scholarly journals Realitas Implementasi Pengelolaan Keuangan Desa pada APBDes di Desa Dauh Peken

Author(s):  
I Wayan Purwa Astawa ◽  
I Gusti Ayu Nyoman Budiasih

One of the problems that appear in village financial management is the issue of its implementation in the Village Revenue and Expenditure Budget. The implementation is not in accordance with the provisions of Permendagri 113 of 2014 concerning village financial management due to the lack of common understanding, views, and commitments from village financial organizers. The purpose of this study was to determine the reality of the implementation of financial management of the village of Dauh Peken in Tabanan District, Tabanan Regency based on Permendagri 113 of 2014 on village financial management. The research is descriptive with a qualitative approach, research data obtained through in-depth interviews, observation, and documentation studies. This study was analyzed using the Case Study method. The results of the study indicate that the Dauh Peken Village has not fully complied with the provisions of the regulation in financial management during the implementation of the Village Revenue and Expenditure Budget. This requires synergy between the district and sub-district governments in terms of assistance and supervision of village finance providers.   Keywords: Village finance, regulations, village finance providers.  

2019 ◽  
Vol 6 (01) ◽  
Author(s):  
Suwarno Suwarno

ABSTRACT This study aims to analyze the vilages financial management system based on the aspects of planning, implementation, administration, reporting to village financial accountability according to applicable regulations to determine the supporting and obstacles factor in the village financial management.This study taken place at 5 village that is Batuanten, Cipete, Karanglo, Karangtengah, and Pernasidi villege in sub-distric Cilongok, distric Banyumas, West Java Province. This study can be categorized as descriptive qualitative research using case study method. Deep interview and direct observation on village financial management activities are used on this study.  The reruslt are showed that generaly village financial management on  Cilongok sub-district is good enough, but there is still room on improvement  in  administration,  reporting, and accountability phase. The support from Cilongkok sub-district team, Banyumas district government assist and the performance of village financial management are the supporting factor in good village financial management at Cilongok sub-district. While the limitations of human resource, inadequate of information system, and the incomplete of village financial management regulations are the obstacle factor. ABSTRAK Tujuan penelitian ini adalah untuk menganalisis mekanisme pengelolaan keuangan desa dari aspek perencanaan, pelaksanaan, penatausahaan, pelaporan sampai dengan pertanggungjawaban keuangan desa sesuai regulasi yang berlaku, sehingga dapat diketahui faktor pendukung dan hambatan dalam pengelolaan keuangan desa. Penelitian ini dilakukan pada 5 (lima) desa di Kecamatan Cilongok, Kabupaten Banyumas, Provinsi Jawa Tengah yaitu Desa Batuanten, Desa Cipete, Desa Karanglo, Desa Karangtengah, dan Desa Pernasidi. Penelitian ini dilaksanakan dengan pendekatan kualitatif dengan metode studi kasus. Sumber data yang digunakan adalah data primer, yang dilakukan dengan wawancara secara mendalam dan observasi langsung pada kegiatan pengelolaan keuangan desa. Hasil penelitian menunjukkan bahwa secara umum pengelolaan keuangan desa pada Kecamatan Cilongok sudah cukup baik, meskipun masih terdapat kekurangan terutama pada tahap penatausahaan, pelaporan, dan pertanggungjawaban. Faktor pendukung terciptanya pengelolaan keuangan desa yang baik pada Kecamatan Cilongok antara lain: dukungan tim dari Kecamatan Cilongok, dukungan dari Pemerintah Kabupaten Banyumas, dan kinerja pengelola keuangan desa. Sedangkan faktor yang menghambat pengelolaan keuangan desa pada Kecamatan Cilongok antara lain: keterbatasan sumber daya manusia, sistem informasi yang belum memadai, dan regulasi terkait pengelolaan keuangan desa yang belum lengkap. JEL Classification: M41, G18


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).


