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Detail Karya Ilmiah Dosen

Oktory Kiswati Z, Sigit Edy Surono, Doni Wihartika

Judul : Measurement of Village Fund Responsibility Effectiveness through Analysis of Village Study Financial Statements
Abstrak :

Village governments in Indonesia are required to be able to apply the principle of accountability in its implementation, where all the end of the activities of implementing village government must be accountable to the village community in accordance with the provisions. In terms of village financial responsibility, the village government is obliged to prepare a Village Budget Realization Report and a Village Budget Realization Accountability Report. This study aims to measure the effectiveness of accountability for village funds and is carried out by calculating the ratio of the level of decentralization of village funds, the ratio of dependency on village funds and the ratio of the effectiveness of capital spending. This type of research is descriptive exploratory and the data used is secondary data. Of the 15 villages in Cibungbunglang District, Bogor City, West Java Province. The research was conducted in only three villages, namely Girimulya Village, Ciaruteun Udik Village and Cimanggu Dua Village. The results of this study show that the three villages are seen from the decentralization ratio, the level of independence is very low with an instructive relationship pattern, the ratio of regional / village financial dependence is very high, where in service activities the source of funds is very dependent on assistance from the center, province and district. There has been no effort to reduce dependence on assistance (transfers) from the central as well as provincial and district levels. The Capital Expenditure Effectiveness Ratio in the three villages in service activities to the community in the field of capital expenditure (infrastructure) is in a fairly good category, but for Ciaruteun Udik Village it has decreased every year and in 2019 it experienced the lowest even point. although still in the pretty good category. Village-owned companies (BUMDes) that are formed in each village have not yet contributed to Village Original Income for the capital investment provided. To improve this condition requires cooperation, coordination and control of the central and local governments. 

Tahun : 2021 Media Publikasi : Jurnal Internasional
Kategori : Jurnal No/Vol/Tahun : 52-58 / 9 / 2021
ISSN/ISBN : ISSN 2347-3002
PTN/S : Universitas Pakuan Program Studi : MANAJEMEN
Bibliography :

[1]. Undang-Undang Desa No 6 Tahun 2014 Pasal 72 ayat 1 tentang Desa (Law on Villages of the Republic of Indonesia No. 6 of 2014 Article 72 paragraph 1 concerning Villages) [2]. Peraturan Menteri Dalam Negeri Indonesia Nomor 113 tahun 2014 tentang Pengelolaan Keuangan Desa (Regulation of the Minister of Home Affairs of Indonesia Number 113 of 2014 concerning Village Financial Management) [3]. Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa (Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management ) [4]. PP Nomor 47 Tahun 2015 tentang Perubahan Atas PP Nomor 43 Tahun 2014 tentang Peraturan Pelaksanaan UU Nomor 6 Tahun 2014 tentang Desa (Government Regulation Number 47 of 2015 concerning Amendments to Government Regulation Number 43 of 2014 concerning Implementation Regulations of Law Number 6 of 2014 concerning Villages) [5]. Frorensi Helen, 2014 Tentang Pelaksanaan Kebijakan Alokasi Dana Desa dalam memberdayakan Masyarakat Desa di Desa Cerme Kecamatan Grogol, Kabupaten Kediri, Kebijakan Manajemen Publik volume 2, Nomor 1. [6]. Mahmudi, Akuntansi Sektor Publik Penerbit UII Pres Edisi 2018 Yogyakarta [7]. Sintia, Kiki Debi (2016) tentang Pelaksanaan Undang-undang No 6 tahun 2016 untuk mewujudkan akuntabilitas pengelolaan keuangan desa : Studi di Desa Toyomarto Kecamatan Singosari Kabupaten Malang. [8]. Ajeng Dewi Sanjiwani, Nyoman 2013 tentang Akuntabilitas Pengelolaan Dana Desa (Studi Kasus Pengelolaan alokasi dana dan desa Di Kecamatan kalisat Kabupaten jember Tahun 2013) [9]. Abdul Halim, Akuntansi Sektor Publik Penerbit Salemba Empat Edisi 2016 Jakarta [10]. Farida, 2019., Analisis Laporan Keuangan Pemerintah Daerah Kabupaten Subang.Jurnal Pemikiran Administrasi Negara vol 11 no.2 Desember 2019. [11]. Siregar Fachrul A, BZ Fazli Syam, 2017, Analisis Efektifitas Dan Efisiensi Pengelolaan Keuangan Desa Pada Desa Di Kabupaten Deli Serdang Sumatera Utara, Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi (JIMEKA) Vol. 2, No. 4. [12]. Saputra Wayan, 2016, Efektifitas Pengelolaan Alokasi Dana Desa pada Desa Lambean Kecamatan Kintamani, Kabupaten Bangli , jurnal Jurusan Pendidikan Ekonomi ( JJPE), volume 6 tahun 2016 scsd [13]. Anggraeni Yunita, Christianingrum (2019) \evaluasi akuntabilitas dan efektivitas pengelolaan dana desa di kabupaten bangka dan kabupaten belitung: suatu kajian komprehensif. April 2019. Vol 14 No. 1

URL : https://www.questjournals.org/jrbm/papers/vol9-issue4/F09045258.pdf

 

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