Village Financial Management Research Articles

Effectiveness of Using Village Financial Management System in Minahasa Regency

The implementation of Law Number 6 of 2014 concerning Villages and its implementing regulations has mandated village governments to be more independent in managing government and various natural resources owned, including the management of village finances and assets. In terms of village finances, village governments are required to prepare reports on the realization of implementation and accountability reports on the realization of the implementation of the village revenue and expenditure budget. The Village Financial System Application (SISKEUDES) is designed in an integrated manner using simple and user-friendly features so that users can easily operate it. The Siskeudes application aims to ensure that village financial management, especially those sourced from village funds, can be managed cleanly and transparently. However, various problems have arisen along with the changes in the instrument. Problems with the quality of human resources, facilities and infrastructure, and policies that are not well understood by implementers in the field. The purpose of this study was to analyze the Effectiveness of Using the Village Financial Management System (SISKEUDES) in Rumbia Village and Kaayuran Bawah Village, South Langowan District, Telap Village, Eris District, Lolah Village and West Lemoh Village, Tombariri District, Minahasa Regency. This study uses a qualitative research method. Data sources are obtained from primary data, namely interviews and secondary data, namely supporting data in the field such as literature and documents. The results of the study indicate that the effectiveness of the use of the Siskeudes application in Minahasa Regency, reviewed from the Structural Aspect, appears to be running effectively, Reviewed from the Process Aspect. The effectiveness of the use of the Siskeudes application in Minahasa Regency is not balanced between villages, some villages experience a good and smooth process and From the Result Aspect, it can be seen that the Siskeudes application is very helpful for villages to manage village finances whose value is considered very large.

KATALISASI INFORMASI PUBLIK TERHADAP PENGGUNAAN DANA DESA SEBAGAI BENTUK AKUNTABILITAS KEUANGAN DI DESA BUHU JAYA

Publication efforts are possible using information systems, especially those that are digital-based. The existence of a new model in the realm of village fund management publications will realize accountable and transparent village fund management. Therefore, this service is carried out in the form of counseling on planning and using village funds based on accountability values, Microsoft-based village financial management training and the formation of village information media. The final result of the implementation of the service which forms a digital-based village information social media is one form of realizing transparency and accountability in the use of village funds. The existence of this series of activities is a step in realizing accountable and transparent management of village funds so that it will avoid misuse of village funds as well as provide space for community participation in supervising the management of village funds. In addition, this media will provide space for community participation in monitoring the use of village funds carried out in various forms of programs and activities.

Peranan Pengelolaan Keuangan sebagai Pertanggungjawaban dalam Pembelanjaan Dana Desa Sesuai Standar Akuntansi Pemerintah di Desa Bah Jambi III Kecamatan Tanah Jawa Kabupaten Simalungun

This study aims to identify and describe the Role of Financial Management as Accountability in Spending Village Funds According to Government Accounting Standards in Bah Jambi III Village, Tanah Jawa District, Simalungun Regency. Method The approach in this research is a qualitative approach with a descriptive research type. The data sources used are primary data obtained by interviews and direct observation and secondary data obtained from related documents. The research location is located in Bah Jambi III Village, Tanah Jawa District, Simalungun Regency. The results of this study indicate that: (1) The village financial management mechanism is regulated in Law Number 6 of 2014 concerning Villages which explains that there are 5 cycles of financial management mechanisms, namely. planning, implementation, administration, reporting, accountability. (2) While the obstacles faced by the village government are low human resource capacity, disbursement of village funds, government. (3) In Application of Government Accounting Standards No. 01 in village financial accountability. Reporting and financial accountability have not implemented Government Accounting Standards No. 01, because the Financial Report for accountability made by Bah Jambi III Village

Optimization of Village Financial Management Strategy to Improve the Effectiveness of Village Development Programs (Case Study of Batu Putih Village, Tellu Limpoe District, Bone Regency)

This research aims to determine the effect of village fund management strategies to increase the effectiveness of the village development program in Batu Putih, Tellu Limpoe District, Bone Regency. The population in this research is the village community involved in the Batu Putih village development programs, totaling 60 people. The type of research used is descriptive quantitative, the data sources used are primary and secondary data where the primary data comes from observations and questionnaires. The data analysis technique used is simple regression analysis using the Statistical Package for the Social Science (SPSS) version 20 application. The result of the research shows that village fund management (X) has a positive and significant influence on the effectiveness of village development programs (Y) seen from the result of the t count > t tabel (3,472 > 1,672) and the significant value = 0,00 < 0,05.

