusion and recommendation. The method used in this study is descriptive qualitative. Data collection techniques are done through literature study and Focus Group Discussion. The results of this study indicate that the conditions of education, health, and poverty alleviation before and after special autonomy did not change significantly. The change is very slow when compared to the large amount of special autonomy funds allocated each year. This is caused by the institutional system of government that has not worked effectively and efficiently as well as in the quality and quantity of existing human resources.


2018 ◽  
Vol 54 ◽  
pp. 02001
Author(s):  
Devi Rahayu

Many problems faced by Indonesian migrant workers and a comprehensive protection are the reason for the government to ratify Law No. 18 year 2017, The Protection of Indonesian Migrant Workers. The regulation provides protection by not only the central government, local government but also village government. It is expected to provide protection in pre-departure stage, during or after placement. The existence of village of migrant workers which has protection for migrant workers by: doing procedural administration, strengthening migrant workers’ rights, empowering migrant workers. The strengthening of the rights of migrant workers is done by conducting socialization, training of case and studying the regulations of the destination country. By strengthening the rights of migrant workers, it is expected that migrant workers understand their rights, know what they are doing when they are experiencing problems and understand the rules. It is expected that with a pre-procedural placement process and readiness to understand the rights of migrant workers, it can prevent the occurrence of cases while working in the destination country.


2020 ◽  
Vol 10 (2) ◽  
pp. 141
Author(s):  
Trust Madhovi

This paper examines the impact of social accountability mechanisms on the fiscal management challenges facing local government bodies in Zimbabwe. The paper hypothesises that there is a positive relationship between the use of social accountability mechanisms or tools by local authorities and the effectiveness of their fiscal management policies to mobilize more revenue for service delivery. In this study, both quantitative and qualitative methods are adopted in gathering and analysing data from central government officials, Goromonzi Rural District Council employees and members of the public. The results of the study reveal that the local government body faces a number of fiscal management challenges that include a shrinking tax base, non-payment of taxes, resistance to successive budgets; lack of implementation; lack of monitoring and evaluation. Council has implemented participatory budgeting to deal with some of these challenges. While results show a significant improvement in tax collection, some of the challenges have persisted. The paper proposes some recommendations useful to central government, policy makers, civil society organisations, local government officials and the general public. The paper manages to demonstrate that the implementation of social accountability tools can have positive impacts on the fiscal management challenges facing local governments. 


Author(s):  
Nurhazana Nurhazana ◽  
Endang Sri Wahyuni

One form of economic strengthening in the village development with the formation of  village-owned business entity (BUMDesa) by utilizing local resources in an effort to improve the welfare of rural communities. Village financial management patterns are different from BUMDesa management, but the two cannot be separated in terms of accountability for the participation of funds. Starting from this BUMDesa in carrying out its business unit activities, BUMDesa funding sources come from the community, loans / grants from the Government both local and central government. Relating to BUMDesa's business activities which are inseparable from various risks. This research is a literature study that aims to see practically how the effectiveness of BUMDesa's financial management and accounting with the goal model approach. Indicators of the effectiveness of BUMDesa with the goal model approach will be seen in meeting the objectives of BUMDes in the form of achieving the final results of the Business Entity and not seen from the way or process the business entity is moving. This does not deny that good financial management must start from the process of planning, implementing, administering , reporting, financial accountability. The important thing in Accounting is the process of recording and reporting on the use of funds collected to be held accountable to the village community.


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