Permendagri Number Research Articles

APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) DAN AKUNTABILITAS PENGELOLAAN KEUANGAN DESA

This study aims to analyze the implementation of the SISKEUDES application in Dangin Puri Kauh Village, whether it is in accordance with applicable regulations and theories, the benefits of the SISKEUDES application in village financial management, the constraints and obstacles encountered in its implementation and the internal controls applied. This study uses qualitative research techniques with interviews and literature studies. The results of the study show that the implementation of the SISKEUDES application in managing village funds in Dangin Puri Kauh Village is in accordance with applicable regulations, namely Permendagri Number 20 of 2018. The SISKEUDES application also has a role in accountability in managing village funds and managing village finances to become more efficient. The internal control of the SISKEUDES application is also considered quite good. In the implementation in the field there are still obstacles such as slow applications when operating, server down, and other obstacles.

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

Abstract
 The purpose of this research was to analyzed the concept of regulation of the Minister of home affairs of the Republic of Indonesia number 20 of 2018 concering village financial management, as well as analyzed the legal certainty of implementation the Minister of home affairs of the Republic of Indonesia number 20 of 2018 concering village financial management. This research was normative juridical with Case approach, Statuta approach, Comparative approach and conceptual approach. The result of this research was the concept of regulation of the Minister of home affairs of the Republic of Indonesia number 20 of 2018 concering village financial management was regulate the use and utilization of village finances starting from planning, implementation, administration of reporting and accountability of village finances in a transparent, accountable and participatory mannder.. This is because the norms in Permendagri Number 20 of 2018 are carried out based on the provisions in the applicable laws and regulation, Permendagri Number 20 of 2018 it has also regulated every detail regarding village financial management starting from the implementation, planning and administration stages, Permendagri Number 20 of 2018 has also regulated sanctions for violations of village financial management.
 Keywords : Permendagri, village, village financial management

VILLAGE FUND MANAGEMENT BASED ON PERMENDAGRI 20/2018

This research aims to determine the process of preparing the RPJMG, RKPG, and Gampong Revenue and Expenditure Budget (APBG) in Gampong Simpang Dua based on Permendagri number 20 of 2018. The interview method is used for this research, where questions are asked orally. Village officials who are responsible for managing village funds have been selected as respondents. Gampong Simpang Dua, Nagan Raya Regency, is where this research takes place. In order to use the interactivity of data analysis techniques such as APBDesa, RKPDesa, DPA, DPPA, DGKPL, and accountability reports, this research is conducted using a qualitative descriptive research methodology. The results of this analysis confirm that the village's financial management takes place in accordance with Minister for Home Affairs Regulation No. 20 of 2018 based on planning, implementation, administration, reporting, and accountability processes. As seen from the preparation of the Gampong RPJM for 6 years, it is reported through the Village Financial System (SISKUEDES) application, where this report is input when the Gampong treasurer inputs the Gampong cash receipts and expenditures

Evaluasi Kebijakan Pengawasan Keuangan Desa Pasca Implementasi Peraturan Menteri Dalam Negeri Nomor 73 Tahun 2020 Tentang Pengawasan Pengelolaan Keuangan Desa

Permendagri Number 73 of 2020 was established as an effort to strengthen village financial management. Law Number 6 of 2014 concerning Villages and their implementing regulations do not clearly and explicitly regulate the format and form of village financial supervision, resulting in several gaps in village financial supervision. The implementation of village financial supervision is not running as it should be due to the limited resources of the Regency/City APIP and the IT-based supervision system that is not yet optimal. At this time the Regency/City APIP in its PKPT still uses the sample method to carry out village financial supervision in one year and is post-audit in nature which is not in line with the spirit of APIP supervision which emphasizes when the activity is taking place. A critical review of Permendagri Number 73 of 2020 found two things that are research questions. First, this provision was not implemented properly by the Regency/Municipal APIP with consideration of limited resources and supervisory information technology. Second, the inspection program and procedures as stipulated in Permendagri Number 73 of 2020 are too detailed and detailed which requires audit implementers to go to the field (field audit), while APIP implementation can be carried out online because the Village Government has implemented an IT-based village finance application. The results of this research will answer some of the weaknesses of Permendagri Number 73 of 2020 as a Policy Brief to the Minister of Home Affairs to improve regulations.

