scholarly journals Preparation of Village Budgets as the Implementation of Good Governance of Village Government

2021 ◽  
Vol 04 (03) ◽  
Author(s):  
I Wayan Sugiartana ◽  
Keyword(s):  
Random Sampling ◽  
Sampling Method ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Descriptive Study ◽  
Analysis Techniques ◽  
The Republic ◽  
The Government ◽  
Village Government ◽  
The Village

The purpose of this study is to determine the implementation of Law of the Republic of Indonesia number 14 of 2008 in the preparation of village budgets to achieve good governance in the Village Government X in terms of the dimensions of village budget design, village budget study, ratification and enactment of village budgets, stipulation of budget implementation regulations village. This research is a descriptive study, with a population of 5,575 people, and a sample of 373 people was determined using the stratified random sampling method. The questionnaire was used for data collection and then analysed using descriptive analysis techniques. The research shows that the Village Government X in terms of the village budget drafting is in the agreed category. Judging from the discussion of the village budget, it is in the agreed category. Judging from the approval and promulgation of the village budget, it is in the agreed category. Judging from the implementation regulations of the village budget, it is in the very agree category. So it can be concluded that the Government of Village X Regency Y is able to implement Law Number 14 Year 2008 in preparing the village budget properly.

scholarly journals Analisis Manajemen Pengelolaan Dana Desa di Desa Jungke Kecamatan Permata Kabupaten Bener Meriah

PERSPEKTIF ◽  
2020 ◽  
Vol 9 (2) ◽  
pp. 252-262
Author(s):  
Irhas Jaya ◽  
Humaizi Humaizi ◽  
Nurman Achmad
Keyword(s):  
Descriptive Analysis ◽  
Regional Government ◽  
Fund Management ◽  
Timely Manner ◽  
Analysis Techniques ◽  
Inhibiting Factors ◽  
Qualitative Descriptive ◽  
The Government ◽  
Village Government ◽  
The Village

This study aims to determine the Management of Village Fund Management in Jungke Village Permata District Bener Meriah Regency and the factors that influence it to achieve these objectives used qualitative research methods by breaking down the data descriptively. Data collection techniques were carried out by interview, document and archive observation using qualitative descriptive analysis techniques. The results of the study show: First the management stages of Village Fund Management in Jungke Village include Planning and Implementation of Reporting and Accountability Administration. Management of Village Fund Management is carried out by the Government of Jungke Village, Permata District, Bener Meriah Regency, and has followed the technical guidelines that have been regulated in the legislation. But in the process is still not optimal. This can be seen from the process of reporting and accountability that is experiencing delays. For the Reporting Process of Realizing the Use of Village Funds not in accordance with the predetermined schedule, causing delays in disbursing funds for the next stage. Likewise with the Responsibility for the use of village funds so that the community cannot evaluate the results of the work of the village government and the Accountability to the Regional Government which is not carried out in a timely manner. Second: Factors that influence the management of village funds include supporting and inhibiting factors. Supporting factors are community participation, facilities and infrastructure, while the inhibiting factors are human resources, technical guidelines for managing village funds that change every year and communication.

Management of Village Finance to Achieve Good Governance in Talagasari, Garut

2020 ◽  
Vol 2 (1) ◽  
pp. 11-18
Author(s):  
Riki Ismail Barokah
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Community Empowerment ◽  
Regional Autonomy ◽  
Lack Of Information ◽  
Village Government ◽  
Management Power ◽  
The Village

This study aims to explore village authority in village financial management to realize village governance in accordance with the principles of Good Governance. One of the financing for the Village Government program is the Village Fund Budget (ADD). The research method used is descriptive analysis to get a clear picture by examining secondary data. Secondary data is obtained through literature studies from primary legal materials and secondary legal materials related to regional autonomy in villages in the management of Village Government, particularly with regard to the performance of Village-Owned Enterprises based on Law Number 6 of 2014 concerning Villages. The data obtained from this study were analyzed juridically normative with a statutory approach. The results showed the accountability of the village head in managing village finances. In exercising the power of village financial management, the village head authorizes part of his power to the Village apparatus. (2) The village head as the holder of the village financial management power as referred to in paragraph (1), has the authority to: a. establish policies regarding the implementation of APBDesa; b. determine PTPKD; c. determine the officer who collects village revenue; d. approve expenditures for activities stipulated in APBDesa; and e. take actions that result in spending at the expense of the Village Budget. The factors that become obstacles in Talagasari, namely the lack of information and lack of direction in the distribution of ADD, so that it contributes low to community empowerment.

scholarly journals Akuntabilitas Penatausahaan, Pelaporan Dan Pertanggungjawaban Dana Desa

