Village Secretary Research Articles

Effectiveness of Implementing the Village Financial System in Increasing the Accountability of Village Financial Reports

Purpose – This research activity aims to find out how effective the use of the Village Financial System (Siskeudes) is in increasing the accountability of village financial reports in Duda Timur Village, Selat District.
 Methodology –The technique or method used in this research activity is descriptive qualitative, consisting of data collection techniques through interviews, observation and documentation. Village officials starting from the village head, village secretary, and head of finance of Duda Timur Village became informants who were used as sources for this research activity.
 Findings – the results state that in Duda Timur Village the effectiveness of using the Village Financial System (Siskeudes) in increasing accountability in financial reports is based on appropriate terms, procedures and reporting stages, suitability of the information requested in the program or template, effectiveness feedback, as well as appropriate report forms. There are also several activity or activity options that do not appear in the application related to problems even though in the program or template there are problems with the indicators of suitability of the requested information. For this reason, the village government is required to report this matter to the district government and the problem has been handled properly.

Tanggungjawab Sekretaris Desa Papringan Dalam Kasus Sengketa Tanah di Desa Papringan

The aim of this research is to determine the responsibilities and obstacles of the Papringan village secretary in cases of land disputes in Papringan Village. The research location is at the Papringan Village Office, Kaliwungu District, Semarang Regency. The research method used an empirical juridical legal science approach. Primary data was obtained through interviews, discussions with village secretaries, parties in land disputes, village communities to provide information regarding the resolution of land dispute cases through mediation. Secondary data was obtained from library literature. Data collection techniques used were literature studies, interviews and documentation. The qualitative descriptive data analysis technique used an interactive analysis model. The results of the research show that the responsibility carried out optimally by the village secretary can improve services, development and empowerment of the village both individually and in the village community, so that the implementation of the duties and functions of the village secretary in resolving land dispute cases is more focused in a planned, orderly manner in order to achieve the expected goals. The Village Secretary's responsibilities are carried out efficiently, effectively and are able to reduce the emergence of problems in resolving land dispute cases through mediation. The obstacles of the Papringan village secretary in the land dispute case in Papringan Village are internal and external factors. The conclusion of this research is that the responsibility of the village secretary in resolving land dispute cases in Papringan Village is good enough and optimal so that obstacles to resolving land dispute cases can be minimized.

Kinerja SDM Aparatur Melalui Pelayanan Administrasi di Desa Kemiri Kecamatan Panti Kabupaten Jember

Improving the performance of village officials is very important, because recently the performance of many village officials in providing services in the village requires quite a long time. This has an impact on existing services in the village. This research looks at the phenomenon of the stages of human resource development in improving the performance of village officials in terms of administrative services. This research aims to analyze improving the quality of human resource performance of apparatus through administrative services in Kemiri Village, Panti District, Jember Regency. The research method used was descriptive qualitative with data collected through interviews, observation, and documentation from various sources, including the Village Head, Village Secretary, Head of Services, Hamlet Head, and the local community. The research results show that there are three important indicators in developing human resources for officials which are related to improving the quality of performance of village officials, namely determining needs, determining program content, and program implementation. To increase the capacity of village officials, there is training held by the sub-district government every month. However, this training is still less effective because the needs and desires of village officials themselves have not been fully met. In order to improve the quality of human resource performance in Kemiri Village, further action needs to be taken, such as providing rewards for village officials who excel, fixing technical problems in launching online administration services, and optimizing training programs by taking into account the needs and desires of village officials. With these steps, it is hoped that improving the quality of HR performance of Kemiri village officials will be better and more effective.

Implementation of Zakat Fitrah Distribution in Tlogosari Village, Semarang City

Firstly, this study aims to identify and analyze the process of distributing Zakat Fitrah in Tlogosari Village, including the mechanism for collecting, managing, and distributing Zakat. In this context, research will explore the successes and challenges faced by related institutions in carrying out their duties in distributing Zakat Fitrah to the rightful recipients. Secondly, this study aims to understand the perspective of the Tlogosari village community regarding Zakat Fitrah. In this study, a qualitative research method was used by combining several data collection techniques. The techniques used include direct observation, interviews with respondents, and searching for relevant sources and literature. In addition, photo documentation was also carried out to enrich the data collected. This research was conducted from April to July 2023. The number of respondents in this study was 29 people, consisting of the Village Secretary, Imam, Khatib, 5 Amil, and Marbot Masjid, as well as 20 heads of families living in Tlogosari village. There are two findings that can be concluded from this study. First, based on Islamic law, the implementation of the distribution of zakat fitrah in Tlogosari Village, Semarang City, has been successful and is in accordance with Al-Qur'an Surah at-Taubah [9]:60 which explains the distribution of zakat fitrah Second, the people of Tlogosari village have a very good understanding of zakat fitrah, as reflected in the 27 respondents who are categorized as very understanding. This reflects positive knowledge about zakat. for the four asnaf, namely the poor, the needy, the mosque, and the amil. This research is new knowledge because there has never been any previous research that examines the implementation of the distribution of zakat fitrah in Tlogosari Village, Semarang City.