Analisis Penerapan Sistem Informasi Akuntansi Pada Akuntabilitas Pengelolaan Alokasi Dana Desa (ADD) Di Desa Tanjung Selamat Kec. Percut Sei Tuan

The aim of this research is to find out how accounting recording techniques are used in Tanjung Selamat Village, Kec. Percut Sei Tuan, and how it impacts the accountability of village allocation control (ADD). Qualitative descriptive is a type of research methodology used in this research. using data collection techniques, document analysis, and interviews. To speak for the village secretary and treasurer and collect documents related to budget realization records, this research uses a data collection strategy. Based on research findings, Tanjung Selamat Village in Kec. Percut Sei Tuan has created an accounting record system as a consequence of using village financial techniques (siskeudes). The application of accounting record techniques to the general control of accountability for village capital allocation proves that the implementation of village equity allocation is transparent, accountable and accountable. There are only a few obstacles, such as submitting the budget to the village head, which sometimes causes delays. But overall the practice of village financial control is very good and in line with PERMENDAGRI number 20 of 2018.

Evaluasi Sistem Pengendalian Internal Pemerintah Dalam Pengeluaran Kas Pada Bagian Pemerintahan Dan Kesejahteraan Rakyat Kota Surabaya

This study aims to determine and evaluate the government's internal control system and cash expenditure procedures in the Government and People's Welfare Section of Surabaya City are in accordance with applicable regulations or not. This research was carried out at the Surabaya City Government and People's Welfare Office located in the Genteng Village government building, Genteng District, Surabaya City. The analytical method used in this study is the Descriptive Analysis Method. The data collection techniques used are observation, in-depth interviews, and documentation. Data analysis techniques include data reduction, data presentation, and drawing conclusions. The results showed that the Cash Expenditure System and Procedure implemented in the Government and People's Welfare Section of Surabaya City has been running well in accordance with Permendagri Number 13 of 2006 concerning Regional Financial Management Guidelines. The internal control system of cash expenditure in the Government and People's Welfare Section of Surabaya City has also been implemented well but has not been maximally marked by the lack of maximum implementation of policies on human resource development so that employees are still found who lack mastery related to cash expenditures and the constraints of the duties of the finance and accounting department.

Efektivitas Pengelolaan Dana Kelurahan Dalam Mewujudkan Good Governance Pada Kelurahan Sei Rengas Permata Kecamatan Medan Area Kota Medan

In the sub-dictrict Sei Rengas Permata area, kelurahan funds are used for community development and empowerment. In fact, development in the Sei Rengas Permata Village Area has not yet seen its maximum. From the results of the activities carried out in the Sei Rengas Permata Village, it was found that problems arose in the management of the urban village budget, especially in infrastructure development, whose achievements were only seen to be still below 50%. And in the community empowerment budget classification section, it is necessary to have activities that are more useful and do not cost too much money. Giving funds to the sub-district is so large that there needs to be a big responsibility for the sub-district government. Therefore, the sub-district government must be able to apply planning principles appropriately in accordance with Permendagri Number 130 of 2018 concerning planning, implementation, administration, reporting and accountability. In this study, the type of research that will be used is descriptive research method with a qualitative approach and uses a purposive sampling technique which aims to find out how social interaction occurs. Data collection techniques in this study used interview, observation, and documentation techniques. As for the process of data analysis techniques carried out in qualitative research, namely data collection, data reduction and drawing conclusions. Based on the results of research and discussion it can be concluded that the level of achievement of program results has not been effective. However, in the management of village funds in the Sei Rengas Permata Village, management has been carried out in accordance with the principles of good governance such as transparency, accountability, and participation. 
 
