Use Of Village Funds Research Articles

Cost Benefit Analysis of Village Fund Management for Improving Education in Sukomulyo Village, Jombang Regency

This research aims to analyze the use of village funds to improve children's education and reading parks in Sukomulyo Village, Jombang Regency. The collection technique involves collecting existing documents in the village and interviews. After the data is collected, interactive analysis is carried out to test the validity of the data and discuss the data with the theory used. The research results show that the village fund program in Sukomulyo Village has been used to build facilities and infrastructure for Early Childhood Education, Kindergarten, and Reading Park buildings. Second, developing children's education facilities and infrastructure has involved all village officials, the community, religious leaders, and other stakeholders from planning to accountability. Third, the cost and benefit analysis results show that all stakeholders agree that the benefits of the children's education development program are higher than the losses. The implication is that the Sukomulyo village government is obliged to prioritize education programs funded by village funds every year so that children's education interests become a priority program.

Pemanfaatan Dana Desa Dalam Pemberdayaan Ekonomi Masyarakat di Desa Sumberejo

Dana desa is an effort to realize equitable distribution of development between villages and cities through infrastructure development and community empowerment. The government has budgeted the use of Village Funds to boost the rural economy. The research approach is descriptive qualitative. Data collection by observation, in-depth interviews, and literature studies. The results of the study showed that dana desa was used to community economic empowerment. Empowerment is carried out through the development of BUMDesa. The group of activities consist of the development industry at agricultural sector, provision of venture capital assistance, and the creation of a creative village economy. These activities can create jobs opportunities, develop businesses, and encourage the economy of rural communities. The impact of dana desa is to reduce unemployment, reduce the rate of urbanization, social problems solving, improve welfare, and improve environmental quality.

EFEKTIVITAS PENGGUNAAN DANA DESA DALAM PROGRAM KEBUN KOLEKTIF DI DESA LATOMPE KECAMATAN LAWA KABUPATEN MUNA BARAT

This study aims to assess the effectiveness of village funds in the collective garden program in Latompe Village, Lawa Sub-district, West Muna Regency. The study population consisted of all farmers involved in the collective garden program, totaling 38 individuals. The sample was determined using the census method, resulting in a sample size of 38 individuals. The research data were collected through observation, interviews, and documentation using questionnaires as research instruments. The use of village funds was determined through quantitative descriptive analysis with a Likert scale, and the effectiveness formula was used to determine the level of effectiveness of the use of village funds in the collective garden program. The study found that the use of village funds in the collective garden program in Latompe Village, Lawa District was generally effective, with a 61.94% success rate based on target parameters, benefit suitability, and expectations. The language used is clear, concise, and objective, with no biased or ornamental language. The sentence structure is simple and the technical terms are explained when first used. The grammar, spelling, and punctuation are correct. No changes in content were made. The effectiveness of the collective garden program's use of village funds is moderately satisfactory in terms of the parameters of period and timeliness.

Implementasi Strategi Dinas Keluarga Berencana Pemberdayaan Perempuan dan Perlindungan Anak dalam Pengembangan Gerakan Perlindungan Anak Terpadu Berbasis Masyarakat di Kabupaten Serang

The Community-Based Integrated Child Protection Movement is one of the programs owned by the Serang Regency DKBPPPA regarding efforts to prevent children from acts of violence. The PATBM movement is a movement created by the Indonesian Ministry of Women's Empowerment and Child Protection which is run by communities in the form of groups living at the village or sub-district level. The problems found in this research were cases of child violence in Serang Regency which were high in the last three years (2020-2022), the PATBM movement which only existed in 68 villages out of a total of 326 villages in Serang Regency, the absence of direct socialization from the Regency DKBPPPA Serang is related to the introduction of the PATBM Movement in the community, the lack of commitment from stakeholders regarding the PATBM Movement in Serang Regency, the implementation of the PATBM Movement and the budget which is carried out simultaneously with other programs. The theory used is Strategic Management theory in the Strategy Implementation dimension according to Wheelen and Hunger (2014:11) which has three indicators, namely program, budget and procedures using descriptive qualitative research methods. From this research it is known that the strategy carried out by the Serang Regency DKBPPPA in developing the PATBM Movement is quite good by collaborating with government and non-government institutions. The form of activities carried out is by forming, coaching, evaluating, and monitoring. Meanwhile, activities in the community are handed over to each village that has been formed. Then, regarding the uncertain and limited budget. This makes the Serang Regency DKBPPPA direct the use of village funds for implementing PATBM activities in the community. And for DKBPPPA procedures, Serang Regency follows guidelines from the center and does not have special procedures.