Evaluating village financial governance in top tourism destinations

Village fund management is important for village economy and welfare. Village funds in Gresik Regency, Indonesia In particular, for the 2022 period, the revenue budget is IDR. 2,355,638,000 in Pangkahkulon village, while Rp. 9,865,701,000 for Sekapuk village, demonstrating the principles of accountability and transparency for effective and sustainable development. Accountability and transparency in village fund management ensure clear financial reporting, community participation, and openness of information, despite still facing obstacles such as lack of resources and regulations. Lack of community participation reduces accountability, transparency in achieving good financial governance in 3 villages in Gresik Regency. This study proposes to assess the impact of financial governance in Sekapuk, Pangkahkulon, and Sidokumpul Villages, focusing on accountability, transparency, and community participation. Despite progress, challenges including resource constraints and regulatory changes remain. This study provides in-depth insights into the effectiveness of village financial management systems, emphasizing the importance of community participation in improving accountability and transparency and building public trust. This study explores the implementation of good financial governance in three Gresik villages, focusing on accountability, transparency, and community participation. The study design uses a phenomenological approach to understand perceptions related to transparency and accountability in village fund management in Gresik Tourism Villages through interviews and observations. Primary data were collected from village officials, and analysis was conducted using NVivo 12 Plus, prioritizing transparency and community participation. This study found that accountability in Gresik Tourism Villages requires a transparent and efficient financial system. The SISKEUDES application experienced technical problems that affected reporting, so technical improvements and staff training were needed. Transparency and community participation in meetings and discussion forums are key to increasing trust and effectiveness in village fund management. Thus, in achieving Good Financial Governance in Gresik Tourism Villages, a financial system that is accountable, transparent, and involves community participation is needed. Information technology, regular training, and supervision with NGOs are important for efficiency and transparency, and discussion forums strengthen community trust.

Identification Of Accountability With Competence, Community Participation And Information Technology In The Village Of Langkat District

This study aims to examine the effect of village government competence, community participation and utilization of information technology on accountability in villages in the Langkat Regency area. This research design is associative quantitative research. Data collection using a questionnaire with 244 respondents consisting of Planning, Budgeting, Administration, Reporting and Data Compilation in 47 villages in the Langkat Regency area. This research uses the SEM-Partial Least Square (PLS) approach. PLS is a component or variant-based Structural Equation Modeling (SEM) equation model. The results of this study indicate that the competence of village government, community participation and utilization of information technology have a positive effect on the accountability of village financial management. The implications of the results of this study prove that village financial accountability can be identified by factors of village government competence, community participation and the use of information technology that is adopted effectively and on target.

Village Financial Management in Accordance with Minister of Home Affairs Regulation No. 20 of 2018

General background effective village financial management is crucial in Indonesia, especially in light of increasing government regulations aimed at improving transparency and accountability. Specific background this study focuses on the implementation of Minister of Home Affairs Regulation No. 20 of 2018, which outlines mandatory processes for village financial management. Knowledge gap despite the existence of this regulation, there is a lack of comprehensive understanding regarding its practical application across different villages. Aims this research to investigate the planning, implementation, administration, reporting, and accountability of village funds in accordance with the regulation. Results findings reveal that the village's financial management processes comply with the regulation, demonstrating adherence to the required stages of management. Novelty the study provides a unique contribution by offering an in-depth analysis of village fund management within the context of regulatory compliance, highlighting both challenges and best practices. Implications the results emphasize the need for continued training and resources for village officials to ensure adherence to regulations and improve the effectiveness of village financial management systems. Highlights: Compliance with Minister of Home Affairs Regulation No. 20 of 2018 is essential for effective fund management. Involvement of the community in the planning process fosters transparency and accountability. Comprehensive training for village officials is necessary to enhance financial management practices. Keywords: Finance, Village, Participation, Planning, Transparency