Determinan Akuntabilitas Pengelolaan Dana Desa di Kecamatan Balongpanggang Kabupaten Gresik

The accountability of village fund management plays an important role in developing a village. The purpose of this study was to test and prove the effect of village apparatus competence, internal control system, information technology utilization, and community participation on the accountability of village fund management in Balongpanggang District, Gresik Regency. This research was conducted in Balongpanggang District, Gresik Regency, totaling 25 villages. The sample was taken using purposive sampling technique and obtained as many as 150 respondents who had criteria, including village officials who knew about the accountability of village fund management consisting of the village head, village secretary, finance head, planning head, Kasi Kesra, and the Village Consultative Body (BPD). Data collection techniques using primary data sourced from questionnaires. The analysis technique used was SEM-PLS. The results showed that the competence of village officials, technology utilization, and community participation had an effect on the accountability of village fund management in Balongpanggang District, Gresik Regency, while the internal control system had no effect on the accountability of village fund management in Balongpanggang District, Gresik Regency.
 Keywords: Community Participation, Internal Control System, Utilization of Information Technology, Village Apparatus Competence, Village Fund Management Accountability.

Environmental Health Literacy and The Hope Tree Metaphor: Reflective Studies in Peatlands Communities

This research aim to develop the concept of EHL by reflecting the wish tree metaphor in supporting interactions between government, communities, companies, and agencies to achieve the vision of environmental health. This research used a qualitative methodology with a phenomenological perspective. The community, the penghulu, the village secretary, the village midwife, as well as businesses, professionals, and peatlands specialists served as the study's informants. The peatlands where the study is being conducted is in Indonesia's Riau Province's Rokan Hilir Regency. As a result of this research, it is hoped that stakeholders will become more knowledgeable about the detrimental effects of peatlands management and that they will be able to lessen the negative effects of poor community sanitation on peatlands, protecting the environment and lowering health risks. This metaphor of the wishing tree is said to be upbeat and holding on to improvements in the quality of life in the future. This research is a reflection study that results in a wish tree metaphor that expresses the desire that stakeholders would adopt EHL successfully.

Sistem Penyimpanan Arsip Untuk Meningkatkan Pelayanan Publik di Kantor Desa Plelen

Archives are very important for any organization or company. The purpose of this study was to determine the archive storage system and public services at the Plelen Village Office. This study used triangulation and qualitative description. This research was conducted at the Plelen Village Office and used primary and secondary data. The village head, village secretary and three village officials were informants for this research. The result of this research is that the archive storage system at the Plelen Village Office has been running quite well but still needs to be improved because the archive storage system is still manual, the number of archives created is not proportional to the area where archives are stored, it is necessary to add archive equipment to store archives and start switching to using information technology, one of which is Google Drive which is a solution to archive storage. The use of Google Drive at the Plelen Village Office has not been utilized optimally due to the limited number of human resources who handle archives, providing archival training and information technology to village officials which are not routinely carried out so that there is a lack of knowledge and skills in archive storage. Therefore, the provision of training on records management and digitization needs to be scheduled so that records managers can manage their records properly and the quality of public services and the image of the organization is well maintained.

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.

Portfolio Mapping, Innovation Potential and Strengthening Agricultural Entrepreneurship

Rural areas have abundant potential natural resources, especially in agriculture, which can be developed to strengthen the welfare of the community. The research aims to identify village conditions and business portfolios, analyze possible innovations and adoptions to improve agricultural performance, analyze factors that can strengthen innovation, and analyze processes to strengthen adoption and innovation. The research was conducted in Cipayung Village, Megamendung District, Bogor Regency in May - June 2023. The analysis was carried out through in-depth interviews with 6 (six) representatives of parties involved in the agricultural development process in Cipayung Village, namely farmer group leaders, MSME actors, village extension workers, village secretary, youth group head, and West Java P4S Chair. The data is processed qualitatively. The results of the study indicate that the condition of resources in Cipayung Village can be developed, the business portfolio also supports the existence of a collaborative process for agricultural development. Identification of innovation and adoption indicates that there are opportunities for innovation development in terms of products, processes, marketing, organizations and markets. Innovation is devoted to producing high-quality, unique, and highly potential market products in order to gain a higher profit, considering the limited land due to land conversion. Factors that can strengthen innovation are strengthening human resources, social resources, capital resources, and infrastructure. This research is expected to strengthen agricultural performance and encourage the youth to be part of the agriculture development program in Cipayung Village.