Analysis of The Use of Village Funds In Economic Development (Case Study In Pa'bentengan Village, Ererasa District, Bantaeng Regency)

Utilization of Village Funds in Supporting Infrastructure Development in Pabentengang Village, Eremerasa District, Bantaeng Regency, thesis for the Development Economics study program, Faculty of Economics, Turatea Indonesia Institute Yapti Jeneponto. Supervised by Advisor I Profesor. Dokter. H. The intent of Juri, S. pd, S. E,. Meter. Meter and bos II by Dokter. H. Abdul Belas kasih,. S. pd,. S. E,. Meter. Meter Village funds are a government program in supporting village development, namely through village funds as a source of village income. As according to Law Number 6 of 2014 concerning villages, article 72 states that village funds are one source of village income sourced from the APBN. The purpose of this study was to determine the use of village funds in accordance with the program, the results of the use of village funds and community involvement in Pabentengan Village, Eremerasa District, Bantaeng Regency. The results of this study indicate that the use of Village Funds in Supporting the Infrastructure Development of Mamampang Village has been effective. This can be proven by the number of development programs that have been realized in accordance with the development plan. Community involvement in the use of village funds is also quite good, where the community has been involved in the preparation of bank plans up to the stage of the program development

Training on Preparing BUMDes Financial Reports

Purpose -This Community Service Activity (PKM) was carried out in order to provide training in preparing financial reports based on SAK ETAP and KEPMEN Desa No. 136 of 2022 with the help of the Village BUM Financial Recording and Reporting Application (PPAK). This training in preparing financial reports is a means of increasing transparency and accountability in the use of village funds for BUMDes Pulotondo, Ngunut District, Tulungagung Regency, which has been established since 2015 and has never prepared financial reports. Design/methodology/approach – The method used in this PKM activity is: 1. Presentation of Material. Presentation of material regarding the steps for preparing financial reports is carried out by the lecturer together with students majoring in Accounting by explaining the material that has been prepared. 2. Practice. The practice of preparing financial reports using the BUM Desa Financial Recording and Reporting (PPAK) application is carried out by Lecturers and Accounting Department Students by showing/demonstrating directly how to use the application directly to the village officials managing BUMDes Pulotondo so that they are able to understand the work steps and know what should be done next. Findings- The results that have been achieved with this training activity in preparing BUMDes financial reports are that village officials managing BUMDes have been greatly helped by this training because they have understood the steps in preparing financial reports and what reports must be presented so that they are in accordance with SAK ETAP and KEPMEN Desa No. 136 which requires BUMDes managers to prepare financial reports using the PPAK application. By preparing this financial report, it is hoped that BUMDes Pulotondo, Ngunut District, Tulungagung Regency can increase financial transparency and accountability as required by the government through the Ministry of Villages, Disadvantaged Regions and Transmigration. In accordance with Village Ministerial Decree No. 136 Originality/value – The implication of this community service is that BUMDes Pulotondo already has knowledge of how to prepare financial reports in accordance with SAK ETAP and Village Ministerial Decree No. 136. The novelty of this community service is the use of the Village BUM Financial Recording and Reporting (PPAK) application which was launched by the Ministry of Villages, Disadvantaged Regions and Transmigration at the end of 2022.

