Evaluasi Implementasi Kebijakan Sistem Keuangan Desa (Siskeudes) di Desa Munggu Kecamatan Ngabang Kabupaten Landak

2020 ◽  
Vol 1 (2) ◽  
pp. 111
Author(s):  
Fuaddianto Fajar Satrio
Keyword(s):  
Financial System ◽  
Financial Reports ◽  
Financial Report ◽  
The Village

ABSTRACTThis study describes the result of evaluation of the implementation of the Village Financial System (SISKEUDES) policy in Munggu Village, Ngabang District, Landak Regency. This study is based on the observation and interview conducted by the author at the Village Office of Munggu Village, Ngabang District, Landak Regency where problems are found in the preparation of village financial reports using SISKEUDES.The study aims to describe and analyze the evaluation of the Implementation of the Village Financial System(SISKEUDES) Policy in Munggu Village, Ngabang District, Landak Regency.The approach used in this study isdescriptive qualitativewhilemethods for collecting data are observation, documentation and interview.The collected data will be presented by reducing unnecessary data in the study and then drawing conclusions.There are 2 (two) perspectives of the results, which are‘compliance perspective’ and ‘what’s happening perspective’.Based on the results for Compliance perspective, the implementation of the Village Financial System (SISKEUDES) policy in Munggu Village, Ngabang District, Landak Regency Is not optimal yet, it can be seen from the delay in submitting village financial report so the implementation of the policy does not go according to the plan.In addition, the existing facilities and resources in Munggu Village are inadequate for the implementation of the SISKEUDES policy.Furthermore, based on the results for What’s happening perspective, the implementation of the policy is also not optimal yet. The replacement of the SISKEUDES operator in Munggu Village affect the implementation of the SISKEUDES application because it has an impact on delays in making financial reports using the SISKEUDES application.Keywords: evaluation, implementation, Siskeudes, compliance, what’s happening

scholarly journals SISTEM INFORMASI AKUNTANSI ALOKASI DANA DESA DI DESA TANJUNG DALAM KECAMATAN PONDOK KUBANG KABUPATEN BENGKULU TENGAH

2019 ◽  
Vol 2 (2) ◽  
pp. 78
Author(s):  
Shelvia Rezeki ◽  
Iwin Arnova
Keyword(s):  
Information System ◽  
Information Systems ◽  
Accounting Information ◽  
Financial Reports ◽  
Accounting Information System ◽  
Accounting Information Systems ◽  
Financial Report ◽  
Fund Allocation ◽  
Real Picture ◽  
The Village

The purpose of this study is to determine whether the village apparatus of Tanjung Dalam has the ability to make financial reports of the Village Fund Allocation in accordance with the Accounting Information System and To determine whether village officials are weak in terms of financial administration in Accounting Information Systems Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. This descriptive-based research is trying to describe the real picture of the phenomenon that occurs in the application of Accounting Information Systems on Village Fund Allocation in Tanjung Dalam Village, Pondok Kubang Sub-district of Central Bengkulu Regency. While the technique used in the form of direct observation to the village of Tanjung Dalam, Pondok Kubang Sub-district of Central Bengkulu Regency, who then conducted interviews and documentation studies.After the data collected and data analysis it can be drawn conclusion, namely: In the management of village funds in the village of Tanjung Dalam is in accordance with the accounting information system and already using computerized system. While the executor of Accounting Information System is the treasurer of the village itself that has been able to arrange the village finances properly in accordance with Accounting Information Systems. Any acceptance or expenditure of village funds is recorded in the village general treasury. It's just that there is still lack of supporting facilities for the officers who manage the village fund's financial report.

scholarly journals Program Kemitraan Masyarakat Stimulus Kelompok Penjahit Pakaian di Desa Sungai Bali Kecamatan Pulau Sebuku Kabupaten Kotabaru Provinsi Kalimantan Selatan

2020 ◽  
Vol 2 (2) ◽  
pp. 63
Author(s):  
Dayat Ikhsan Hajati ◽  
Taufik Rahim
Keyword(s):  
Production Capacity ◽  
Production Equipment ◽  
Business Success ◽  
Financial Reports ◽  
Financial Report ◽  
Quality Product ◽  
Additional Production ◽  
Long Time ◽  
To Come ◽  
The Village