 Keywords: Village Fund Management, Good Governance

Analisa Rendahnya Pendataan Penduduk Non Permanen Di Kota Payakumbuh Dengan Menggunakan Metoda Grounded Theory

The movement of people from one place to another is getting faster and wider, this is indicated by the large number of residents who are not native to a certain area but live and settle in that area for a long time. These residents are called non-permanent residents. With the increased mobility of non-permanent residents, it is necessary to describe the condition and development of non-permanent residents as well as the availability of data on non-permanent residents in provinces, districts/cities. The Payakumbuh City Population and Civil Registration Office as the implementing agency is responsible for carrying out non-permanent population data collection. This is in accordance with Permendagri Number 14 of 2015, that Implementing Agencies are district/city government apparatus that are responsible and have the authority to carry out services in Population Administration matters. However, the implementation of Non-Permanent Population Data Collection is not easy, and has not been fully running well. This study aims to identify what are the obstacles in collecting data on non-permanent residents. The analysis carried out includes the coding stage, the concept formation stage, the categorization stage, and the theory formation stage. The findings show that external influences greatly affect the low data collection of non-permanent residents in the city of Payakumbuh

Analisis Akuntabilitas Pengelolaan Alokasi Dana Desa Dalam Pelaksanaan Pembangunan Tahun Anggaran 2017-2021 (Studi Kasus Desa Adabang Kecamatan Titehena Kabupaten Flores Timur)

This Study aimed to investigate the accountability of village fund allocation management in the implementation of defelopment in Adabang Village, Titehena Sub-district, East Flores Regency. This study was descrriptive qualitative that relied on primary and secondary data sources. Data was collected through observation, documentation, and interviews. Data was analyzed using some steps namely data collection, data reduction, data presentation, and conclusion drawing. The results indicated that the accountability of village fund allocation management had fulfilled several indicators of accountability for village fund allocation management, namely planning, implementing, and supervising stages. They were in accordance with the accountability indicators of village fund allocation management and applicable regulation. However, the accountability was not in accordance with the accountability indicator of village fund allocation management and applicable regulations since one type of accountability report was not submitted. Thus, the accountability stage was not in accordance With Permendagri Number 113 of 2014 and according to Sari and Wahidawati (2018).

Analysis of Application of Accounting Systems and Procedures In Village Fund Management (Case Study of Sukaramai Village, Kec.Sei Balai of Batu Bara Regency)

This research was conducted with the aim of knowing how to apply accounting systems and procedures that are implemented in the Sukaramai Village office. This research is a qualitative research using a descriptive approach. Data collection techniques used are observation, interviews and documentation. The results of the study show that the accounting systems and procedures for financial management in Sukaramai Village are in accordance with Permendagri Number 20 of 2018. It's just that in the accounting system, Village officials have insufficient human resources, so they experience difficulties managing the accounting system. Then in the accounting procedures at the Sukaramai Village Office there were recording errors in reporting the realization of the 2020 budget. Even though the Village had attended training held both from the District and from the Regent the Village apparatus still experienced difficulties in terms of the accounting system. Even so, the Sukaramai Village officials are still trying and trying to work optimally.

Analysis of Accrual-Based Government Accounting Standards Application to The Financial Reports of Regional Public Service Agency (BLUD)

The purpose of this study was to find out that the presentation of financial reports at the BLUD of the Cidadap Health Center is in accordance with Accrual-Based Government Accounting Standards which refer to Government Regulation Number 71 of 2010 concerning Government Accounting Standards and Permendagri Number 79 of 2018 concerning Regional Public Service Agencies. The research method used in this study is a qualitative method with a descriptive approach by comparing theory and practice in presenting financial reports, data collection techniques used by observation, interviews and documentation. The results of the study show (1) of the 7 accrual-based financial component indicators BLUD Cidadap Health Center in its financial management has implemented SAP in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards on an accrual basis which presents Budget Realization Reports (LRA), Budget Balance Reports More (LSAL), Statement of Cash Flows (LAK), Balance Sheet, Operational Report (LO), Report of Changes in Equity (LPE), and Notes to Financial Statements (CaLK). (2) Financial management staff have PNS status but are not professionals in the financial sector, so it can be said that they are not fully in accordance with what is regulated by Permendagri Number 79 of 2018 concerning Regional Public Service Agencies.