Non-Cash Systems Improving Transparency in Village Financial Management

The specific background of this study revolves around the implementation of a non-cash transaction program in Randegan Village in collaboration with BPR Delta Artha to enhance financial management through SISKEUDES. A knowledge gap exists in understanding the effectiveness of non-cash systems in improving transparency and accountability in village financial management. This research aims to describe and analyze the implementation of the non-cash system within the SISKEUDES application in Randegan Village, Sidoarjo Regency. Utilizing a qualitative, descriptive approach, data collection involved interviews, observation, and documentation. The results indicate that vertical and horizontal communication is effective, facilities for operating SISKEUDES and non-cash applications are adequate, employee disposition toward policy implementation is positive, and bureaucratic cooperation is strong. The novelty of this study lies in its exploration of the interplay between communication, resource management, and bureaucratic structure in implementing a non-cash system for village financial management. The implications suggest that effective implementation of non-cash systems in village financial management can enhance transparency, accountability, and overall governance. Highlights: Effective Communication: Ensures smooth implementation of the non-cash system. Adequate Resources: Proper facilities and skilled staff support SISKEUDES' operation. Strong Bureaucratic Cooperation: Enhances the efficiency and transparency of financial management. Keywords: Non-Cash System, SISKEUDES, Village Finance, Management, Transparency

Good Governance, Internal Control, and Village Financial Management Performance: Examining the Moderating Effect of Tri Hita Karana in Denpasar City

The village fund program in Indonesia is planned to support the development and implementation of the Village Government. The village fund program certainly requires village officials to be able to carry out accountable financial management. Village financial management must be managed properly in accordance with the principles of good governance and implement good internal control. However, in practice, there are still some irregularities that occur in village financial management, one of which has occurred in Denpasar City, Bali Province, Indonesia. These irregularities are generally committed by individuals who do not have good ethics and morals. Therefore, it is necessary to harmonize the concept of village government management with the cultural values of local wisdom that developed in Bali, one of which is the concept of Tri Hita Karana culture. Through a strong positive culture, it can undoubtedly produce good performance and achievement for each individual and organization. This study aims to examine the ability of Tri Hita Karana to moderate the effect of good governance and internal control on village financial management performance in Denpasar City. This study uses a quantitative approach using primary data. Data collection techniques with questionnaires. This research was conducted in all villages in Denpasar City. Sample determination using nonprobability sampling method with purposive sampling technique. The data analysis technique used was Moderated Regression Analysis (MRA). The results showed that good governance and internal control had a positive effect on village financial management performance. Tri Hita Karana culture cannot moderate the effect of good governance and internal control on village financial management performance in Denpasar City. The application of the principles of good governance and internal control can improve the effectiveness and efficiency of village financial management. Although the Tri Hita Karana culture has been developing for a long time in Bali, the community has not been able to fully integrate these cultural values in formal practice activities. So that in the future it still requires improvement and better adjustment.

Analisis Implementasi Continuous Auditing pada Inspektorat Kabupaten Gorontalo

This digitalization progress affects the accounting process which also has an impact on the audit process. New technologies that help lighten the audit work are starting to emerge, one of which is continuous auditing which has the concept of real-time audit testing without disrupting the company's operational processes and reducing the time lag between the initial report and the audit result report. The achievement of the APIP capability of the Gorontalo Regency area has reached level 3, meaning that it is able to manage risks and is able to provide early warnings. However, in reality there is a phenomenon of corruption cases in Gorontalo Regency with a not insignificant number. Therefore, this study aims to determine how Continuous Auditing is implemented at the Gorontalo Regency Inspectorate. This research method uses a qualitative method with a descriptive approach. There are 2 informants in this study. In this study, data was collected using observation, interview, and documentation techniques. The results of this study indicate that the Gorontalo Regency Inspectorate has implemented Continuous Auditing in village financial management, namely in the form of Siswaskeudes (Village Financial Supervision System).