Community Partnership Stimulus Program of Clothing Tailor Group in Sungai Bali Village, Sebuku Island District, Kotabaru Regency, South Kalimantan Province The problems faced by partners are: 1) Equipment and production equipment are still limited so that it takes a long time to fulfill large orders; 2) The equipment and production equipment are still very simple, which hinders the production process; 3) Inadequate place for display and stock storage; 4) The partner has never made a business financial report so that the partner cannot measure the development of his business so far; 5) Marketing is still very limited and passive where buying and selling is only waiting for the buyer to come to the house; 6) Promotional activities have never been carried out so that the product is only known to the community in the village; 7) The absence of a business name board so that prospective buyers from other villages is difficult to find partner business places. This community service program aimed to help partners overcome problems in the aspects of production and business management. The method or approach applied was discussion, training, mentoring, and adding the business equipment and equipment to motivate partners to achieve business success. The results and outcomes achieved were 1) Partners received additional production equipment such as portable electric sewing machines, new manual sewing machines, and storefront cabinets for product stock storage and name boards/signs; 2) Partners got training and assistance in making notes or financial reports, marketing management, and business correspondence; and 3) Partners could improve skills, product quality, product quantity, product types, production capacity, assets, and business income.

scholarly journals Kecanggihan Teknologi Informasi, Kompetensi Sumber Daya Manusia dan Efektivitas Penggunaan Sistem Keuangan Desa

2021 ◽  
Vol 31 (8) ◽  
pp. 1987
Author(s):  
Ni Putu Sundari Maheni Premaswari ◽  
I Wayan Suartana
Keyword(s):  
Information Technology ◽  
Human Resources ◽  
Human Resource ◽  
Linear Regression Analysis ◽  
Financial System ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Financial Reports ◽  
Village Government ◽  
The Village

The effective use of the village financial system can produce financial reports that are received in a timely, accurate, and reliable manner so that they can be used as a basis for decision making. The effectiveness of the use of the village financial system needs to be supported by the competence of good human resources and sophisticated information technology. This study aims to determine how the influence of information technology sophistication and human resource competence on the effectiveness of the use of the village financial system (Siskeudes) in the Village Government in Denpasar City. This research was conducted at the Village Government in Denpasar City with a saturated sampling technique using 54 samples. Data collection was carried out through interviews and questionnaires. The analysis technique used in this research is multiple linear regression analysis. The results of this study indicate that the more sophisticated the information technology and the better the competence of human resources, using the village financial system will be more effective. Keywords: Sophistication of information Technology; Human Resource Competence; Effectiveness of Using The Village Financial System.

scholarly journals Does the Implementation of the Village Financial System (Siskeudes) Program Improve the Quality of Financial Reports and Village Government Performance?

2018 ◽  
Vol 1 (2) ◽  
pp. 1-12
Author(s):  
Amin Ariyanti ◽  
Andy Alfatih
Keyword(s):  
Financial Management ◽  
Structural Equation ◽  
Financial System ◽  
Management Training ◽  
Equation Modeling ◽  
Financial Reports ◽  
Village Government ◽  
The Village ◽  
System Program

ABSTRACT The purpose of this study was to determine the effect of the implementation of the village financial system program (Siskeudes) through the quality of financial reports on the performance of village governments in Batang District. This research is a quantitative study using a survey approach that is by distributing questionnaires. The populations in this study were all villages in Batang Regency. Sample total was 150 villages, consisting of 2 stakeholders (village heads as budget users and village treasurers as financial staff) was selected as respondents in this study. The technique used to determine the sample is cluster random sampling. The method used to analyze data is Structural Equation Modeling. The results found that the implementation of the village financial system (Siskeudes) program through the quality of financial reports significantly affected the performance of village governments in Batang District. This study recommends that financial management training involve all PTPKD (Village Financial Management Technical Tools). The need for a village government budget team (TPAP district) at the sub-district level has the task of preparing and implementing policies in the context of drafting APB district, thus accelerating the planning and budgeting stages of village finances. In addition, regular supervision needs to be intensified, namely with an online monitoring system, and the existence of a reward and punishment scheme so as to improve the performance of the village government.

scholarly journals Peningkatan Kapasitas Pelaporan Keuangan Bumdesa Gesang Sejahtera Desa Gesang Kecamatan Tempeh Kabupaten Lumajang

2017 ◽  
Vol 1 (1) ◽  
Author(s):  
Moh. Hudi Setyobakti
Keyword(s):  
Financial Reporting ◽  
Financial Management ◽  
Financial Statement ◽  
Financial Reports ◽  
Transportation Services ◽  
Financial Report ◽  
Management Capability ◽  
Village Government ◽  
Financial Administration ◽  
The Village

