scholarly journals Pelaporan keuangan alokasi dana desa sebagai salah satu akuntabilitas keuangan desa

2017 ◽  
Vol 22 (2) ◽  
Author(s):  
Siswadi Sululing
Keyword(s):  
Financial Reporting ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Problem Formulation ◽  
Measurement Scale ◽  
Fiscal Year ◽  
Financial Reports ◽  
Fund Allocation ◽  
The Government ◽  
The Village

This study entitled: "Financial Reporting Village Fund Allocation as One Financial Accountability Village". The formulation of the problem is "Is the village of Buon Financial Reporting Allocation Independent in 2015 in accordance with decree No. Banggai 5 2015 ?. Researcher using secondary data, financial reports Desa Ban Mandiri allocation of funds for Fiscal Year 2015. The purpose of short-term studies to prove whether the allocation of funds financial reporting Desa Ban Mandiri in 2015 in accordance with decree No. Banggai 5 In 2015, while long-term goal of this research is expected to be useful for the development of the science of government accounting, especially financial accounting of the village and as a reference for other researchers who want to examine the same problem. Tests carried out on the basis of the problem formulation wake theory / concept where the alleged causal relationship of each variable has been identified by a clear conceptual framework. For the purpose of the data collection variables operationalized research clearly from the variable / dimensions, concepts, indicators, measurement units, and measurement scale. Data used in this study is a type of secondary data that document the financial statements of the allocation of funds Desa Mandiri Buon Fiscal Year 2015. Once the data are collected then performed a descriptive analysis of financial reports village allocation fund has been made with regard to Banggai Regent Regulation No. 5 2015. The results showed that the financial reporting of the village fund allocation by the government village Buon Mandiri in accordance with decree No. Banggai 5 2015.

scholarly journals The Effect of Village Formation on Regency/City Regional Finance in Papua Province

2019 ◽  
Vol 3 (2) ◽  
pp. 86-98
Author(s):  
Anita Erari
Keyword(s):  
Community Empowerment ◽  
Fiscal Year ◽  
Government Budget ◽  
Regional Finance ◽  
Fund Allocation ◽  
Administrative Area ◽  
The Government ◽  
The Right ◽  
The Village ◽  
Positive Effect

According to Minister of Home Affairs  Regulation No. 56 of 2015 concerning Code and Data of Administrative Area, it is mentioned that Papua is one of 34 provinces in Indonesia with the highest number of villages by 5,419 villages, 110 urban villages, and 558 sub-districts scattered in 28 regencies and 1 city. The high number of villages in a regency/city area has an effect on the amount of village funds allocated by the Central or Provincial Governments for each district/city, thus affecting the amount of regency/city APBD. Village Fund Allocation is a manifestation of the fulfillment of the right for the village to implement the principle of autonomy for the village to grow and develop following the growth of the village itself, based on diversity, participation, original autonomy, democratization, and community empowerment. However, the increasing number of village formation burdened the government budget to finance the formation of new villages, so that the village formation had a significant and positive effect on the amount of regional finance, especially regency/city and provincial APBD. For example, in the 2016 fiscal year, Tolikara Regency had a total of 541 villages spreading across 46 districts and received the largest village fund allocation of Rp320.04 billion. Thus, Tolikara Regency ranked 1st with the most villages and the largest village fund in the Papua Province. In contrast, Jayapura City with a total of 13 villages was the regency/city with the least number of villages and the least amount of village fund of Rp. 12.51 billion.

scholarly journals International Financial Reporting Standards (IFRS) and Reporting Quality in Nigeria: An Assessment of Selected Quoted Firms

2020 ◽  
Vol 4 (1) ◽  
pp. 11
Author(s):  
Aminu Abdullahi ◽  
Musa Yelwa Abubakar
Keyword(s):  
Financial Reporting ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Reporting Quality ◽  
Reporting Standards ◽  
Financial Reports ◽  
Information Reduction ◽  
Financial Reporting Standards ◽  
Ifrs Adoption ◽  
Audit Firms

