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 Peranan Sistem Keuangan Desa terhadap Kinerja Pemerintah Desa (Studi kasus di Desa Kapataran Kecamatan Lembean Timur Kabupaten Minahasa)

2019 ◽  
Vol 1 (2) ◽  
pp. 105
Author(s):  
Patricia Watulingas ◽  
Lintje Kalangi ◽  
I Gede Suwetja
Keyword(s):  
Human Resources ◽  
Financial Management ◽  
Financial System ◽  
Primary Data ◽  
Application System ◽  
Management Application ◽  
Village Government ◽  
The Village ◽  
And Training

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.

scholarly journals FAKTOR-FAKTOR PENDUKUNG AKUNTABILITAS PENGELOLAAN KEUANGAN DESA

2021 ◽  
Vol 7 (2) ◽  
pp. 215-234
Author(s):  
Neni Nurhayati ◽  
Dendi Purnama ◽  
Mustika Mustika
Keyword(s):  
Human Resources ◽  
Community Participation ◽  
Financial Management ◽  
Financial System ◽  
Development Planning ◽  
Verification Methods ◽  
Consultative Body ◽  
The Village ◽  
Positive Effect

ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh kualitas sumber daya manusia, pengawasan Badan Permusyawaratan Desa dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa dengan sistem keuangan desa sebagai variabel intervening. Penelitian ini menggunakan metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah pemerintah desa se-Kecamatan Talaga dan Kecamatan Maja. Teknik analisis data menggunakan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa kualitas sumber daya manusia (SDM), pengawasan Badan Permusyawaratan Daerah (BPD), partisipasi masyarakat, dan sistem keuangan desa secara parsial berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa. Kualitas SDM dan pengawasan BPD berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa sedangkan partispasi masyarakat tidak berpengaruh terhadap sistem keuangan desa. Sistem keuangan desa mampu memediasi kualitas SDM, pengawasan BPD dan partisipasi masyarakat terhadap akuntabilitas pengelolaan keuangan desa. Implikasi dari penelitian ini untuk mewujudkan asas pengelolaan keuangan desa yang akuntabel diperlukan SDM yang berkualitas, Badan Permusyawartan Desa bertugas mengawasi secara baik dan selalu melibatkan masyarakat dalam rapat perencanaan pembangunan maupun pelaksanaan pembangunan desa jangka pendek maupun jangka panjang dan mengungkapkan penggunaan dana secara akuntabel dan transparan. ABSTRACTThis study aims to analyze the influence of the quality of human resources, supervision of the Village Consultative Body and community participation on the accountability of village financial management with the village financial system as an intervening variable. This research uses descriptive and verification methods. The population in this study is the village government in Talaga and Maja sub-districts. The data analysis technique used multiple linear regression analysis. The results of this study indicate that the quality of human resources (HR), supervision of the Regional Consultative Body (BPD), community participation, and the village financial system partially have a positive effect on village financial management accountability. The quality of human resources and supervision of the BPD has a positive effect on the accountability of village financial management, while community participation has no effect on the village financial system. The village financial system is able to mediate the quality of human resources, BPD supervision and community participation in the accountability of village financial management. The implication of this research is that to realize the principle of accountable village financial management, quality human resources are needed. The Village Consultative Body is tasked with supervising properly and always involving the community in development planning meetings and implementing short and long-term village development and disclosing the use of funds in an accountable and transparent manner.

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 Financial Village Standing in Indonesian Financial System

Rechtsidee ◽  
2015 ◽  
Vol 2 (2) ◽  
pp. 121
Author(s):  
Herry Purnomo
Keyword(s):  
Financial Management ◽  
Financial System ◽  
Financial Resources ◽  
Criminal Offence ◽  
State Budget ◽  
Regional Finance ◽  
Financial Position ◽  
The Law ◽  
Principle Of Legality ◽  
The Village