Business Unit of Village Unit or Bumdesa is mandate of Law no. 6 Year 2014 on the Village. The establishment of BUMDesa is an effort to accommodate all activities in the field of economy and / or public services managed by the village and / or inter-village cooperation. The regulation on BUMDesa is regulated through Village Regulations. Bumdesa Gesang Sejahtera was established in 2017, with a legal umbrella of village law. The effort developed by Bumdesa is based on the potential of agriculture and other sectors that have become embryos before. Businesses managed by Bumdesa include; (1) agriculture with organic rice production and fertilizer business, organic agricultural medicine, (2) waste transportation services, (3) HIPPA water service. The problem faced by Bumdesa Gesang Sejahtera as a partner is not yet optimal financial management Bumdesa, which consists of planning, implementation, administration and financial accountability. The pressing issue is financial administration, where Bumdesa has not been able to present financial reports and report to the Village Government. Devotion is done, is training and mentoring activities on (1) standardization of financial format, (2) process of preparation of financial statement, (3) OJT prepare financial report. The output of this devotion is the management capability for the operational operators in the process of administration and financial reporting Bumdesa covers the aspects of cognitive, psychomotor and affective.

scholarly journals KEPATUHAN APARATUR DESA DALAM PENATAUSAHAAN PENGELOLAAN KEUANGAN DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 DI WILAYAH KECAMATAN SAMBAS KABUPATEN SAMBAS

2017 ◽  
Vol 5 (2) ◽  
pp. 181
Author(s):  
Yuliansyah Yuliansyah ◽  
Munandar Munandar
Keyword(s):  
Human Resources ◽  
Financial Management ◽  
Financial System ◽  
Qualitative Design ◽  
Financial Report ◽  
Finance Management ◽  
The Village

The research title is the obidience of village administration office toward village financial management based on Domestic Ministry Decree No 113/2014. The objectives this research is to find out the obedience of village administration office, especially in Sambas district area, towardthe system of village finance management as regulated by Domestic Ministy No 113/2014.This research applied descriptise method with qualitative design. This research found that most of village administration offices of Sambas distric areas had followed and implemented the regulation of local goverment office No 13/2015 regarding the guideline of managing village financial system as decreed on Domestic Ministry Decree No 113/2014. The study aslo found that the village administration had narrow understanding on the some parts the financial system due to lack of technical quidence on village financial system and lack of adequate human resources of the office. As a result, some village administration did not make their financial report accordence with the regulation stated and the ministy of rural.

scholarly journals PENGELOLAAN KEUANGAN BERBASIS APLIKASI SISTEM KEUANGAN DESA

2019 ◽  
Vol 25 (2) ◽  
pp. 69
Author(s):  
Rita Martini ◽  
Resy Agustin ◽  
Amira Fairuzdita ◽  
Anggun Noval Murinda
Keyword(s):  
Human Resources ◽  
Financial Management ◽  
Financial System ◽  
Financial Reports ◽  
Finance Management ◽  
Computer Based ◽  
Implementation Method ◽  
The Village

Pengalokasian dana membutuhkan pengelolaan keuangan desa yang bersih, tertib, efektif, dan efisien. Sebagai pertanggungjawabannya, desa menyusun laporan keuangan yang dipermudah dengan adanya Aplikasi Sistem Keuangan Desa (SISKEUDES). Dalam penerapannya, perangkat desa mengalami kesulitan dalam pengoperasianya. Kajian ini bertujuan mengetahui penerapan aplikasi SISKEUDES dalam pengelolaan keuangan termasuk kendala-kendala yang terjadi sebenarnya di lapangan. Metode pelaksanaan dilakukan dengan pendampingan dan observasi kemudian dipaparkan secara kualitatif. Hasilnya penerapan aplikasi SISKEUDES mendukung penyediaan laporan keuangan berbasis komputer, namun dalam pelaksanaaannya terkendala oleh kompetensi sumber daya manusia dan fasilitas desa yang kurang memadai.  Kata kunci: Pengelolaan keuangan, aplikasi SISKEUDES AbstractThe allocation of village funds requires village finance management that is compassionate, subordinate, effective and efficient. As a responsibility, the village prepares financial reports that are facilitated by the application of the village financial system (SISKEUDES). In its implementation, village officials have difficulties in the operation of this application. The purpose of this article is to find out the application of SISKEUDES in financial management including the actual obstacles that occur in the field. The implementation method is carried out with assistance and observations are then presented qualitatively. The result of the application implementation supports the provision of computer-based financial reports, but in the implementation there some obstacles come from inadequate competence of human resources and village facilities. Keywords: Financial management, SISKEUDES application

scholarly journals KEMAMPUAN PEGAWAI BUMDES DALAM MENGAPLIKASIKAN ZAHIR DALAM PEMBUATAN LAPORAN KEUANGAN DI DESA PEMATANG SERAI TANJUNG PURA DI SUMATERA UTARA

