Permendagri Number Research Articles

Analisis prosedur inventarisasi Barang Milik Daerah (BMD) berdasarkan Permendagri Nomor 47 Tahun 2021 (Studi kasus Dinas Sosial Daerah Provinsi Sulawesi Utara)

Inventory of Regional Property (BMD) is an important process in managing regional assets. Inventory activities to collect data, record, and report the results of data collection of Regional Property. This study aims to determine the implementation of the Regional Property Inventory Procedure based on Permendagri Number 47 of 2021 at the Regional Social Service of North Sulawesi Province. This type of research is qualitative research with a case study approach. Data collection methods through interviews, observation, and documentation. The data analysis process is carried out by collecting data which is then grouped and then analyzed and described. The results of this study indicate that the Regional Property inventory procedure carried out at the Regional Social Service of North Sulawesi Province is in accordance with Permendagri Number 47 of 2021 concerning Procedures for Implementing, Bookkeeping, Inventory, and Reporting Regional Property. However, there are still obstacles where the implementation of E-BMD is still not optimal so that it does not accommodate the entire implementation of the inventory of Regional Property at the Regional Social Service of North Sulawesi Province.

Analysis of the Financial Capabilities and Performance of Local Goverments in Muaro Jambi District

This study aims to analyze the Financial Capability and Financial Performance of Regional Governments in Muaro Jambi Regency using the Financial Capability Index, Permendagri Number 62 of 2017, Independence Ratio, Fiscal Decentralization Degree Ratio, Effectiveness Ratio, Activity Ratio, and Regional Expenditure Compatibility Ratio. The results of this study indicate that the value of the Financial Capability Index of the Muaro Jambi Regency Government is in the medium category. According to Permendagri Number 62 of 2017, it is included in the low criteria. The Independence Ratio is in the very low category. The Fiscal Decentralization Degree Ratio is in the low category. The Effectiveness Ratio is in the highly effective category. Then the Activity Ratio shows that the Government allocates more funds for Apparatus Expenditure than Public Expenditure. The Regional Expenditure Compatibility Ratio shows that the government allocates more funds to Direct Expenditure.

Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Di Kecamatan Sedati Kabupaten Sidoarjo

This research was conducted in connection with Accountability for Management of Village Fund Allocations in Sedati District, Sidoarjo Regency. The aim of this research is to determine and analyze the application of the principle of Accountability in managing Village Fund Allocations in the Five Villages in Sedati District, Sidoarjo Regency. This type of research uses qualitative methods with a descriptive approach. The data sources used are primary data sources and secondary data sources. Researchers analyzed data by means of data transcription, source triangulation, and data reduction. The stages that researchers carried out started from observation, interviews, and documentation. The data processing process uses data transcription, source triangulation, data reduction, and drawing conclusions. Data analysis for managing Village Fund Allocations has five stages, namely planning, implementation, administration, reporting and accountability. The results of this research show that all stages in the management of Village Fund Allocations have run well in accordance with the principles of Accountability and PERMENDAGRI Number 20 of 2018 concerning village financial management.

IMPLEMENTATION OF VILLAGE FINANCIAL MANAGEMENT SUPERVISION POLICY BY GOVERNMENT INTERNAL SUPERVISOR APPARATUS

Village financial governance, which is often identified with corruption and abuse in terms of its management, must be accompanied by a supervisory system by the government and the community to minimize potential irregularities. This research aims to provide an analytical description of the implementation of Permendagri Number 73 of 2020 concerning the Supervision of Village Financial Management by Government Internal Supervisor Apparatus. The method used is qualitative research. The data collection techniques include interviews, observation, documentation, and literature study. The Associate Expert Auditor of the Gowa Regency Inspectorate became the main informant in this research. Data analysis is carried out through data reduction, presentation, and verification. By referring to Edward III's Policy Implementation theory, the results show that the communication, disposition, and bureaucratic structure variables have been running quite well. However, the resource variable still needs to be constrained by the quantity of human resources who carry out the policy and the lack of supervision budget. The factors inhibiting the supervision of village financial management for APIP Gowa Regency are generally influenced by two factors, namely delays in completing supervisory recommendations and changes in village treasurers.