Analisis Implementasi Pengelolaan Keuangan Desa di Desa Modo

This research aims to analyze the implementation of Village financial management in Modo Village which includes the Planning, Implementation, Administration, Reporting and Accountability stages because there are indications that village financial management is not in accordance with Minister of Home Affairs Regulation Number 20 of 2018. The data analysis used in this research is a descriptive qualitative approach. Data collection methods were carried out by means of observation, interviews and documentation. Data validity testing was carried out using triangulation techniques. The research location is in Modo Village, Bukal District, Buol Regency. The results of this research indicate that financial management in Modo Village has been carried out based on Minister of Home Affairs Regulation Number 20 of 2018. In its implementation, financial management in Modo Village at the administration and accountability stage has not been in accordance with Minister of Home Affairs Regulation Number 20 of 2018. However, at this stage planning, implementation and reporting are in accordance with Minister of Home Affairs Regulation Number 20 of 2018.

Evaluasi Pengelolaan Keuangan Desa di Desa Dumati Kecamatan Telaga Biru

This study aimed to evaluate village financial management in Dumati Village, Telaga Biru Subdistrict, based on the principles of transparency, accountability, participation, orderliness, and budgetary discipline. The research employed a descriptive approach, where the data analysis technique used was qualitative analysis. The data collection techniques used were interviews and documentation. Thus, in reference to the results of the interviews and documentation, they were compared using indicators in accordance with the Ministry of Home Affairs No. 20 of 2018. The research findings revealed that the Dumati Village government's financial management adheres to Pemdagri No. 20 of 2018, which mandates transparent, accountable, participatory, orderly, and disciplined budgets that meet all indicators. Also, the management was very effective, so it was sufficient and beneficial for the community.

Analysis of Village Financial Management in Ara Condong Village, Stabat District, Langkat Regency

Analysis of Village Financial Management in Ara Condong Village, Stabat District, Langkat Regency

Competence, Reporting, and Accessibility in Village Financial Management Accountability

Accountability in village financial management is vital for promoting transparency and good governance at the local level. Despite its importance, there is limited understanding of how the competence of village officials, the presentation of financial reports, and the accessibility of these reports contribute to achieving financial accountability. This study addresses this knowledge gap by exploring the relationship between these factors and the accountability of village fund management in Krembung District, Sidoarjo Regency. Utilizing a quantitative approach, primary data were gathered through questionnaires from a purposive sample of 57 respondents across 19 villages. The data were analyzed using multiple linear regression with SPSS version 23. The findings indicate that the competence of village officials, the presentation of village financial reports, and their accessibility all have a positive and significant effect on the accountability of village financial management. The novelty of this research lies in its combined analysis of these three factors within a village context, providing comprehensive insights into enhancing financial accountability. Implications suggest that improving the skillset of village officials and financial reporting practices is essential to fostering better financial accountability at the village level. Highlights: Positive Effect: Competency, report presentation, and accessibility boost financial accountability. Quantitative Analysis: Study used questionnaires and multiple linear regression. Key Insight: Improving officials' skills and reporting practices enhances accountability. Keywords: Accountability, Village Financial Management, Competency, Financial Report Presentation, Accessibility

Accountability for village financial management: Clarity of budget targets and competency of village financial management officials

This study examines how community participation, clarity of budget targets and the competence of village officials impact village financial accountability. Understanding these factors is crucial for enhancing financial performance, reducing corruption risks and ensuring effective and efficient budget utilization in villages. This research adopts a quantitative approach with an associative design to explore causal relationships among variables. Multiple linear regression was used for data analysis. The findings indicate a significant impact of community participation, clarity of budget targets and official competence on village financial accountability. The results reveal that these factors significantly influence financial accountability in rural areas. The researcher suggests that future studies delve deeper into external factors affecting village fund management accountability. Enhancing the clarity of budget targets and the competence of village officials is crucial for significantly impacting village fund management. This research contributes to the global discourse by identifying key factors influencing financial accountability at the village level. It underscores the importance of community participation, clarity of budget targets and the competence of village officials. The study's findings can guide countries to enhance village financial performance, mitigate corruption risks and ensure effective and efficient use of village level budgets ultimately promoting public welfare.