This study investigates the effect of IFRS adoption on reporting quality in Nigeria. Secondary data were sourced from financial reports of a sample of 79 quoted Nigerian firms, with the help of Nimegen Centre for Economics (NiCE) qualitative reporting index for reporting quality. The study covered a period of 10 years, i.e. 2007 to 2011 as SAS regime and 2012 to 2016 IFRS regime. ANOVA test and descriptive analysis, were utilised for the analysis. The study concludes that, IFRS adoption has made significant positive difference in the extent of reporting quality. It is recommended that Nigerian firms should adopt appropriate measures to improve the level of relevance, comparability and verifiability of their financial reports through provision of more forward looking information, reduction in the use of technical jargons and appointment of more reputable audit firms.

scholarly journals E-Government-Based Village Fund Allocation Management

2021 ◽  
Vol 1 (2) ◽  
pp. 100-107
Author(s):  
Eka Susanti ◽  
Abdi Abdi ◽  
Rudi Hardi
Keyword(s):  
Financial Reporting ◽  
Planning Process ◽  
Technology Development ◽  
The Public ◽  
Fund Allocation ◽  
Strategic Role ◽  
Information And Communication ◽  
The Government ◽  
The Village ◽  
Implementation Stage

Information and communication technology development has produced a public service model through E-government. The government issued a policy, namely the formation of Village Fund Allocations (ADD), to manifest financial decentralization towards independent villages. The village has a very strategic role as a government organizational unit that deals directly with the community with all backgrounds, interests, and needs. The purpose of writing this thesis is to find out the E-government-Based Village Fund Allocation Management System in the Village Finance Application (Siskeudes) in Padakkalawa Village, Pinrang Regency. This study used descriptive qualitative research. Data collection techniques are carried out by direct observation, interviews, and documentation. The theory used in this study is the theory of Arifiyanto and Kurrohman based on four indicators, including planning, implementation, supervision, and reporting/responsibility. The results showed the E-government-Based Village Fund Allocation Management (Study Siskeudes in Padakkalawa Village, Pinrang Regency). In the planning process, Siskeudes obtain data information about the Village Strategic Plan, village RPJM and establish a village development work plan (RKPDes). At the implementation stage, Siskeudes is used for the APBDesa preparation process. For the supervision stage, Siskeudes is used to provide information to supervisors. Moreover, the Siskeudes accountability reporting stage is used to apply the principle of transparency or information disclosed to the public with evidence of the implementation of financial reporting displayed through information boards or accessed through the website.

scholarly journals AKUNTANSI DAN PENGELOLAAN DANA DESA (STUDI KASUS DESA SUNGAI GELAM KECAMATAN SUNGAI GELAM KABUPATEN MUARO JAMBI

2018 ◽  
Vol 3 (2) ◽  
pp. 160
Author(s):  
Arna Suryani
Keyword(s):  
Financial Management ◽  
Critical Role ◽  
Secondary Data ◽  
Primary Data ◽  
Mutual Cooperation ◽  
Record Keeping ◽  
Fund Allocation ◽  
Good Government ◽  
The Government ◽  
The Village

This research aims to provide insight to the village authorities about the problems that plagued the village related to accounting and financial management of the village Fund. Research conducted in the village of Sungai Gelam Sub River Gelam Muaro Jambi Regency. Types of data used in this research is the primary data and secondary data. The method of data collection is carried out triangulation (combined), namely in the form of observations (observation), interview (interview), the library (library reaserch), and documentation (documentation). This research is descriptive research using qualitative approach with an analysis of inductive or qualitative in nature. This research seeks mendiskripsikan a clear picture of the phenomena that occur in the application of accounting and financial management of the village. The results showed all transactions that originate from the village Fund Allocation has been recorded using a recording system of accountancy assisted by computer using the Microsoft Excel program. Mechanism of liquefaction of sources of income of the village, including the allocation of Funds that were in accordance with the rules of Regent Muaro Jambi Number Number 17 in 2015 about an Ordinance Division and assignment details the village Fund. The stages of preparation of the financial management of the allocation of the funds of the village starts from planning, deployment, and accountability and reporting have been referring to the Regulations the Regents Muaro Jambi 2015 15 years of Regulatory Guidelines for financial management of the village. To overcome the obstacles faced in the implementation of accounting and financial management of the allocation of funds in the village of Sungai Gelam village development activities against mainly sourced from the village Fund Allocation minimal Socializing, parties should the Government further promotes the village to the community about the latest programs and provide a grace period to understand about the new programs. The role of the community is necessary for the two sides to the good Government of the village as well as the society for mutual cooperation, provide motivation, and knowledge toward the critical role community as trustees so that it can create positive feedback. Coaching through guidance-guidance techniques specifically and routinely socialization can be done to improve the skills of Human Resources in understanding the accounting and record-keeping system for financial management of the allocation of Funds.