2020 ◽  
Vol 3 (1) ◽  
pp. 18
Author(s):  
Bima Eldo Yasafat ◽  
Bagus Haryono

<p>This research was conducted to describe the role of mothers in the delivery of teenage sex education in the Gandekan Village, Jebres District, Surakarta City. This type of research uses qualitative research methods with the case study method. Data collection uses participation collection, in-depth interviews, literature study, and documentation. The informants of this research are mothers who live in the Gandekan Village, Jebres District, Surakarta City. And having a teenage daughter. This study discusses the role that is carried out and which is carried out in the process of delivering the education section of their daughters. Using the AGIL theory (adaptation, goal achievement, integration, maintenance of latent patterns) put forward by Talcott Parsons, with four important basic elements that must be discussed in full and become a unity. The process is then processed. Data analysis techniques by collecting data, reducing data, presenting data and gathering conclusions.</p><p>The results of this study indicate that there is a difference between the role of mothers who play a role and the role of mothers who are involved in the delivery of sexy education to girls in the Village Gandekan, Jebres District, Surakarta City. The ability of adaptation (Adaptation) by the mother regarding the development of the pattern of child relationships in the midst of technological development can be agreed to be adequate, the goal of achieving damage to the child's future. The way mothers provide sex education (integration) to children is done through advice, messages and rules or restrictions given to children. The mother's ability to support patterns (Latency) through implanting values is hardly adequate. This is evident from the fact that there are still many children who refute the advice given by the mother.</p>


Author(s):  
Farida Nur Aini Kusumaningrum ◽  
Ali Djamhuri ◽  
Lilik Purwanti

This study aims to understand the practice of government financial accountability in Kludan Village, Tanggulangin District, Sidoarjo Regency. Village finances are very interesting to study, because of the large amounts of funds released by the centre for the development and welfare of communities in the village. This study uses two forms of public accountability, namely vertical accountability and horizontal accountability. The use of these two forms of accountability is expected to be able to dig deep information for the village government. This study uses an interpretive paradigm with a case study method. The data used are primary data, obtained from interviews with informants and secondary data obtained from documentation owned by the village government. Village culture is also a tool used by researchers in making decisions when observing research carried out. This is because village culture also influences the way the community and village government think about making decisions. The results showed that the village financial accountability vertically and horizontally had been carried out in accordance with the rules of government on 113 of 2014. This was evidenced by the implementation which was carried out in a transparent, accountable, participatory as well as orderly and budgetary discipline. However, there is still a lack of mastery by village officials regarding the recording of accountability reports. The village government tends to have less accountability. This will have an impact on the level of trust of the village community and the welfare of the village environment.  


Koneksi ◽  
2021 ◽  
Vol 5 (2) ◽  
pp. 420
Author(s):  
Sheren Millennia Wijaya ◽  
Suzy Azeharie