Accountability Strategy for Reporting Village Fund Management

Consequences in implementing Law no. 32 of 2004 of course also has an impact on implementation at the village government level, which in article 206 is regarding government affairs which are the authority of the village. This research is about village funds sourced from the district/city APBN budget which are channeled to support village improvement which includes governance, development implementation, guidance and empowerment. Along with this, community concerns also arise regarding the accountability, quality and effectiveness of Village Fund management which is often considered less effective. Law Number 6 of 2014 concerning Villages provides a strong basic foundation regarding the implementation of village government. Meanwhile, the research approach is qualitative - descriptive, emphasizing the results of interview data analysis, observation and also literature reviews. Since 2015, villages in Indonesia have received funding from the State Revenue and Expenditure Budget. Thus, each village is required to be accountable for managing village funds to the community. This research aims to evaluate the availability of adequate information regarding the use of Village Funds including the determination of the APBD and the extent of community knowledge regarding village government administration. This research uses qualitative data analysis by connecting one source with other sources, then drawing conclusions at various stages. This research found that the increasing public trust in village government and increasing community participation in village development means that village funds have become a means of providing trust for village administrators and the apparatus within them.

Pengaruh Perencanaan dan Efektifitas Penggunaan Dana Desa Terhadap Pembangunan Desa Negara Batin (Studi Pada Kecamatan Negara Batin Kabupaten Way Kanan)

Negara Batin is a village located in the regent Way Kanan. The village government's concern for the facilities and infrastructure of the village is very important to achieve the welfare of the village community. Planning and effective use of village funds are necessary to support the development of Negara Batin Village. Therefore, if the use of village funds can be planned and implemented effectively, it will bring great benefits to the residents of Negara Batin Village in Way Kanan Regency. The purpose of this study is to determine whether planning and efficiency in the use of village funds affect the development of Negara Batin village. The type of research used in this study is quantitative research. The population used is the village of Negara Batin, regent Way Kanan. The sampling technique used was probability sampling using the Slovin formula, such that a sample of 98 respondents was obtained. Data collection was carried out through literature research, documents, observations, interviews, and questionnaires. The data analysis tools used include several linear regression tests, correlation coefficient tests, t-tests, F-tests, and R^2 tests. Based on the research results, effective planning and use of village funds has a positive and significant impact on the development of Negara Batin village. Effective planning and utilization of village funds contributed 36.5% to the development of Negara Batin Village in Negara Batin District, Way Kanan Regency. Meanwhile, the remaining 63.5% are affected by other factors that have not been considered in this study.

SISTEM INFORMASI PELAYANAN ADMINISTRASI DESA KARANG DAPO BERBASIS WEB

The rapid use of information technology today has made the government more aware of the benefits of using information technology, especially in the internet sector. The high use of the internet is inseparable from the emergence of various website applications developed by the community, entrepreneurs, including government agencies. The Central Government strongly supports the creation of various kinds of community service websites as an effort to keep the wheels of government running. The development of this community service website is an effort to prevent crowds at public service facilities which currently need to be avoided to prevent the transmission of the Covid-19 outbreak, which recently has not shown a significant decline. In terms of community services in rural areas, the central government also understands and encourages village governments to have village websites that can be used to empower villages and village communities, this is evidenced by the launch of the desa.id domain extension as an official domain extension and is devoted to websites. Village website development is also a government priority program contained in Permendesa Number 11 of 2019 concerning Priority for the Use of Village Funds in 2020 in Appendix I CHAPTER I Letter E concerning Priority List in the Village Development Sector, Point d concerning Procurement, Development, utilization and maintenance of facilities and infrastructure information and communication and item 2 mentions the creation of a village website. This shows that the central government is really serious so that villages can develop website-based services and information. Karang Dapo Village is one of the villages located in Sikap Dalamg District, Empat Lawang Regency, Sumatera Selatan Province. The constraints experienced by the Karang Dapo village government today are the limited access to information that can be seen and accessed by the village community in particular and the surrounding community in general, especially access to information on village activities, village administration, superior village products and village locations. Based on these problems, it encourages the author to create a website and administrative application for the Weskut village. With the existence of a village website and an online village administration application it is hoped that in providing services to the community it can be maximized, and access to information about the village of Karang Dapo can be accessed and seen by anyone and from anywhere while an internet network is still available.