MENINGKATKAN AKUNTABILITAS PENGELOLAAN DANA DESA MELALUI KOMPETENSI PERANGKAT DESA, SISTEM PENGENDALIAN INTERNAL DAN PARTISIPASI MASYARAKAT

This study aims to examine and analyze the factors that influence the accountability of managing village funds. The population in this study was village officials in Kapanewon Sewon and Kapanewon Imogiri. The research sample was taken using a purposive sampling method based on Permendagri Number 20 of 2018. Data collection was carried out using a questionnaire and a sample of 96 village officials was obtained. The analysis used was multiple regression analysis using IBM SPSS version 26. The results showed that village apparatus competence had no effect on village fund management accountability, internal control systems and community participation had a positive effect on village fund management accountability. While simultaneously showing the competence of village officials, internal control systems and community participation have a positive effect on village fund management accountability. The implication of this research is that accountability for managing village funds can be realized by improving the internal control system and community participation through monitoring and evaluation as well as dissemination of village funds to the community.

ANALISIS PERENCANAAN PENGGUNAAN PAGU ANGGARAN DALAM MENINGKATKAN EFEKTIVITAS KEGIATAN DI BIDANG PARIWISATA PADA DINAS KEPEMUDAAN OLAHRAGA DAN PARIWISATA KOTA SUKABUMI

ABSTRAK
 Gia Kanias (2030615001) Planning Analysis on the Use of Budget Ceilings in Increasing the Effectiveness of Activities in the Tourism Sector at the Sukabumi City Sports and Tourism Youth Service.
 
 The Sukabumi City Youth, Sports and Tourism Office is an institution that plays a role in assisting the Mayor in carrying out government affairs in the Youth, Sports and Tourism Sector which are the regional authority and Assistant Tasks assigned to the Region. This study aims: (1) To explain how budget planning is passed down to SKPD. (2) To explain how the budget ceiling is used in the tourism sector for one year. (3) To explain how the effectiveness of budget planning in the field of tourism. This research method is descriptive qualitative, namely by going directly to the field which was carried out at the Sukabumi City DISPORAPAR. Data obtained by conducting observations, interviews and Documentation Studies. The steps taken for research purposes (1) conduct research on how the budget ceiling can fall to each SKPD/Dinas. (2) Conduct research on how budget ceilings are used in the tourism sector. (3) calculating effectiveness by looking at the data in the 2020-2021 Tourism Sector budget realization report.
 
 The results of the research conducted concluded that: (1) The process of preparing the regional income and expenditure budget in the Disporapar of Sukabumi City, especially the Tourism Sector, is all in accordance with Permendagri Number 21 of 2011. (2) The budget ceiling used in the tourism sector has followed the correct flow that has been determined by the head of planning and finance disporapar. (3) The implementation of the budget at the Disporapar City of Sukabumi for the 2020-2021 Fiscal Year has been effective. It was found that the percentage ratio for 2020 is 98% which can be said to be effective and for 2021 is 100% which can be said to be very effective. In the government, especially in the tourism sector, it has carried out a maximum effectiveness of 100% because if more than 100% it is considered a waste of the budget and inefficient.
 
 Keywords: Use of Budget Ceilings in Increasing the Effectiveness of Activities in the Tourism Sector at the Sukabumi City Youth, Sports and Tourism Office
 
 
 
 

The Financial Analisis Efektifitas Pengelolaan Modal Kerja Dalam Meningkatkan Kinerja Keuangan Pada RSUD Bayu Asih Kabupaten Purwakarta

Management of working capital hospital operational costs is the need for operational, to improve financial performance effectively and efficiently in accordance with the Permendagri number 79 of 2018 concerning BLUD. The aim research is to determine the condition of working capital, to analyze the management of working capital with the financial performance of the hospital and to find out the turnover of working capital so that it is effective and efficient. Methodology uses a qualitative with a case study approach at Bayu Asih Hospital, Purwakarta. The research subjects of key respondents from the finance department and expert respondents, namely the vice director of general affairs and finance. The data analysis technique was triangulation of the results of observations, interviews, documentation of financial reports from 2017 to 2020 before the impact of the covid pandemic, classified based on themes and research findings and then analyzed using SWOT analysis. The results of research on working capital management in 2017 to 2020 are not fixed. Management of working capital to improve financial performance at BLUD Hospital pays attention to current assets and short-term liabilities so that it effectively and efficiently improves financial performance.
 