Indonesia is a plural country because it has a variety of ethnicities, languages, religions. One of the ethnic groups in Indonesia is Benteng Chinese who have lived for a long time in Tangerang. Each ethnic group has its own identity or uniqueness that differentiates it from other ethnicities. Benteng Chinese society consists of various groups, one of which is a teenager. One of the most important periods in this phase of human life occurs in adolescence. During this period, a teenager's mental development and growth process occurs to form an identity that will describe his self-concept. Every teenager has a different self-concept. Parents are the biggest factor in the formation of adolescent self-concept. Imitation also affects self-concept. The purpose of this study was to describe the self-concept of Benteng Chinese Youth and what factors influence the self-concept of Benteng Chinese youths. In examining this research the writer uses concepts and theories, namely self-concept, imitation, adolescence, and Cina Benteng. This research uses a qualitative approach with a case study method. The research data was obtained through interviews with two key informants and two supporting informants, as well as a literature study. The results showed that the self-concept possessed by Chinese Benteng youths varied physically, socially, and psychologically. And the factor that most influences the formation of adolescent self-concept is parents. adolescence, and Cina Benteng. This research uses a qualitative approach with a case study method. The research data was obtained through interviews with two key informants and two supporting informants, as well as a literature study. The results showed that the self-concept possessed by Chinese Benteng youths varied physically, socially, and psychologically. And the factor that most influences the formation of adolescent self-concept is parents. adolescence, and Cina Benteng. This research uses a qualitative approach with a case study method. The research data was obtained through interviews with two key informants and two supporting informants, as well as a literature study. The results showed that the self-concept possessed by Chinese Benteng youths varied physically, socially, and psychologically. And the factor that most influences the formation of adolescent self-concept is parents.Indonesia merupakan negara majemuk karena memiliki beragam suku, etnis, bahasa, agama. Salah satu etnis yang ada di Indonesia adalah Cina Benteng yang sudah menetap lama di Tangerang. Setiap etnis memiliki identitas atau keunikan masing-masing yang membedakan dengan etnis lainnya. Masyarakat Cina Benteng terdiri dari berbagai kalangan, salah satunya remaja. Salah satu periode terpenting dalam fase kehidupan manusia terjadi pada masa remaja. Pada masa ini terjadi proses perkembangan dan pertumbuhan mental seorang remaja sehingga membentuk jati diri yang akan menggambarkan konsep dirinya. Setiap remaja memiliki konsep diri yang berbeda-beda. Orang tua merupakan faktor terbesar terbentuknya konsep diri remaja. Imitasi juga berpengaruh terhadap konsep diri. Tujuan dari penelitian ini adalah untuk mengetahui gambaran konsep diri Remaja Cina Benteng dan faktor apa saja yang mempengaruhi terbentuknya konsep diri remaja Cina Benteng. Dalam mengkaji penelitian ini penulis menggunakan konsep dan teori yaitu konsep diri, imitasi, remaja, dan Cina Benteng. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data penelitian diperoleh melalui wawancara terhadap dua key informan dan dua informan pendukung, serta studi kepustakaan. Hasil penelitian menunjukkan bahwa konsep diri yang dimiliki remaja Cina Benteng berbeda-beda secara fisik, sosial, maupun psikologis. Dan faktor yang paling berpengaruh terhadap pembentukan konsep diri remaja adalah orang tua.


2020 ◽  
Vol 1 (1) ◽  
pp. 43
Author(s):  
Shulkhah Shulkhah

This research discusses the community mindset towards local products in Gelok Mulya village in the development of industrial areas. The background of this study is some people who feel a mindset towards local products. Many supporting factors that must be fulfilled are the core problems for the people's mindset. Therefore, only a small proportion of people have a good mindset on local products in their own regions in industrial areas. This study aims to determine the community towards local products in the village of Gelok Mulya in the development of the industrial area and the factors that affect the mindset of the community towards local products in the village of Gelok Mulya in the development of the industrial area. This type of research is a type of qualitative research using the case study method. Data collection techniques using observation, interviews and documentation conducted on four sources and facilities owned by the community Gelok Mulya. The collected research data is then processed through three stages, namely data reduction, data presentation and drawing conclusions from the processed data. From the research conducted, it is known that the community mindset towards local products in Gelok Mulya village is in the development of industrial areas. Still leads to industry. This can be seen from the enthusiasm of public trust to be able to develop local blacksmith products. In the current industrial area, the parties are still improving their human resources and facilities in order to continue to increase a good mindset in industrial estates. Abstrak Penelitian ini membahas tentang Mindset Masyarakat terhadap Produk  Lokal di desa  Gelok  Mulya dalam  Perkembangan  Kawasan  Industri. Kajiannya dilatarbelakangi oleh sebagian masyarakat  yang merasa mindset terhadap produk lokal. Banyak faktor pendukung yang harus dipenuhi menjadi masalah inti untuk mindset masyarakat. Oleh karena itu, hanya sebagian kecil masyarakat  yang mampunyai mindset  baik pada produk likal di daerah sendiri dalam kawasan industry. Penelitian ini bertujuan untuk mengetahui Masyarakat terhadap Produk  Lokal di desa  Gelok  Mulya dalam  Perkembangan  Kawasan  Idustri.dan faktor yang mempengaruhi mindset Masyarakat terhadap Produk  Lokal di desa  Gelok  Mulya dalam  Perkembangan  Kawasan  Idustri. Jenis penelitian ini merupakan jenis penelitian kualitatif dengan menggunakan metode studi kasus. Teknik pengumpulan data dengan menggunakan observasi, wawancara dan dukumentasi yang dilakukan terhadap empat orang narasumber dan fasilitas yang dimiliki masyarakat Gelok Mulya. Data penelitian yang terkumpul kemudian diolah melalui tiga tahapan, yaitu reduksi data, penyajian data dan menarik kesimpulan dari data yang telah diolah.  Dari penelitian yang dilakukan, diketahui bahwa Mindset Masyarakat terhadap Produk  Lokal di desa  Gelok  Mulya dalam  Perkembangan  Kawasan  Idustri. Masih mengarah ke industri. Hal ini dapat dilihat dari antusiasme kepercayaan masyarakat untuk dapat mengembangkan produk lokal pandai besi. Dalam kawasan industry saat ini, pihak masih  terus meningkatkan sumber daya manusia dan fasilitas yang dimiliki guna terus meningkatkan mindset yang baik dalam kawasan industri.