Analisis Laporan Penggunaan Dana Desa Sebagai Pengukur Kinerja Keuangan Pada Kantor Desa Paccerakang Kabupaten Luwu

This study aims to determine the economic level, effectiveness and efficiency of the use of village funds as a measure of financial performance. The subject of this research is Paccerakang Village Office, Luwu Regency. The type of research used in this research is descriptive quantitative. The data processed is the village fund financial report (DDS) report on the village income and expenditure budget from 2021 to 2022. The data collection techniques used are document and library techniques. The data analysis technique used in this research is descriptive comparative analysis with the formula: Economic Ratio, Effectiveness Ratio and Efficiency Ratio. The results showed that the economic performance of the Paccerakang Village Government of Luwu Regency was generally good in managing the finances of the Village Fund (DDS), although the effectiveness performance was less effective in managing the Village Fund (DDS). This can be seen from the results of the calculation of the Economic Ratio, which is categorised as Very Economical because the Economic Average is above 100%, namely 200.31%. While the Effectiveness Ratio is categorised as Less Effective because the average effectiveness is less than 80%, namely 65.6% and the Efficiency Ratio is categorised as Very Efficient because the average efficiency is less than 60%, namely 46.47%.

Efektivitas Pemanfaatan Dana Desa dalam Menunjang Pembangunan Infrastruktur di Desa Karangsalam Lor Kecamatan Baturraden, Kabupaten Banyumas

The purpose of this study is to analyze the effectiveness of the use of village funds and find out how the community views the use of village funds in terms of infrastructure development in Karangsalam Lor Village. The number of samples in this study were 88 people from Karangsalam Lor Village, Baturaden District, Banyumas Regency. Data collection techniques are interviews using a Likert scale model questionnaire. The results of this study indicate that the management and utilization of village funds in infrastructure development carried out by the Karangsalam Lor Village Government is very effective both at the level of education, health, physical infrastructure such as roads, bridges and is used for the construction of inappropriate houses and the improvement of new tourist destinations. The implication of this research is to find out how effective the use of village funds is in terms of infrastructure development in Karangsalam Lor Village, and to find out how the community's perception of the use of village funds in terms of infrastructure development in Karangsalam Lor Village. For village heads and village officials to better understand what the goals of the central government are so that development can be in accordance with what is expected and run effectively and efficiently. the community is expected to be able to participate in maintaining and caring for the development results of the village government and support what is the village government program and actively participate in the Musrenbangdes and supervision of its management.

Analisis Pengelolaan Dana Desa dalam Upaya Pembangunan Infrastruktur dan Pemberdayaan Masyarakat di Desa Bengle Kecamatan Majalaya Kabupaten Karawang

Villages are areas whose main livelihood is agriculture and food production. In Indonesia, a village is a unit of government directly under the subdistrict government at the district level, led by a village head. Many people do not know how much budget realization in the accountability report. In terms of budgeting, the use of village funds in infrastructure development and village community empowerment cannot be said to be transparent. This study aims to explore the management of village funds in community empowerment efforts and infrastructure development in Bengle Majalaya village, Karawang in 2022. The research was conducted using a qualitative method with a descriptive approach. Data collection techniques were carried out by conducting in-depth interviews with the village head, village secretary, village treasurer, village advisory board as resource persons and researchers conducted direct observations. The government has followed the Minister of Home Affairs Regulation No. 20/2018 on Village Financial Management. The village development program is running well by producing sports facilities and infrastructure. However, the community empowerment program in Bengle Village is not running well, due to the lack of community participation in the village.

Environment Concern Through Digitalization of Village Financial Reporting and Accountability of Village Fund Management: Can it Accelerate the Achievement of Village Sustainable Development Goals (SDGs)?

The use of Village Funds is prioritised for programmes aimed at accelerating the accomplishment of Village Sustainable Development Goals (SDGs). Because village funds are critical to achieving the SDGs, transparency and accountability in their management are critical. Digitising village financial reporting is an endeavour to eliminate the usage of paper (paperless) to contribute to the achievement of the Sustainable Development Goals (SDGs). In addition to lowering the use of paper, it is believed that the digitalization of financial reporting will make it easier for the community to have supervision over the use of village funds. The purpose of this study is to examine the effect of village fund management accountability and digitization of village financial reporting on expediting village Sustainable Development Goals (SDGs) attainment. The quantitative descriptive research method was applied in this study. A questionnaire with a Likert scale was used to collect primary data. Village officials from 11 villages in Poncowarno Sub-District participated in this study, which included village heads, village secretaries, heads of financial affairs, and heads of welfare. With 44 respondents, the sampling technique employed was purposive sampling. Multiple linear regression analysis was utilised to analyse the data in this study. The data analysis results suggest that accountability for managing village money and digitalization village financial reporting have a substantial impact on advancing local SDG accomplishment.