Implementation of Permendagri Number 141 of 2017 concerning Regional Boundary Affirmation in Deli Serdang Regency, North Sumatra Province

This study aims to analyze the implementation of Permendagri 141 of 2017 policy regarding guidelines for confirming regional boundaries. The focus of the research is on the boundary between Deli Serdang Regency and Langkat Regency, North Sumatra. This study used a qualitative research method with a descriptive approach. Data collection techniques were carried out by observation, in-depth interviews, and documentation and were analyzed through three stages, namely data reduction, data presentation and drawing conclusions/verification. This study found that in implementing Permendagri Number 141 of 2017 concerning the affirmation of regional boundaries, the Deli Serdang and Langkat districts have not been implemented optimally. This is reflected in: a) Communication, which has not gone well enough, because there are still misunderstandings regarding the boundaries that are currently being debated; b) Resources, human resources who are unable to provide solutions for settling regional boundaries and there is no visible rhythm and movement at the North Sumatra Provincial Government level as well as at the Deli Serdang Regency and Langkat Regency levels; c) Disposition, regional boundary conflicts are manifested as a good commitment only at the implementor level, d). The bureaucratic structure is still not visible, especially related to the unclear division of tasks between team members carrying out research, tracking boundaries and team members carrying out measurements and installing boundary pillars.

Readiness of North Sumatra Province In Implementing Permendagri No. 19 of 2020 Regarding The Regional Financial Management Index

Permendagri No. 19 of 2020 Measuring the Regional Financial Management Index is a measure determined based on a set of dimensions and indicators to assess the quality of performance of effective, efficient, transparent and accountable regional financial management within a given period. Given the importance of assessing regional financial management, and given that there are still regional financial management issues, it is extremely necessary to conduct research into the readiness of North Sumatra Province in the implementation of Permendagri Number 19 of 2020. This research uses a qualitative descriptive research approach. The results of this study are highlighted in order to obtain an objective picture of the real state of the examined object. The willingness of the province of North Sumatra to implement Permendagri Number 19 of 2020 can be seen from indicators of communication, resources, disposition and bureaucratic structure.

AKUNTABILITAS PENGELOLAAN DANA DESA (STUDI FENOMENOLOGI PADA DESA LAMUNDE KECAMATAN WATUBANGGA KABUPATEN KOLAKA)

concerning Village Financial Management Article 43-62. Meanwhile, the implementation This study aims to determine how the accountability of Village Fund management which includes planning, implementation, administration, reporting and accountability in Lamundre Village, Watubangga District, Kolak Regency. The research method used is a qualitative phenomenological research method . The data analysis technique used is a qualitative descriptive analysis technique using the Miles and Huberman model. Activities in data analysis are: data reduction, display, and conclusion drawing/verification. Sources of data are primary data and secondary data. Data collection techniques were carried out by observation, interviews, and documentation.The results of the study show that: (1) Planning has implemented the principles of participation and transparency, however in implementing the principles of participation and transparency still need to be improved in order to obtain quality planning results. (2) Implementation , at this stage the Village Government has implemented the principle of accountability related to receipts and expenditures in accordance with with Permendagri No. 20 of of the principles of transparency and accountability by the Activity Implementation Team (AIT) not yet fully done . (3) Administration at this stage in general has implemented the principle of accountability and is in accordance with the administration as stated in Permendagri Number 20 of 2018 concerning the management of Village Finance in articles 63-64. (4) Reporting and accountability in the reporting stage of the village government has applied the principle of reporting accountability in accordance with Permendagri No. 20 of 2018 concerning Village Financial Management article 68. Meanwhile, Village Fund Accountability in Lamundre Village, Watubangga District, Kolaka Regency is integrated with APBDes accountability. This is in accordance with Permendagri Number 20 of 2018 articles 70-71 regarding village financial reporting and accountability. However, horizontal accountability is still considered insufficient to describe the application of the principle of accountability to the community, as well as increasing the capacity of the village apparatus in order to create a perfect application of the principle of accountability in the management of Village Funds in Lamundre Village.
 