2019 ◽  
Vol 1 (2) ◽  
pp. 523-542
Author(s):  
Sri Ayu Saputri ◽  
Nurzi Sebrina ◽  
Vita Fitria Sari
Keyword(s):  
Descriptive Analysis ◽  
Secondary Data ◽  
Data Sources ◽  
Primary Data ◽  
The Public ◽  
Analysis Techniques ◽  
West Sumatra ◽  
Qualitative Descriptive ◽  
Village Government ◽  
The Village

This study aims to determine how Administration, Reporting and Accountability of Dana Nagari in Batang Anai District, Padang Pariaman Regency, West Sumatra Province. There are three (3) aspects in village funds, administration, reporting and accountability. To achieve these objectives, descriptive qualitative research methods are used. Data sources are primary data and secondary data. Data collection techniques are carried out by observation, interviews, and documentation using qualitative descriptive analysis techniques. The results of the study show: (1) Administration carried out by the treasurer in the form of receipts and expenditures which are recorded in the general cash book, bank book, income details book, and financing details book which is equipped with receipts. (2) Reporting that the delay in disbursing village funds was due to the late regulation of the Regulations of the Regent of Padang Pariaman which caused the disbursement of stage I and phase II village funds to be delayed too late. (3) Accountability Submission of accountability reports to the public through various media, such as websites and billboards. Submission through this media can make it easier for the public to obtain information about the performance of the village government.

scholarly journals ANALISIS KAJIAN SOSIAL EKONOMI PEMBANGUNAN DAN PERLUASAN TOSERBA “ X ”

2018 ◽  
Vol 2 (2) ◽  
pp. 66-89
Author(s):  
Desfitriady Desfitriady ◽  
Tatang Kusmayadi
Keyword(s):  
Random Sampling ◽  
Research Method ◽  
Sampling Method ◽  
Secondary Data ◽  
Simple Random Sampling ◽  
Research Data ◽  
Qualitative And Quantitative ◽  
The Government ◽  
The Village ◽  
Descriptive Method

The purpose of this study is to know and understand the community in the Village Sayati Margahayu District Bandung regency with the development and extension of department store (Convenience Store) "X". The research method is descriptive method using qualitative and quantitative approach as the basis of analysis and interpretation. Sample determination technique used is cluster with simple random sampling method and purposive sampling, which means that the sample used in accordance with the purpose of research. Data which is primary and secondary data. The results showed that people responded positively and variedly about the decision to the extension of the "X" Stores, and only a small portion would be used, but it was only up to the government.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN PELAPORAN WAJIB PAJAK ORANG PRIBADI

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Neni Marlina Br Purba ◽  
Dian Efriyenty
Keyword(s):  
Random Sampling ◽  
Descriptive Analysis ◽  
Sampling Technique ◽  
Simple Random Sampling ◽  
Test Results ◽  
Analysis Techniques ◽  
Independent Variables ◽  
The Government ◽  
Tax Payments ◽  
Tax Reporting

Tax reporting is the responsibility of taxpayers after making tax payments. The mismatch between the number of registered taxpayers and the number of taxpayers who report taxes is a separate problem for the government in managing the tax results received. Where the number who report taxes is very small compared to the number of registered taxpayers. Based on these problems, the purpose of this study is to determine the factors that influence individual taxpayer reporting compliance. The population used by all individual taxpayers who are registered at KPP Pratama Batam Selatan. While the sample was taken through simple random sampling technique with the Slovin formula so that the sample used was 100 respondents. Data analysis techniques are data instrument test, classical assumptions, descriptive analysis and hypothesis testing with the help of SPSS. The results obtained, partially the application of e-filling and tax sanctions has a significant effect on tax reporting compliance while tax awareness and understanding have no significant effect. The f test results show that all the independent variables simultaneously have a significant effect on the dependent variable.

scholarly journals PERAN BPD DALAM MENDUKUNG PEMERINTAH DESA UNTUK MEWUJUDKAN GOOD GOVERNANCE DI DESA SUMBERKEPUH KEC.TANJUNGANOM KABUPATEN NGANJUK

2017 ◽  
Vol 2 (2) ◽  
pp. 57-73
Author(s):  
Yenik Pujowati
Keyword(s):  
Local Community ◽  
Good Governance ◽  
New Order ◽  
Seven Principles ◽  
State Apparatus ◽  
The Government ◽  
Democratic Parties ◽  
Village Government ◽  
Principle Of Proportionality ◽  
The Village

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)

scholarly journals PENGUATAN PERAN APARATUR PEMERINTAHAN DESA DALAM MELAKSANAKAN TUGAS PEMERINTAHAN DESA DI KABUPATEN INDRAMAYU JAWA BARAT