ANALISIS EFEKTIVITAS DAN EFISIENSI PENGGUNAAN DANA DESA DALAM PEMBANGUNAN EKONOMI PERDESAAN

This study aims to analyze the effectiveness degree and efficiency of village funds in economic development in Seteluk Atas village, West Sumbawa District in 2016-2021. The type of study used in this study was descriptive quantitative. The types of data used were quantitative and qualitative data, then the source of data in this study was secondary data. The data analysis technique used in this study was quantitative descriptive approach, namely by analyzing target data, expenditure realization and revenue using efficiency and effectiveness ratios. The results of the study showed that the effectiveness of using village funds in economic development in Seteluk Village, West Sumbawa Regency in 2016-2021 is in the less effective category. The village government has not been optimal in using village funds to realize rural economic development using village funds so that the development activities that have been carried out have not reached the set targets. The efficiency of using village funds in economic development in Seteluk Village, West Sumbawa Regency in 2016-2021 is in the very effective category. The use of village funds for rural economic development in Seteluk Village has been carried out efficiently, the output in the form of development activities that have been realized is lower than the budget input used to produce them.

ANALISIS SEKTOR TERTINGGAL KABUPATEN TAPANULI UTARA SEBELUM DAN SESUDAH COVID-19

This study aims to analyze the effectiveness degree and efficiency of village funds in economic development in Seteluk Atas village, West Sumbawa District in 2016-2021. The type of study used in this study was descriptive quantitative. The types of data used were quantitative and qualitative data, then the source of data in this study was secondary data. The data analysis technique used in this study was quantitative descriptive approach, namely by analyzing target data, expenditure realization and revenue using efficiency and effectiveness ratios. The results of the study showed that the effectiveness of using village funds in economic development in Seteluk Village, West Sumbawa Regency in 2016-2021 is in the less effective category. The village government has not been optimal in using village funds to realize rural economic development using village funds so that the development activities that have been carried out have not reached the set targets. The efficiency of using village funds in economic development in Seteluk Village, West Sumbawa Regency in 2016-2021 is in the very effective category. The use of village funds for rural economic development in Seteluk Village has been carried out efficiently, the output in the form of development activities that have been realized is lower than the budget input used to produce them.

Implementation Of The Utilization Of Village Funds During The Covid-19 Pandemic

Village funds are budget allocations on-budget that can be used directly to support efforts to mitigate the impact of Covid-19 at the household and village levels. This study aims to gain a deeper understanding of the regulation of the use and utilization of village funds during the Covid-19 pandemic, the implementation of village fund usage during the Covid-19 pandemic in the Air Batu Subdistrict, and the supervision of village fund management during the Covid-19 pandemic. The results show that the utilization of village funds during the Covid-19 pandemic remains based on the provisions of Law Number 6 of 2014 concerning Villages. The use of village funds for handling Covid-19 can also be based on the Regulation of the Minister of Village Development of Disadvantaged Regions, and Transmigration of the Republic of Indonesia Number 13 of 2020 concerning the Priorities of Village Fund Utilization for the Year 2021. This regulation explicitly governs (1) National economic recovery in accordance with the authority of the village, (2) National priority programs in accordance with the authority of the village, (3) Adaptation of new village habits. The supervision of the use of village funds during the Covid-19 pandemic is carried out by the local government of the district/city (Inspectorate), sub-district head (camat), Village Consultative Body (BPD), and village communities. This is regulated in the Regulation of the Minister of Home Affairs Number 73 of 2020 concerning the Supervision of State Financial Management.