 Keywords: accountability, village fund management

Evaluasi Kebijakan Pelayanan Administrasi Terpadu Kecamatan (Paten) Di Kecamatan Ciledug Kota Tangerang

Problems in public services are often encountered in their implementation even though standards and laws have been established. In the evaluation of the PATEN policy in Ciledug District, Tangerang City, there are problems including the timeliness of service, service costs, and supporting resources for service implementation. The government has attempted to bring about an innovation in the field of public services through the District Integrated Administrative Services (PATEN) policy regulated in Permendagri Number 4 of 2010, which contains the delegation of authority from regents to sub-district heads. Following up on the Permendagri, the government of Tangerang City has implemented integrated sub-district administration services, especially in Ciledug District. This type of research is a qualitative research with a descriptive research type. The writing method used is the literature study research method, a series of activities related to the method of collecting library data, reading and taking notes, and processing research materials. The results showed that the implementation seen from the aspect of service costs was sufficient and according to fairness standards and from the aspect of service time and supporting resources for the implementation of services was inadequate. The purpose of the District Integrated Administrative Services has not been optimally achieved because the type of delegation of authority given is considered not to be effective and efficient in creating quality services and getting closer to the community. The advice given is to add service support facilities and improve service methods so that service times are better, as well as to review the types of delegation of authority given to sub-district heads so that the policy objectives are achieved more optimally.

Pengelolaan Aset Wisata Telaga Soda dalam Peningkatan PADes di Desa Tanggungprigel Kecamatan Glagah Kabupaten Lamongan

Soda Lake Tourism is one of the village assets managed as a tourist spot made by Pokdarwis Kreasi Telaga Soda which was previously an ordinary pond. The purpose of this study is to describe and analyze the management of tourism assets in increasing the village's original income in Telaga Soda Tourism as well as the supporting factors and inhibiting factors in the management of Telaga Soda tourism. The method used is descriptive qualitative with the sources of information being the Head of the Tangungprigel Village, the Chairperson of the Pokdarwis of the Responsibility of Prigel Village, and visitors. Data collection technique using purposive sampling. This study uses indicators from Permendagri Number 1 of 2016 concerning Village Asset Management. the results of the study indicate that the implementation of village asset management in Telaga Soda tourism in the Responsibility Prigel Village has been running in accordance with Permendagri Number 1 of 2016 concerning Village Asset Management is the implementation of Utilization, Maintenance, Administration, Reporting and supervision. Indicators that have not gone well are the implementation of Planning, Guidance and Security. The suggestions are efforts to increase the competence of tourism managers through outreach, technical guidance, training education with competent speakers, collaborating with third parties for development in the management of Telaga Soda tourism. In developing Telaga Soda Tourism, the village government and Pokdarwis must be more open in seeing opportunities and changes in the tourism sector. In addition, tourism facilities and infrastructure such as accessibility, amenities and accommodation must always be improved and improved.

DEVELOPMENT OF PROTECTION PROFILE FOR SECOND-LEVEL E-KTP CARD READER BASED ON ISO/IEC 15408:2022 AND ISO/IEC TS 19608:2018

The second level e-KTP reader device is an electronic data reader device stored in the e-KTP chip by applying a verification device in the form of a fingerprint/face scan. The data stored in the e-KTP chip is personal data that is general and specific, as stated in Law Number 27 of 2022. Therefore, users of e-KTP readers as controllers and processors of personal data are obliged to prevent unauthorised access lawfully by using a security system reliably, safely and responsibly. Permendagri Number 76 of 2020 requires compliance with product standards by involving relevant K/L agencies in the security sector as a form of supervision. Based on BSSN Regulation 15 of 2019, implementing the evaluation process in Indonesia's common criteria scheme requires a Protection Profile document to support the evaluation of IT device security. However, there is no Protection Profile document for e-KTP reader devices that have been certified so that it can be used as a reference in developing IT devices to support the evaluation of IT device security. Therefore, in this study, developing Protection Profiles for e-KTP readers based on ISO/IEC 15408 and ISO/IEC TS 19608: 2018 was carried out to prepare functional security requirements and security guarantees by considering the protection of personal data. While the developing method used is based on ISO/IEC TR 15446:2017. The results of this study are preparing a Protection Profile document consisting of 25 functional security requirements to fulfil 8 device security objectives with a level of security assurance at Evaluation Assurance Level (EAL) 4. Then the design results are tested based on the Assurance Protection Profile Evaluation class (APE) ISO/IEC 18045:2022 and declared to meet the criteria based on the ISO/IEC 15408 series.