2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Rasji Rasji
Keyword(s):  
Central Government ◽  
Government Officials ◽  
Village Community ◽  
The People ◽  
The Republic ◽  
The Government ◽  
Village Government ◽  
The Village ◽  
Technical Guidance

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.

scholarly journals Management of Village Finance to Achieve Good Governance in Talagasari, Garut

2020 ◽  
Vol 2 (1) ◽  
pp. 11-18
Author(s):  
Riki Ismail Barokah
Keyword(s):  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Community Empowerment ◽  
Literature Study ◽  
Lack Of Information ◽  
Village Government ◽  
Management Power ◽  
The Village

Village Fund Budget (ADD) as a form of financing for Village Government programs. The research method used is descriptive analysis to get a clear description by examining secondary data. Secondary data is obtained through literature study of primary legal materials and secondary legal materials related to regional autonomy in villages in the management of Village Administration, particularly with regard to the performance of Village-Owned Enterprises based on UU Desa No 6 tahun 2014. The data obtained from this study were analyzed juridically normative with a statutory approach. The results showed the accountability of the village head in managing village finances. In exercising the power of village financial management, the village head authorizes part of his power to the Village apparatus. (2) The village head as the holder of the village financial management power as referred to in paragraph (1), has the authority to: a. establish policies regarding the implementation of APBDesa; b. determine PTPKD; c. determine the officer who collects village revenue; d. approve expenditures for activities stipulated in APBDesa; and e. take actions that result in spending at the expense of the Village Budget. The factors that become obstacles in Talagasari, namely the lack of information and lack of direction in the distribution of ADD, so that it contributes low to community empowerment.

scholarly journals Disclosing The Village-Owned Enterprises (BUMDes) Financial Management Accountability

2021 ◽  
Vol 921 (1) ◽  
pp. 012001
Author(s):  
Andriana ◽  
Sudarno ◽  
A N Utami ◽  
A B Susanto ◽  
Kurniaty
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Public Funds ◽  
The People ◽  
The Government ◽  
The Village ◽  
Collection Methods

Abstract accountability are characteristics of Good Governance. Accountability are very important in managing an entity, especially for entities that carry out the mandate of the people and manage public funds such as BUMDes. BUMDes that have the mandate of capital, have large roles and duties, BUMDes must be able to account for and report the results of their financial management as a form of accountability to the government and society. This study aims to determine how the financial management of BUMDes To analyze the level of accountability of BUMDes Mekar Lestari’s financial management in 2019. This type of research is a qualitative research using descriptive analysis. The data collection methods used were interview and documentation techniques. The results showed that: The financial management of BUMDes Mekar Lestari consists of planning, implementation, administration, reporting and accountability and supervision stages. Some indicators for the financial management accountability of BUMDes Mekar Lestari in 2019 have also not been fulfilled as regulated in the Banyuwangi Regency Regional Regulation No. 13 of 2015 and Banyuwangi Governor Regulation No. 17 of 2019

scholarly journals The Development of Village Authority in the History of the State of the Republic of Indonesia (Study on Village Level Autonomy)

2021 ◽  
Vol 04 (06) ◽  
Author(s):  
Maurice Rogers ◽  
Keyword(s):  
House Of Representatives ◽  
Secondary Data ◽  
The Political ◽  
Government Regulations ◽  
History Of ◽  
Special Concern ◽  
The Republic ◽  
The Government ◽  
Village Government ◽  
The Village

This study examines the development of village authority arrangements, since the independent Republic of Indonesia until the issuance of Law Number 6 of 2014 concerning Villages and Implementing Government Regulations. The purpose of this study is to understand the legal basis of village authority in Indonesia after the independence of the Republic of Indonesia until the issuance of Law Number 6 of 2014 concerning Villages and to find out the development of the political direction of the government's law regarding village regulations related to the authority of the village government. The research method uses the type of research that researchers use is normative legal research. Obtaining data from library materials or secondary data, then the technique of collecting data or legal materials in this research is carried out by literature/documentation studies. This research uses a statute approach and a historical approach, which is carried out to track the history of legal institutions from time to time. This research produces an overview of the journey of regulating village authority, the ups and downs of village authority can be seen from the successive Laws of Regional and Village Governments, relating to the existence of village governments within the framework of the Unitary State of the Republic of Indonesia. The conclusions that can be drawn from this research are regarding. These include: The existence of ups and downs regarding the regulation of village authority, both at the level of law and at the level of government regulations, the existence of the political will of the government to restore the existence of the village, which actually existed before the birth of the Republic of Indonesia, as well as the growing recognition of village autonomy and Traditional villages are of special concern to legislators (the President and the House of Representatives).

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