IMPLEMENTATION OF MICRO BUSINESS PRODUCTIVE ASSISTANCE POLICY IN PANGKALAN VILLAGE LANGKAPLANCAR DISTRICT PANGANDARAN REGENCY IN 2021

This research is motivated by the still not optimal implementation of the Micro Business Productive Assistance policy in Pangkalan Village, Langkaplancar District, Pangandaran Regency in 2021. The research method used in this study is qualitative. In this study, primary data are direct and immediate data that can be obtained from the source. The data sources used in this study were 8 informants consisting of the Village Head, Village Secretary, General Affairs Officer, Community Leaders, Youth Leaders, and Community Representatives. The data collection in this research is data collection with observation methods and in-depth interviews and documentation. Based on the results of research and discussion that the implementation of the Micro Business Productive Assistance policy in 2021, namely the lack of coordination between the Office of Cooperatives for Micro, Industry and Trade and the Village Government resulted in a lack of clear information on the program implementation flow, as well as the absence of formal media in conveying information to the public causing the delivery of information to the community. Information only relies on informal activities carried out by the Village Government directly to the community. The steps taken by the Village Government in dealing with these obstacles are that the Village Government maximizes the process of delivering information directly to the target community even though it is not accompanied by formal information media, and the Village Government asks for information on the causes of policies that are not well targeted in the Productive Assistance for Micro Business in 2015. 2021 in anticipation of complaints that will be obtained from people who feel aggrieved.

Determinants of the Quality of Village Government Financial Statements

This study examines the effect of information technology, transparency, human resource competence, and internal control systems on the quality of financial reports. It looks at the effect of accountability variables as intervening variables on human resource competencies and internal control systems. The problem under study is that there are still many cases of budget misappropriation caused by the poor quality of financial reports in the village government of Gunungkidul Regency. The type of research data is primary data obtained by distributing questionnaires. This study received a sample of 204 respondents in 144 villages and was selected by purposive sampling method aimed at village officials, namely the village head, village secretary, and village treasurer. The results of this study indicate that Utilization of information technology, Transparency, Human Resource Competency, and Accountability positively affect the quality of financial reports on village governments. Meanwhile, the internal control system cannot improve the quality of financial reports. Practically, this study provides input to the central government and village governments to improve related factors that can improve the quality of financial statements.

Rural Financial Management: Moderating Role of Internal Control in the Digital Governance Era.

This research investigates the impact of Information Technology Advancement (IT) in rural areas, particularly the Village Financial Management System (Siskeudes), with a focus on its interaction with internal control systems. Through a sample of 30 village secretaries and treasurers in the Buduran District, Sidoarjo Regency, the study employs direct surveys and questionnaires for data collection. Utilizing IBM SPSS Statistics 25, the analysis reveals a significant positive influence of both internal control systems and IT advancement on rural financial management. Notably, internal control systems were found to moderate the relationship between IT advancement and financial governance. These findings underscore the vital role of internal controls in optimizing the benefits of IT solutions, offering valuable insights for global policymakers and practitioners involved in rural development and digital governance.Highlights :
 
 The research examines the synergy between Information Technology Advancement and Internal Control Systems in rural financial management.
 Findings reveal a significant positive influence of both Internal Control Systems and IT advancement on rural financial governance.
 Internal Control Systems play a crucial moderating role in enhancing the impact of IT solutions, providing essential insights for global policymakers and practitioners in rural development and digital governance.
 
 Keywords:Information Technology Advancement, Village Financial Management System, Internal Control Systems, Rural Development, Digital Governance.

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.

Pengaruh Dana Desa Terhadap Pendapatan Masyarakat Di Desa Pandankrajan, Kecamatan Kemlagi, Kabupaten Mojokerto

The community empowerment program is still minimal and the economic level of the villagers is still low because the average villager's profession as a farmer forms the basis of this research. The purpose of this study was to test and prove the effect of physical development and community empowerment on the income of the people of Pandankrajan Village. The population used is the Pandankrajan village community of 2900 people. Purposive sampling was used to select a sample and obtain 97 respondents who met the requirements, namely the headman, village secretary, finance officer, planning officer, Village Consultative Body, head of government, head of welfare, head of service, head of hamlet, head of RT and RW, and people who are members of savings and loans. This study uses primary data. The primary data in this study were taken through direct distribution of questionnaires. The analysis technique used is SEM-PLS. The results showed that community empowerment had a positive and significant impact on people's income, because the empowerment program provided by the Pandankrajan village government had a better impact on the people's economy. Meanwhile, physical development has a negative and significant impact on people's income, so that increased physical development actually reduces people's income. 
 Keywords: Physical Development, Community Empowerment, Community Income