Financial resources of the village that are sourced from a country or a Regional Finance Financial based Law Number 6 Year 2014 of The Village is the mandate of the law that must be allocated to the village. The interconnectedness of the financial position of the village in the financial system of the country or Region concerned the Financial administrative and territorial relations, and there is no setting directly regarding the finances of the village as part of the financial system of the country or the financial area. In respect of the elements of the crime of corruption deeds against financial irregularities of the village there are still disagreements on the interpretation of the law in trapping the perpetrators of corruption on the village chief that implies not satisfy the principle of legality and legal certainty in the ruling of the matter of financial irregularities. In fact, many of the village chief or Councilor caught the criminal offence of corruption over the use of financial irregularities. This research analyzes How the financial position of the village in the financial system of the country or region, as well as whether the financial resources of the village is derived from the state budget or region budget managed in village budget belongs to the category of village finances and whether tort against the financial management of the village can be categorized as a criminal act corruption. How To Cite: Purnomo, H. (2015). Financial Village Standing in Indonesian Financial System. Rechtsidee, 2(2), 121-140. doi:http://dx.doi.org/10.21070/jihr.v2i2.81

scholarly journals Stakeholder collaboration to support accountability in village fund management and rural development

2020 ◽  
Vol 3 (2) ◽  
pp. 89
Author(s):  
Fannidya Hamdani Zeho ◽  
Ardian Prabowo ◽  
Roro Ayu Estiningtyas ◽  
Mahadiansar Mahadiansar ◽  
I Gede Eko Putra Sri Sentanu
Keyword(s):  
Rural Development ◽  
Human Resources ◽  
Financial Management ◽  
Economic Benefits ◽  
Community Empowerment ◽  
Fund Management ◽  
Interactive Approach ◽  
Stakeholder Collaboration ◽  
Village Government ◽  
The Village

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

scholarly journals ANALISIS KESESUAIAN ANTARA LAPORAN KEUANGAN PEMERINTAH DESA DENGAN PEDOMAN PENGELOLAAN KEUANGAN DESA PERMENDAGRI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA LAPORAN KEUANGAN TA 2016 PEMERINTAH DESA REMPANGA)

2018 ◽  
Vol 2 (2) ◽  
pp. 233
Author(s):  
Wijoseno Lelono, Titin Ruliana, Umi Kulsum
Keyword(s):  
Financial Management ◽  
Financial Statements ◽  
Fiscal Year ◽  
Analysis Tool ◽  
Regional Government ◽  
Management Guidelines ◽  
Balance Sheets ◽  
Financial Report ◽  
Village Government ◽  
The Village

This study aims to analyze the differences between the Rempanga Village Government Financial Statements of TA 2016 and Permendagri Number 113 of 2014, and to know and analyze the process of preparing the Rempanga Village Government Financial Statements for Fiscal Year 2016 through the accounting cycle.The hypothesis of this study is that there is a difference between the Rempanga Village Government Financial Report 2016 and Permendagri Number 113 of 2014, and the accounting cycle is not carried out in the process of compiling the Rempanga Village Government Financial Report for Fiscal Year 2016.The basis of this research theory uses Permendagri Number 113 of 2014 concerning Village Financial Management. In this study the author uses a comparative analysis tool that compares the Realization Accountability Report of the Village Budget Implementation for Fiscal Year 2016, Village Property Report as of December 31, Fiscal Year 2016, and Government and Regional Government Program Reports that enter the village in the form of Financial Statements in accordance with Financial Management Guidelines Village Permendagri Number 113 of 2014 and using the method of observation that is observing in documents which are outputs from the implementation of the accounting cycle in the form of journal memos, ledgers, unadjusted balance sheets, adjusting journal entries, and adjusted trial balance.The results of the study concluded that there were 11 Differences between the Rempanga Village Government Financial Statements of Fiscal Year 2016 with the Village Financial Management Guidelines Permendagri 113 of 2014 which were 4 differences found from observations of the Rempanga Village Government Financial Statements Fiscal Year 2016, and there were 7 differences found from interviews with the Village Secretary Rempanga as Financial Management Technical Implementation Coordinator. These differences have shown that the accounting cycle is not carried out in the process of compiling the Rempanga Government Financial Report Fiscal Year 2016, the hypothesis is accepted.