scholarly journals Analysis of The Implementation of Accounting Information Systems to Improving the Preparation of Financial Statements in The Sales Cycle of Oil and Gas Companies

2021 ◽  
Vol 5 (1) ◽  
pp. 15-27
Author(s):  
Ayi Astuti ◽  
Indri Utami ◽  
Mentari Puteri Pertiwi
Keyword(s):  
Information Systems ◽  
Financial Reporting ◽  
Oil And Gas ◽  
Descriptive Analysis ◽  
Accounting Information ◽  
Secondary Data ◽  
Financial Reports ◽  
Accounting Information Systems ◽  
Analysis Technique ◽  
Oil And Gas Companies

This study aims to determine the role of accounting information systems in improving the quality of financial reporting and analyzing financial reports in the sales cycle in accordance with accounting information systems theory. The data analysis technique used is descriptive analysis technique, namely how to analyze, interpret, and process oil and gas financial report data. Respondents in this study were one of the oil and gas companies in Bandung, namely PT. Puteramas Teguh Jaya by conducting a survey of 35 respondents. The type of data used in this research is qualitative data. Sources of data in this study are secondary data in the form of financial reports on oil and gas sales. Data collection techniques used in this study are interview techniques and documentation techniques regarding accounting information systems for sales financial reports. From the known research results, it is obtained as follows: Responses about the variables of this study are included in the high category, financial reports and sales cycle The results of the analysis found that there is a significant relationship between accounting information systems and financial reports, including knowledge of entrepreneurial competence with stakeholder support. interests with a fairly close relationship. The results of the analysis also found that the accounting information system and it were found simultaneously to have a significant effect on the sales cycle.

scholarly journals Analisis Dampak Implementasi Dana Desa dan Alokasi Dana Desa terhadap Tata Kelola Pemerintahan, Kualitas Layanan Publik, Dan Kesejahteraan Masyarakat Desa (Studi Pada Desa di Kecamatan Batang Cenaku, Kabupaten Indragiri Hulu, Provinsi Riau)

2020 ◽  
Vol 5 (1) ◽  
pp. 20
Author(s):  
Suwaji Suwaji ◽  
Suharmiyati Suharmiyati
Keyword(s):  
Public Services ◽  
Positive Impact ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Village Governance ◽  
Village Communities ◽  
The Government ◽  
The Impact ◽  
The Village

The government policy of disbursing Village Funds and Village Fund Allocation is a breakthrough that is able to provide new enthusiasm for the implementation of rural development, where village funds obtain a clear source, direction of implementation, supervision and reporting system, it is expected to be able to spur improvement in village governance and grow impact on improving the welfare of the village or village community. The research was carried out in the village in the scope of Batang Cenaku District, Indragiri Hulu Regency, Riau Province. The research objective is to get an idea of the extent of the impact of the implementation of village funds on village governance, the quality of public services, and the welfare of village communities. This study uses primary and secondary data with a quantitative descriptive approach, from questionnaires that have been successfully distributed and collected then conducted a descriptive analysis, to test hypotheses using SPSS program tools. The results of the analysis that have been done show that the implementation of village funds has a positive impact on governance, implementation of village funds and allocation of village funds have a positive impact on the quality of public services, and implementation of village funds and allocation of village funds have a positive impact on the welfare of the community in the village, however if viewed more closely, the impact of implementing village funds and allocation of village funds on village governance is higher than the impact of implementing village funds on the quality of public services, and the impact of implementing village funds and allocation of village funds in improving the welfare of village communities. 

scholarly journals PERAN PENGAWASAN BADAN PERMUSYAWARATAN DESA (BPD) DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) DIMASA PANDEMI COVID-19