2021 ◽  
Vol 4 (1) ◽  
pp. 118
Author(s):  
Vina Arnita ◽  
Hernawaty Hernawaty ◽  
Eky Ermal M
Keyword(s):  
High School ◽  
Central Government ◽  
Financial Statements ◽  
Educational Background ◽  
Financial Reports ◽  
Financial Report ◽  
Know How ◽  
The Village

In this dedication the researcher helps provide solutions to Bumdes employees to make financial reports. At the beginning of this dedication, the researchers visited Pematang Village, Lemongrass, Tanjung Pura, and Bumdes employees told of their strengths and weaknesses. The deficiencies faced by them were also explained during the visit. The village residents who were in the area of Lemongrass Temple were one of the villages that received grants from the central government. So the problems that arise they do not understand to make computerized financial statements. With this problem the researchers took part in alleviating their problems in making financial statements. The disadvantage faced by them was that the employees in Bumdes only graduated from high school, so they did not know how to make a correct financial report. Educational background for Bumdes employees makes it difficult for them to understand financial statements, researchers provide learning about accounting and accounts from accounting. After they understand new accounts entered into journals. By completing accounts and journals, then they can enter financial reports through the zahir application.

scholarly journals The effect of human resources, internal control system, and implementation effectiveness of village financial systems on village financial statements quality (Survey on entire village in Bantul district)

2019 ◽  
Vol 3 (1) ◽  
pp. 23
Author(s):  
Bambang Jatmiko ◽  
Nano Prawoto ◽  
Rini Juni Astuti ◽  
Desy Wulandari
Keyword(s):  
Control System ◽  
Human Resources ◽  
Internal Control ◽  
Central Government ◽  
Financial System ◽  
Primary Data ◽  
Financial Reports ◽  
Study Results ◽  
Internal Control System ◽  
The Village

<p>The research objectives are follows: (1) to test and prove empirically the effect of human resources on village Financial Reports Quality; (2) to test and prove empirically the effect of internal controls on village Financial Reports Quality. (3) to test and prove empirically the effectiveness of Village Financial System (SISKEUDES) on the village Financial Reports Quality. The research object were villages in Bantul Regency. The samples were 43 villages selected by purposive sampling method. The respondent targets were village heads, village secretaries, or financial staff. This study uses a quantitative method with primary data collection by questionnaires. The study results show that human resources in villages of Bantul Regency are still low due to lack of training and experience to make financial reports. The internal control system of villages in Bantul Regency is quite satisfactory. They have understood the procedures of their respective main tasks and functions, the risks faced of their mistakes and frauds. The Village Financial System in villages of Bantul Regency has been effectively implemented because all villages have used the Village Financial System application in order all the financial reports can be directly accounted for by central government.</p>

scholarly journals EFFECT OF VILLAGE APPARATUS PERFORMANCE, INTERNAL CONTROL, INFORMATION TECHNOLOGY UTILIZATION ON VILLAGE FUND ACCOUNTABILITY AND IMPLICATIONS ON QUALITY VILLAGE FINANCIAL REPORT

2021 ◽  
Vol 2 (4) ◽  
pp. 569-580
Author(s):  
Budi Hendaris ◽  
Romli Romli
Keyword(s):  
Information Technology ◽  
Internal Control ◽  
Technology Use ◽  
Financial Statements ◽  
Fund Management ◽  
Financial Reports ◽  
Financial Report ◽  
Survey Techniques ◽  
The Village

Village Fund is a new policy, so it needs good accountability. As a form of responsibility for village fund management, it is necessary to make quality financial statements. This study aims to analyze the effect of village apparatus performance, internal control, and information technology on fund management accountability and its implications for the quality of financial reports. This research used quantitative and retrieval methods using survey techniques. It was conducted using 117 respondents as officials in charge of compiling financial reports in West Bandung Regency villages. Furthermore, data analysis was performed using  SEM PLS with PLS 3.0. The results showed that the village apparatus performance, internal control, and information technology use affected fund management accountability and the quality of financial reports. The research results imply that creating quality village financial statements required village apparatus performance, internal control, use of information technology, and fair accountability

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