scholarly journals VILLAGE GOVERNMENT OFFICIALS' UNDERSTANDING OF THE VILLAGE FINANCIAL SYSTEM INDICATORS: A CONFIRMATORY FACTOR ANALYSIS

2020 ◽  
Vol 8 (1) ◽  
pp. 389-398
Author(s):  
Yulianti Yulianti ◽  
Dyah Nirmala Arum Janie
Keyword(s):  
Factor Analysis ◽  
Confirmatory Factor Analysis ◽  
Financial Management ◽  
Pearson Correlation ◽  
Financial System ◽  
Analysis Tool ◽  
Government Officials ◽  
Confirmatory Factor ◽  
Village Government ◽  
The Village

Purpose of the study: The research inspiration is the implementation of the Village Law and the dispensing of Village Funds in Indonesia. The considerable measure of Village Funds requires progressively complex responsibility. With limited time and insufficient human resources, there is an inclination of the Village Fund to leak caused by errors and irregularities. Methodology: We utilize questionnaires, interviews, convenience sampling method, and the confirmatory factor as an analysis tool. There are 312 village officials from 83 villages in Central Java, Indonesia, who participated in this research. This examination scans to investigate the indicators that we can identify with town administration and comprehension of the Village Financial System or Sistem Keuangan Desa (Siskeudes). Principal Findings: The results of the confirmatory factor analysis indicate that all indicators are feasible to be used as indicators of measuring all variables. Besides, the Pearson correlation value of all indicators for the total indicators of each variable is significant. It means that the indicators of all constructs in this study are valid and highly correlated. Applications of this study: This examination is still all-around ahead of schedule. So far, there has been no exploration in Indonesia identified with village administration. Consequently, in this investigation, it was expected to incorporate variables that could conceivably have an association with village administration generally and Siskeudes explicitly, since the order of Law No. 6 of 2014. Novelty/Originality of this study: There are six original, perceptive variables, specifically: Siskeudes understanding, village financial management principles, village fund allocation, village financial administration, village financial reporting and accountability, and village assets report. There are 54 new indicators tested in this research. Further research can utilize the indicators to measures the village government officials' understanding of Siskeudes.

scholarly journals Otonomi Desa Dalam Pengelola Keuangan Berdasarkan Undang-Undang No 6 Tahun 2014

2020 ◽  
Vol 2 (2) ◽  
pp. 73-81
Author(s):  
I Wayan Wisadnya
Keyword(s):  
Human Resources ◽  
Research Methods ◽  
Financial Management ◽  
Institutional Factors ◽  
Conceptual Approach ◽  
Legal Norms ◽  
Financial Factor ◽  
Village Government ◽  
The Village ◽  
Main Factor

Village is as the lowest form of autonomous government, so that it can implement autonomyproperly, then the administration of its government must have the main factor that is said to beautonomous is the Human Resources factor as the executor, Financial factor, Supporting Infrastructureand Institutional Factors and Institution. Village Government whose existence is directly related to thecommunity and as the spearhead of development, the village government is increasingly required to beprepared both in terms of formulating village policies (in the form of village regulations), planningvillage development that is adapted to the situation conditions and in providing routine services to thecommunity. autonomous people must have the authority and ability to explore financial or revenuesources, manage and use their own finances, in other words there is independence or village autonomyin managing village budget and expenditure expenditure. which is the village's wealth, the compilationof the village's income and expenditure budget, the administration or administration of financial affairsand financial accountability. The problem in this research is whether the Village Law has givenautonomy to village finances, as well as the exercise of authority of the village government in realizingvillage autonomy. This research is a study using Normative Juridical research methods, using legalmaterials, namely the legislative approach and conceptual approach, is a normative analysis showingthat the authority of the village government is based on the principles and legal norms that apply, whilethe conceptual village financial management autonomy.

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.

Sign in / Sign up

Export Citation Format

Share Document