Publika ◽  
2021 ◽  
pp. 255-270
Author(s):  
Navy Sagita Pertiwi ◽  
Muhammad Farid Ma’ruf
Keyword(s):  
Virus Disease ◽  
Secondary Data ◽  
Population Based ◽  
Careful Consideration ◽  
Fiscal Year ◽  
Technical Data ◽  
Corona Virus ◽  
The Government ◽  
Consultative Body ◽  
The Village

Dalam UU No. 6 Tahun 2014 dijelaskan bahwa Badan Permusyawaratan Desa (BPD) merupakan lembaga yang melaksanakan fungsi pemerintahan yang keanggotaannya merupakan wakil dari penduduk desa berdasarkan keterwakilan wilayah dan ditetapkan secara demokratis. Salah satu terkait fungsi BPD yaitu menjalankan fungsi pengawasan terhadap pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes). Didalam  APBDes memuat berbagai sumber penerimaan dan pengeluaran desa dalam kurun waktu satu tahun. Sehingga pengawasan dalam pengelolaan APBDes oleh BPD sangat diperlukan, hal ini bertujuan agar perputaran dana yang terjadi dalam pemerintahan desa dapat dipertanggung jawabkan keabsahan data laporannya. Pengawasan pengelolaan APBDes oleh BPD tersebut menjadi lebih urgent akibat adanya pandemi Corona Virus Disease-19 (Covid-19), pasalnya pada saat pandemi Covid-19 telah dilakukan perubahan terhadap APBDes yang sebelumnya telah ditetapkan. Dalam penelitian ini menggunakan jenis penelitian deskriptif serta metode pendekatan kualitatif. Adapun teknik pengumpulan data yaitu wawancara terbuka yang bersifat terstruktur, observasi, serta dokumentasi. Selain itu terdapat teknis analisis data dalam penelitian ini yaitu menggunakan Model Spradley, sedangkan untuk sumber datanya yaitu data primer dan sekunder. Hasil dari penelitian ini ialah BPD Tamanasri telah menjalankan peran pengawasannya dengan baik dalam roda pemerintahan Desa Tamanasri. Hal ini dapat dibuktikan selama periode tahun anggaran 2020 yang mengalami situasi pandemi Covid-19, pembuatan perubahan Perdes APBDes dilakukan dengan pertimbangan yang matang untuk kepentingan masyarakat desa dan Bantuan Langsung Tunai Dana Desa (BLT-DD) tahap I, II, dan III telah tersalurkan dengan semestinya melalui survei terlebih dahulu oleh tim suvei BLT-DD. Kata kunci: Peran BPD, Pengawasan,  Pengelolaan APBDes, Covid-19   In Law no. 6/2014 explained that the Village Consultative Body (BPD) is an institution that carries out government functions whose membership is a representative of the village population based on regional representation and is determined democratically. One of the functions related to the BPD is to carry out the supervisory function of the management of the Village Revenue and Expenditure Budget (APBDes). The APBDes contains various sources of village revenue and expenditure within a period of one year. So that supervision in the management of APBDes by BPD is very necessary, this is intended so that the circulation of funds that occurs in the village administration can be accounted for the validity of the report data. Supervision of the management of the APBDes by BPD has become more urgent due to the Corona Virus Disease-19 (Covid-19) pandemic, because at the time of the Covid-19 pandemic, changes had been made to the APBDes that had previously been determined. In this study using descriptive research and qualitative approach methods. The data collection techniques are structured open interviews, observation, and documentation. In addition, there is technical data analysis in this study, namely using the Spradley Model, while the data sources are primary and secondary data. The result of this research is that Tamanasri BPD has carried out its supervisory role well in the government of Tamanasri Village. This can be proven during the period of the 2020 fiscal year which experienced a Covid-19 pandemic situation, the making of changes to the APBDes Perdes was carried out with careful consideration for the interests of the village community and the Village Fund Direct Cash Assistance (BLT-DD) stages I, II, and III had been distributed. properly through a survey by the BLT-DD survey team. Keyword: Role of BPD, Supervision, Management of APBDes, Covid-19

scholarly journals The Effect of Regional Income, Leverage, Regional Property on Internet Financial Reporting Disclosure