Accountability of Financial Management in Gue Gajah Village

The purpose of conducting this research is to find out the management of APBDes in Gampong Gue Gajah in 2021 and 2022 as a comparison in fulfilling the accountability principle in accordance with Permendagri Number 20 of 2018, Permendes Number 21 of 2020, dan Permenkeu 201/PMK.07/2022. This research uses a qualitative approach with data collection methods in the form of interview documentation and observation. The results of the study are that the Government of Gampong Gue Gajah in the stages of implementation, administration, reporting and accountability has fulfilled the principle of accountability. However, at the planning, implementation, and accountability stages there is one indicator that is not in accordance with applicable regulatory standards, namely the Gampong Government has not submitted complete information regarding the implementation of the APBG in the information media, such as information regarding activity budget executors and activity implementing teams, as well as complaints addresses and the activity implementing team was late in submitting the activity report. In addition, in the administration stage there is a rationalization of mistakes made by village officials in data entry.

Analisis transparansi pengelolaan keuangan desa berdasarkan Permendagri No. 20 Tahun 2018 (Studi kasus pada Pemerintah Desa Tosoa Kecamatan Ibu Selatan Kabupaten Halmahera Barat)

This research was conducted to determine the transparency of management village finance in Tosoa village starting from the planning stage, implementation and accountability. The purpose of this study was to find out how transparent village financial management is in Tosoa village, Ibu Selatan District, West Halmahera Regency, based on Permendagri Number 20 of 2018. The analytical method used in this thesis research is a qualitative research that is descriptive and is made based on the result of interviews with several research informants. As for the informants in this study were village officials, in this case the village head, the village secretary, as well as the village finance offier. The results of this study indicate that transparency in village financial management in Tosoa village starting from te planning, implementation and accpuntability stages has been carried out openlyan in accordance with Permendagri Number 20 of 2018.

Evaluasi sistem dan prosedur pengeluaran kas di Badan Pengembangan Sumber Daya Manusia Daerah (BPSDMD) Provinsi Sulawesi Utara

Accounting systems and procedures of SKPD cover various processes ranging from recording, summarizing and financial reporting in the framework of APBD accountability. Cash is a current asset and in everyday monetary terms can be equated with cash on hand. The purpose of this study is to find out the systems and procedures for disbursing cash by implementing PERMENDAGRI Number 77 of 2020 at the Regional Human Resources Development Agency (BPSDMD) of North Sulawesi Province. The results of the study show that the internal control system for disbursing cash at the BPSDMD of North Sulawesi Province according to the Government Regulation Number 60 of 2008 is good, but there are still 3 points that are not appropriate, namely the control environment, control activities, information and communication. Procedures for disbursing cash at the BPSDMD of North Sulawesi Province are not fully implemented accordance to Permendagri No. 77 of 2020.

Village Financial Management StrategyLombok Timur District (Case Study In Keruak District)

One of the positive impacts of regional autonomy is the change in the government system from a centralized system to a decentralized system. Decentralization in regional autonomy means that there is a delegation of authority from the central government to regional governments. The delegation of authority means the granting of authority and flexibility to the regions to manage and utilize regional resources optimally. Although the emphasis on autonomy is placed at the Regency/City level, in essence, independence must start from the lowest level of government, namely the Village. Because government starts from the village, as a follow-up to the provisions contained in Law Number 23 of 2014 concerning Regional Government, Law Number 6 of 2014 concerning Villages was issued. Article 1 of Law Number 6 of 214 concerning Villages states that: "The village is a legal community unit that has territorial boundaries that are authorized to regulate and manage government affairs, the interests of the local community based on community initiatives, origin rights, and/or rights. recognized and respected in the system of government of the Unitary State of the Republic of Indonesia. The research objectives are: To analyze the Village Financial Management strategy in 2 villages namely Stungkep Lingsar Village and Mendana Raya Village, Keruak District, East Lombok Regency, for the 2015-2018 fiscal year. The research method used is a qualitative research method, while the results of the research are as follows: There is a very clear difference between financial management in Setungkep Lingsar Village and financial management in Mendana Raya Village. Village financial management in Setungkep Lingsar Village, starting from the planning, implementation, administration, reporting and accountability processes have been going well and correctly in accordance with applicable regulations, while village financial management in Mendana Raya Village, in terms of activities related to Planning, Management Business, Reporting and Accountability have been carried out properly and correctly in accordance with applicable regulations, especially the provisions in Permendagri Number 113 of 2014 concerning Village Financial Management, only in terms of carrying out activities that deviate from existing provisions, where the transfer of funds to build and or finance other activities that are considered urgent and have not been listed in the APBDesa, not accompanied by changes in the APBDesa. Suggestion, the East Lombok Regency Government and the Village Head and related agencies to provide in-depth understanding to village government officials either through education education and training as well as through courses related to village financial management