IMPLEMENTASI ANGGARAN PENDAPATAN DAN BELANJA DESA BIDANG PELAKSANAAN PEMBANGUNAN DESA DI DESA IGAL KECAMATAN MANDAH KABUPATEN INDRAGIRI HILIR TAHUN 2021

It is known that this development has not shown results that are in accordance with the maximum then it is also known that only a few development programs have been carried out, from the observations it is known that the condition of the Igal village facilities looks apprehensive, one of which is the road and bridge which is the only access to Igal Village damaged, therefore it can be seen that the management and use of village funds, especially in the field of development, have not been carried out properly. This study aims to explain and describe and analyze the implementation of the Village Revenue and Expenditure Budget, especially in the Village Development Sector of Igal District, and to find out the inhibiting factors for its implementation. In this study uses a qualitative research type with a descriptive phenomenological approach, then determining the research subject using purposive techniques, then collecting data using interviews, documentation, and observation. After conducting research it was found that the implementation of the APBDesa had been carried out quite well even though there were several indicators that were not optimal such as the environment, policy goals, and resources, while the inhibiting factors for the implementation of the APBDesa in the development sector included implementing capacity, village facilities and also community participation.

PENGARUH PARTISIPASI MASYARAKAT, PERAN PERANGKAT DESA DAN KOMPETENSI PERANGKAT DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

The goal of this research was to determine whether or not village officials are held accountable for the proper use of village funds, and whether or not they have the necessary skills to do so. It is hoped that the findings of this research would provide useful information to village leaders and the general public on the administration of local finances. Participants in the evolution of village fund management constitute the study population. Community leaders that regularly participate in the Village Development Planning Meeting were used as the sample. This research used a purposive sampling strategy. Primary data in the form of fifty completed questionnaires was employed. Multiple linear regression analysis was utilized to analyze the data, and the findings indicated that 1) village budget management accountability is significantly improved by public involvement. 2) The accountability of village finance management is significantly impacted by the involvement of village authorities. Thirdly, the accountability of village money management is significantly affected by the competency of village administrators.

Analisis Pengembangan Desa Wisata sebagai Best Practice Penggunaan Dana Desa untuk Mewujudkan Good Governance dan Collaborative Governance

This study aims to analyze the development of tourism villages as a best practice in using village funds to realize good governance and collaborative governance. Tourism villages were chosen as case studies because of their potential to improve the economy of rural communities while maintaining the sustainability of the local environment and culture. The research method used is a qualitative approach with field studies, in-depth interviews, and document analysis related to the use of village funds in the development of tourism villages. Data collection is carried out through several stages, including identification of tourism village program implementation, community participation, village government involvement, and collaboration strategies with related parties. The results showed that the development of tourism villages has had a positive impact in the implementation of good governance and collaborative governance. The active participation of the community in planning and decision-making has increased accountability and transparency in the use of village funds. The village government acts as a facilitator and ensures the allocation of village funds in accordance with the priorities and needs of the community. Collaboration between village governments, government institutions, and related stakeholders is also the key to success in the development of tourism villages. Active involvement from all parties enables efficient use of resources and empowers rural communities in managing tourist destinations. This research suggests that tourism village development is the best model in using village funds to achieve good governance and collaborative governance at the village level. However, challenges such as sustainable resource management and community empowerment need to be addressed so that sustainability can be guaranteed

Of The Use Of Village Funds In Batu Village, Bandung, Muara Kemumu District, Kepahiang District

This study aims to evaluate the Use of Village Funds and find out the obstacles to the Use of Village Funds in Batu Bandung Village, Muara Kemumu District, Kepahiang Regency. This research is an exploratory research with a qualitative approach. The informants in this study were: Camat, Head of BPD, Village Head, Community leaders, Communities in Batu Bandung Village, Muara Kemumu District, Kepahiang Regency. The informants in this study were taken using a purposive sampling method. The data analysis technique in this study was through the stages of data reduction, data presentation and drawing conclusions. The results of the study show that the national economic recovery program according to village authority has not been running and the national priority program according to village authority has not been running and the adaptation to new village habits in Batu Bandung Village, Muara Kemumu District, Kepahiang Regency has been going well.