2021 ◽  
Vol 19 (1) ◽  
pp. 30-47
Author(s):  
Cindy Gustiara Iszardani ◽  
Pancawati Hardiningsih
Keyword(s):  
Local Government ◽  
Financial Reporting ◽  
Financial Statements ◽  
Fiscal Year ◽  
Regional Government ◽  
Financial Reports ◽  
Web Based ◽  
Local Revenue ◽  
Central Java ◽  
The Government

This study aims to analyze the effect of local revenue, leverage, local government wealth on the disclosure of web-based local government financial statements. The population and sample of this study are the regional government financial reports of Central Java Province which consist of 29 districts and 6 cities for the 2015-2018 fiscal year which have been audited by the BPK. The analysis method uses a multiple regression panel data model with the Eviews 9 application. The results of this study indicate that local revenue and general allocation funds have a significant positive effect on the disclosure of web-based local government financial reports. However, the wealth of the local government in turn has a negative effect on the disclosure of web-based local government financial reports. Meanwhile, leverage has no effect on the disclosure of web-based local government financial statements. The results of this study can be used as a consideration for the government informing regulations, rewards, and sanctions in order to increase the transparency of digital financial reports.

scholarly journals Akuntabilitas Pemerintah Desa dalam Pengelolaan Alokasi Dana Desa

2020 ◽  
Vol 30 (1) ◽  
pp. 73
Author(s):  
Putu Surya Adi Tama ◽  
Dewa Gede Wirama
Keyword(s):  
Descriptive Analysis ◽  
Qualitative Approach ◽  
Analysis Method ◽  
Government Organizations ◽  
Fund Allocation ◽  
District Government ◽  
Planning Implementation ◽  
The Government ◽  
Village Government ◽  
The Village

This study aims to identify, analyze, and describe the accountability of village governments in the management of village fund allocation in 2018 budget year which includes the planning, implementation and accountability phases in Tumbu Village, Karangasem, so that it can be used by the government so that government organizations can run well, and efficiently. In this study, qualitative approach with descriptive analysis method was used. The results of the research indicate that administratively the Tumbu Village Government has been transparent and accountable in every stage of planning, implementation, and accountability of village fund allocation. However, the village government still finds it difficult to prepare the Budget Realization Report for the Implementation of the Budget Year 2018, so that the sub-district government needs to provide assistance and guidance Keywords: accountability, village government, management, village fund allocation, planning, implementation.

scholarly journals EVALUASI PENGELOLAAN DANA DESA DI DESA KALASEY DUA KECAMATAN MANDOLANG KABUPATEN MINAHASA

2019 ◽  
Vol 15 (1) ◽  
pp. 55
Author(s):  
Tita Natalia Kaluntas ◽  
Olly Esry Harryani Laoh ◽  
Yolanda Pinky Ivanna Rori
Keyword(s):  
Rural Communities ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Primary Data ◽  
Fund Management ◽  
Community Members ◽  
Management Procedure ◽  
The Government ◽  
The Village ◽  
Technical Guidance

This study aims to evaluate Village Fund management in Kalasey Dua illage, Mandolang Sub-district, Minahasa Regency. The study was conducted from May 2018 to January 2019. The data used in this study were primary data and secondary data. Primary data was collected based on interviews with two members of the Village Consultation Board (BPD), three village officials, and 50 community members to find out their responses to Village Fund management. The fifty community members were selected community members that have over the age of 21 years and had lived in the research village for more than 10 years. So the total respondents were 55 people.Interviews with community members were used by Likert Scale. Secondary data in this study came from the archives and reports of Kalasey Dua Village office in the form of Village Monographs, Village Fund Management Data andother documents relating to the management of the Kalasey Dua Village Village Fund; and through books available at local bookstores; and the internet. Internet used google searching to access articles from various scientific journals and theses from other universities related to the topic of this research. Data analysis using descriptive analysis. The results of the study indicate that overall the Village Funds received in Kalasey Dua Village have been managed properly by the government or the management, both in the management procedure with the availability of documents; and adhere to the principles of village fund management that consists of justice, needs, village authority, participation, self-management and village-based resources, village typology, transparency and accountability; and the community have felt the benefits. The Village Fund has been giving benefit to community of the village, both in the construction of infrastructure (roads, culverts, solar street lighting) and the empowerment of rural communities (by technical guidance of the management of Village-Owned Enterprises or BUMDES outside the region).*gmhk+erprm*

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