Accountabillity and Transparency of Village Fund Management in Gunungputri Village, Gunungputri District, Bogor Regency

The aim of this study was to determine the degree of accountability and transparency in the management of village money in Gunung Putri Village. This study utilises a descriptive qualitative methodology. The research aims to analyse the governmental structure of Gunung Putri Village as the main unit of investigation. The data collection methods utilised included observation, interview, and documentation. The data employed in this study consist of primary data acquired directly from the village government through observations and interviews, as well as secondary data collected from literature and necessary documents. The study's findings indicate that Gunungputri Village exhibits accountability in managing village money by adhering to Permendagri Number 20 of 2018. However, the accountability report for the execution of operations has been delayed due to impediments in implementation, causing the head and subordinate head to submit the accountability report to the village head late. Gunungputri Village has exhibited transparency through the active engagement of its residents in village assemblies and the utilisation of many communication mediums such as notice boards, billboards, village websites, and social media platforms. These platforms are used to distribute information on village finances and other community activities.

Model Penerapan Akuntansi Aset Desa: Mengurai Kompleksitas Permendagri No 1/2016

The purpose of this research is to analyze accounting records on village asset management based on Permendagri Number 1 of 2016 in Sendangagung Village, Plaosan District, Magetan Regency which discusses 12 (twelve) indicators of village asset management. This research uses qualitative research with a direct case study on the Sendangagung Village Government as a research object as well as an internship place from researchers where data is obtained through interviews and documentation. The results of the study stated that accounting records in asset management have not been carried out properly and optimally, where there are still some indicators that are not in accordance with the established regulations. The obstacle faced by the village is the lack of human resources so that the entrepreneurship process is not optimal other than that the asset inventory has not been carried out optimally. Efforts that can be made by the Village Government are the recruitment of experts who can help recording and reporting that cannot be done optimally by the device as well as the procurement of fostering the use of SIPADES by the District or Regency.

AKUNTABILITAS DAN TRANSPARANSI PEMERINTAH DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES)

This research aimed: (1) to describe accountability in the management of village funds in Polebunging Village, Bontomanai Sub-district, (2) to describe transparency in the managemnt of village funds in Polebunging Village, Bontomanai Sub-district. The variables of this research are: (1) The accountability of APBDes management in Polebunging Village, Bontomanai District, Selayar Islands Regency as measured by Permendagri Number 20/2018, and (2) Transparency of APBDes management in Polebunging Village, Bontomanai Sub-district, Selayar Islands Regency as measured by Permendagri Number 20/2018. The population of this research are all APBDes management reports and supporting documents, and the sample are report on the management of APBDES in 2022. The data were collected by interviews and documentation. The data obtained were analyzed using data condensation, data display, and conclusing drawing. The results of this research suggests that The management of the APBDes in Polebunging Village has shown good management of village funds in accordance with Permendagri No. 20/2018, which is accountable and transparent.Keywords: Accountability, Transparency, APBDes management

Validity of Rental Agreement for Renting Land of Reward Between Village Head with Private Parties Who Exceed The Term of Office Village Head

Based on the issues related to the lease of reward land between the village chief and a private party that exceeds the chief's term, this paper aims to analyze the legality of the lease agreement for reward land between the village chief and a private party that extends beyond his term of office. In this paper, the researcher uses a normative juridical method, along with a legislative and case study approach. Then, with this analysis, the researcher can address the raised issue about the legality of the lease agreement for reward land between the village chief. From these issues, it can be concluded that the legality of the lease agreement for reward land between the village chief and a private party is regulated in Permendagri Number 1 of 2016 concerning the Management of Village Assets, with the maximum lease limit for reward land being a maximum of 3 (three) years. If there is a lease agreement for reward land between the village chief and a private party that exceeds the chief's term of office, then the agreement is legally void.

Prosedur Permohonan Bantuan Dana Hibah untuk Pembangunan Tempat Peribadatan di Atas 200 Juta di Biro Kesejahteraan Rakyat Sekretariat Daerah Provinsi Jawa Timur

The People's Welfare Bureau was formed with the aim of carrying out activities held by the Pusa Government in the form of grant assistance to educational institutions, community groups and places of worship. The Provincial Regional Government as the provincial government administrator can provide social assistance and grants based on Minister of Home Affairs Regulation Number 32 of 2011 (Permendagri Number 32 of 2011) concerning Guidelines for Providing Grants and Social Assistance sourced from the APBD. The People's Welfare Bureau is a distributor of grant aid for institutions or agencies that have applied. However, in real terms, there are still several related institutions or agencies that are still having problems in their administrative processes. The research method used is a qualitative method which aims to determine the role of the Eastern People's Welfare Bureau for national development in Indonesia, especially the construction of selected places of worship and completing procedures in accordance with the existing system. By using indicators of the characteristics of providing social assistance as stated in East Java Governor Regulation No. 44 of 2021 article 30, namely: selective, meeting the requirements for aid recipients and being temporary and not continuous, unless in certain circumstances it can be sustainable, and in accordance with the intended use. The aim of this research is to explain the procedures and flow of grant application from the initial to the final stages.