Evaluasi akuntabilitas dan transparansi pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Desa Pineleng Dua Indah Kecamatan Pineleng

Accountability can be interpreted as the embodiment of the duty of village government officials to be responsible for the management of village funds to achieve predetermined goals efficiently, effectively, and economically. The purpose of this research is to assess the accountability of Village Revenue and Expenditure Budget or APBDes in Pineleng Dua Indah Village and to assess the transparency of APBDes in Pineleng Dua Indah Village. This research was conducted in Pineleng Dua Indah Village, Pineleng District, Minahasa Regency using the descriptive analysis method, which is a type of data analysis used to describe, present, and summarise a set of data. The research found that the practice of village financial management in Pineleng Dua Indah Village shows good efforts to improve transparency, and accountability in the village's financial decision-making process.

Cultural Perspectives on Financial Accountability in a Balinese Traditional Village

Abstract This study aims to develop accountability practices that harmonize with the local spiritual culture in the Jimbaran traditional village. The current accountability practices are viewed not just as formal procedures but also as informal practices involving moral and ethical relationships with God. An ethnomethodological study integrated with Catur Marga culture as a critical perspective revealed the problem of delays in submitting accountability reports due to the shift in the cultural meaning of “ngayah” and the shift in the implementation of religious ceremonies from spiritual practices to more formal activities. These problems can be addressed by synergizing Catur Marga principles with accountability practices. First, involve community representatives, religious leaders, and traditional elders in the village's financial management, as in regular meetings to align the vision and mission to strengthen the “ngayah” motivation in governance and financial accountability. Second, the traditional village governments must consistently provide Dharmawacana and management accounting training to balance scientific knowledge with traditional spiritual–cultural knowledge. Last is the development of the Catur Marga-based Pararem, which regulates the technical aspects of financial management accountability and should be synchronized with the spirit of devotion to God to preserve the local spiritual culture in the Jimbaran traditional village.

The Role of Village Apparatus in Village Financial Management Accountability (Study in Bangun Rejo Village, Tanjung Morawa District)

The purpose of this study was to determine the role of village officials in the financial management of Bangun Rejo Village, Tanjung Morawa District. The method used is a qualitative descriptive method. The data collection methods used are observation, interviews, and recording. These methods are then adjusted to the concept of village financial management, namely accountability and transparency. Based on the results of the research study, the accountability of Bangun Rejo Village officials in village financial management has mostly been in accordance with the applicable principles of village financial management. Although there are several obstacles, village officials have carried out their duties according to their roles. Community distrust of village leaders in managing village funds is an obstacle in Bangun Rejo Village

Analysis of Village Financial Management Based on the Minister of Home Affairs Regulation No. 20 of 2018(Case Study in Bangun Rejo Village, Tanjung Morawa District)

All activities including planning, implementation, administration, reporting and accountability of village funds are collectively referred to as village financial management. The purpose of this study was to determine how Bangun Rejo Village, Tanjung Morawa District, has implemented financial management in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. The research methodology used is descriptive qualitative. Data collection techniques include documentation, interviews, and observations. The results of the study indicate that in general the procedures for financial management of Bangun Rejo Village are in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018

Analysis of Village Fund Management in Efforts to Improve Community Welfare in Setuta Janapria Village, Central Lombok 2020-2022

The allocation of village budget in Setuta Village has not been evenly distributed in each region. Unequal management of village funds causes inequality in development and community welfare. The primary objective of this study was to analyse the impact of village fund management on improving community welfare in Setuta Village, Janapria Sub-district, Central Lombok Regency. This descriptive quantitative research uses primary data collected from 44 households as samples. The results showed that the management of village funds in Setuta Village was not fully in accordance with applicable regulations. The impact of village fund management on community welfare is in the medium category. The positive impact of village fund management can be seen in the education sector, health, health services, and settlement facilities such as the provision of clean water sources for the community. However, the management of village finances has not yet had a significant impact on increasing income, expenses, living conditions, and transportation facilities.