2020 ◽  
Vol 30 (8) ◽  
pp. 1957
Author(s):  
I Gusti Putu Aditya Kusuma ◽  
Agus Fredy Maradona

This study aims to explore the role of the tax intelligence unit in increasing tax revenues in Indonesia. This study employs a qualitative approach, particularly the case study method, using the Bali Regional Tax Office as a research setting. Through in-depth interviews and a data analysis that comprises of data condensation, data display, and conclusion drawing and verification, this study shows that the tax intelligence unit performs effectively in boosting tax revenues through three main steps: investigation, security, and accumulation. The findings of this study present substantial implications to the Indonesian tax authority in strengthening its tax intelligence and maximizing the tax revenues. Keywords: Tax; Tax Intelligence Unit; Investigation; Security; Accumulation.


2021 ◽  
Vol 905 (1) ◽  
pp. 012009
Author(s):  
M I Nur ◽  
T Juana ◽  
F C Zain ◽  
D R Astuti

Abstract West Java is one of the provinces in Indonesia that possesses the most critical land area, approximately 714,000 of 911,000 hectares (ha) in total. So that to deal with that severe issue, the Forestry Office of West Java has established an eminent program named “Gerakan Tanam dan Rawat 50 Juta Pohon (The Movement of 50 Million Trees Planting and Caring)”. This research aims to analyze the reforestation program in West Java Indonesia viewed from an agile governance perspective. The study employed the qualitative approach with the descriptive case study method. In addition, in-depth interviews and literature studies were utilized in collecting the data. Moreover, to ensure validity, this study uses the triangulation technique. This study showed that the Planting and Preserving 50 million Trees Program carried by the stakeholders has applied agile governance. The government has made the program in collaboration with various media and technology. However, several activities must be fulfilled more appropriately among multiple parties, especially the government, which is the leading sector.


2021 ◽  
Vol 3 (1) ◽  
pp. 1
Author(s):  
Vebby Kareth ◽  
David Paul Elia Saerang ◽  
Novi Swandari Budiarso

This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of Kampung Srer. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the Kampung Srer is partly in accordance with Minister of Home Affairs Regulation (or Permendagri) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in Kampung Srer are political constraints, human resource constraints, and communication problems.  Efforts made to resolve existing constraints in the management of village finances in Kampung Srer are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.


2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Antori Antori

This research is conducted by qualitative approach of case study method, the main purpose is to explore the strategic actions of small-scale family enterprises in batik industry based on innovation strategy (SI). The data was collected through in-depth interviews of ten SME batik industry players in Yogyakarta. The findings show that the pattern of SI contractor business actors tends to innovate products and distribution innovations that serve as an alternative solution to overcome the problems encountered. In addition, found the slow growth of SMEs scale batik companies have been due to in addition to prioritizing external problems, but also the lack of correlation between solutions taken with the problems encountered.


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