Analisis perbandingan pengelolaan keuangan di Desa Pineleng Satu Timur dan Desa Lotta berdasarkan Permendagri Nomor 20 Tahun 2018

Village Financial Management encompasses planning, implementation, administration, reporting, and village financial accountability, as outlined in Permendagri Number 20 of 2018. Villages are granted adequate authority and financial resources to manage their potential for improving the economy and welfare of residents, as well as for village development activities. The village government plans to implement the project using funds from the Village Budget (APBDes). The objective of this study is to determine whether financial management in Pineleng Satu Timur Village and Lotta Village, Pineleng District, Minahasa Regency complies with Permendagri No. 20 of 2018 and to investigate the Performance Allocation in the two villages. The study employs a descriptive qualitative method to collect relevant data. The financial management research conducted in Pineleng Satu Timur Village and Lotta Village indicates compliance with Permendagri Number 20 of 2018 for the planning, implementation, reporting, and accountability stages. However, non-compliance with Permendagri Number 20 of 2018 was found in the administration stage.

DAMPAK PELAKSANAAN PERMENDAGRI NOMOR 109 TAHUN 2019 TERHADAP NIKAH SIRI DI KOTA SOLOK PERSPEKTIF HUKUM KELUARGA ISLAM

This research examines the impact of implementing Permendagri number 109 of 2019 on unregistered marriages in Solok City from the perspective of Islamic Family Law. The problem is, there is a Ministry of Home Affairs regulation that allows unregistered married couples to have a family card. This study uses field research. Data obtained through interviews and documents. The results of the study show that the implementation of Permendagri number 109 of 2019 article 5 paragraph (2) letter b in Solok City has been carried out in accordance with applicable regulations and can be taken care of directly by Disdukcapil with several procedures. The positive impact is that it makes it easier for the public to obtain population administration documents and obtain other public services so that gaps do not occur. The negative impact makes people underestimate the registration of marriages and creates difficulties for wives and children in legal certainty. Analysis of Islamic family law on the implementation and impact of this rule causes losses, especially for the wife and children, because it does not have the force of law in the event of a divorce and also has an impact on children's rights such as inheritance. In essence, family law wants legal certainty for everything that has happened and can provide justice so that the goal of marriage that is sakinah mawaddah warahmah can be realized properly.

Analisis Pengelolaan Dana Desa Berdasarkan Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 20 Tahun 2018

This research aims to determine the management of village funds in Wading Village, Sidayu District, Gresik Regency when viewed from the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 20 of 2018. This research is qualitative research with a focus on using descriptive analysis. Data collection methods include observation, interviews and documentation with related parties regarding the implementation of village fund management which includes planning, implementation, administration, reporting and accountability. The results of the research show that the financial management planning process in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018. There is only one provision that is not in accordance, namely in Article 32 paragraph (3) where the RAPBDes is agreed together with the BPD, namely in October of the current year , while Wadeng Village is still experiencing delays in obtaining a collective agreement, namely in December due to several activities that hinder the plan. The implementation process, administration, reporting and accountability for financial management in Wadeng Village is in accordance with Minister of Home Affairs Regulation Number 20 of 2018.
 
 Keywords: Permendagri Number 20 of 2018, Village Fund Management, Village Government.

ANALISIS PENGELOLAAN KEUANGAN DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 20 TAHUN 2018

The purpose of this study was to determine the suitability of village financial management in one of the sub-districts, North Gorontalo Regency based on Permendagri number 20 of 2018. The research method used is a qualitative method. The data analysis used in this research is qualitative with an interactive analysis model consisting of three components of analysis namely: 1) Data reduction; 2) Presentation Data; 3) Data Verification and Conclusion Drawing. The results of the study show that with village financial analysis based on Permendagri Number 20 of 2018 through (a) Planning Aspects are in accordance with Permendagri but there are still deficiencies in apparatus that have not complied with the provisions and the impact is delays in the planning process (b) Implementation Aspects are in accordance with Permendagri and the weakness is the understanding of the apparatus that is still lacking, causing delays in the implementation process, (c) For the Administrative aspect it is considered good because it is in accordance with the instructions and technical requirements requested (d) The Reporting Aspect is considered good but the drawback is the slowness of the apparatus on duty late in providing reporting to the North Gorontao Regency government, and (e) The aspect regarding the coverage response is considered good because it has been adjusted to the instructions and technical requirements required by the regulation of the minister of home affairs in financial accountability.

Evaluasi perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban pengelolaan keuangan APBDesa berdasarkan Permendagri Nomor 20 Tahun 2018 (Studi kasus di Desa Toiba Kecamatan Bualemo Kabupaten Banggai)

The Village Revenue and Expenditure Budget has a significant impact on the development of the village. It is therefore crucial that the APBDesa is managed effectively and in accordance with government procedures. This study aims to assess the financial management process in Toiba Village, Bualemo District, and its alignment with Permendagri Number 20 of 2018. The research used descriptive qualitative methods and analysed the data using comparative analysis techniques. The findings indicate that the management of the APBDesa in Toiba Village is in line with Permendagri Number 20 of 2018. However, it is important to ensure regular support and training from the sub-district government to the village government during the planning, management, and reporting phases. In addition, the supervisory team needs to be strengthened to ensure that the implementation of development in the village is in line with the development plans. Regular evaluations of the APBDes management are also necessary to ensure that any discrepancies are immediately corrected by the village government and that the financial management of the APBDesa complies with Government Regulation No. 20 of 2018.

VILLAGE FINANCIAL MANAGEMENT IN GAMPONG BLANG MAKMUR KUALA BATEE DISTRICT SOUTHWEST ACEH REGENCY

The birth of Law Number 6 of 2014 concerning Villages became a milestone in changing the paradigm about villages. The village is no longer an object but has become a subject of development and has the authority to manage its own finances. As a consequence of this authority, financing or finance is a very essential factor in supporting the implementation of village autonomy or gampong. The handover of authority to gampong raises great demands on financial management by the community against the Gampong Government. These demands must be responded to by making changes in gampong financial management. This study aims to determine how financial management in Gampong Blang Makmur, Kuala Batee District, based on Permendagri Number 20 of 2018 concerning Village Financial Management. With the research method carried out using a type of descriptive qualitative research that seeks to tell the solution of problems that occur now based on data in which there are efforts to describe, record, analyze and interpret conditions that are now occurring in other words descriptive research aims to obtain information about the current situation with data collection techniques in the form of interviews, ducumentation and observation. Gampong Blang Makmur's financial management has been carried out properly in accordance with the stages and principles in village financial management in accordance with the mandate of Permendagri Number 20 of 2018 concerning Village Financial Management. However, there are several shortcomings and weaknesses in the implementation at each stage, including: The determination of the Gampong Blang Makmur APBG is not in accordance with the established schedule; Inadequate apparatus human resources in gampong financial management, to delayed and untimely gampong financial management accountability reports. On the other hand, gampong financial management is not as autonomous as imagined, most of gampong's finances are guided to implement district priority programs.

Implementation of Transparency and Accountability in Village Fund Management to Support Covid-19 Prevention (Study in Sumberkedawung Village, Leces District, Probolinggo Regency)

Every management of village funds needs to apply the principles of transparency and accountability. Government accountability has three main objectives, namely accountability, managerial, and supervision. Accountability by the government is a manifestation of providing information regarding every action or activity and financial management carried out by the government during implementation in a transparent manner. This study aimed to identify and describe the application of transparency and accountability in the management of village fund allocations in support of the prevention of Covid-19 in Sumberkedaung Village. This study used descriptive qualitative method. The selection of informants was deliberately selected who were considered to understand the matter to be studied, taking data from sources deemed relevant according to the issues and themes raised, so as to produce reliable data and determine the accuracy of research results. This study used the theory of policy implementation Matland Matrix which need to be met in terms of the effectiveness of policy implementation consisting of four components, namely Policy Accuracy, Implementation Accuracy, Target Accuracy, and Adjusted Environmental Accuracy. Based on indicators of accountability and transparency according to Permendagri Number 113 of 2014 concerning Village Financial Management which included planning, implementation, reporting and accountability. This research showed that the policies made and implemented were in accordance with the strategy for overcoming Covid-19 in Sumberkedawung Village