UPAYA TRANSPLANTASI TERUMBU KARANG (Acropora sp.) SEBAGAI REHABILITASI FUNGSI KAWASAN EKOSISTEM TERUMBU KARANG TERDAMPAK TUMPAHAN MINYAK ASPAL DI DESA AFULU KABUPATEN NIAS UTARA

A tanker that was transporting 1,900 tons of raw asphalt into the North Nias Marine Protected Area spilled it, contaminating the ocean up to 50 kilometers away from the North Nias Regency Marine Protected Area. Long-term effects on the coral reef ecosystem are anticipated to build up and result in a decline in fish catches. The community service team works to restore coral reef ecosystem areas utilizing coral reef transplanting technology as a solution to the partners problems. In accordance with the goals of the policy direction of the Sustainable Development Goals (SDGs) number 14 to increase conservation, rehabilitation, and disaster resilience in coastal and marine areas, to establish and develop a group of productive communities through KUB Harapan Wunga Nias Utara. Implementation of activities to solve KUB Harapan Wunga partner problems in Afulu Village, using counseling and simulation approaches carried out holistically. All activities go through four stages, preparation of activities, outreach, delivery of operational tools and materials, field activities simulating the search for coral donors and removing tables coral transplant shelf. The results of the activity were created and delivery of 15 units of transplant racks along with tools and materials which were handed over to community service partners, outreach and field activities attended by the Afulu Village Secretary, head of the Harapan Wunga Kelompok Usaha Bersama (KUB), 10 fishermen and 17 community service team students. The transplant shelf that has been removed at the location will be observed for every 2 weeks by the community service partner. This community service activity has a positive impact and a new understanding for the partners of the Harapan Wunga Kelompok Usaha Bersama (KUB) Afulu Village, Afulu District, North Nias Regency regarding the major influence of the function coral reef ecosystems for the catch of fishermen as well as providing new experience in the application of science and technology (IPTEK) for transplantation coral reefs. The implementation of community service succesfully, partners were very enthusiastic about carrying out coral reef transplantation simulation activities, besides that the role of lecturers and students in applying knowledge about management of conservation area utilization and management of coral reefs as well.

PEMBERDAYAAN MASYARAKAT MELALUI BANTUAN DANA DESA PADA DESA RITABEL KECAMATAN TANIMBAR UTARA KAPUBATEN KEPULAUAN TANIMBAR

The ritable village community in Tanimbar Islands Regency is the outermost, outermost and deepest area so that the village government seeks to carry out an empowering response through managing village funds. The research method used is descriptive qualitative and conducting in-depth interviews. The research findings are (1). lack of professionalism of the village government in carrying out community empowerment programs. (2) Conflict of authority between village secretary and village head and lack of trust in leadership. (3). Weak community response in empowering programs provided by the village government

Peran Kepemimpinan Kepala Desa Dalam Meningkatkan Efektivitas Kerja Pegawai Pada Kantor Desa Ba`Ba Tapua Kecamatan Matangnga Kabupaten Polewali Mandar

The aim of this research is to determine the leadership role of the Village Head in improving the work effectiveness of employees at the Ba`ba Tapua Village Office, Matangnga District, Polewali Mandar Regency. With this type of qualitative research. Data collection techniques are carried out through observation, interviews and documentation. By determining the key informant, namely the Village Secretary, the main informant, namely the Section Head, and the supporting informant, namely one of the Hamlet Heads. The research results show that the village head's leadership in improving employee work effectiveness in its implementation is quite good as seen from the aspects of his open leadership, good communication with his employees, happy to accept suggestions from employees, providing motivation, direction and providing training to employees, as well as decision making which is held through deliberation. However, employee work effectiveness is still lacking because it is also influenced by other things such as the work environment.

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.

PENERAPAN AKUNTABILITAS DAN TRANSPARANSI DALAM TATA KELOLA DANA DESA DI GAMPONG LAMPEUNEURUT UJONG BLANG KECAMATAN DARUL IMARAH KABUPATEN ACEH BESAR

Village fund is a government program to build a prosperous community starting from the village. According to Permendagri No. 20 of 2018, village funds allocated by the government must be transparent and accountable. The accountability stage consists of the planning, implementation, administration, reporting, and accountability stages. The object of research is the village government of Gampong Lampeuneurut Ujong Blang, Darul Imarah District, Aceh Besar Regency. This study aims to determine how the management of village funds in Lampeuneurut Ujong Blang applies the principles of accountability and transparency. This research method is qualitative-descriptive. The author conducted documentation and interviews with resource persons consisting of village heads, village secretaries, village treasurers, and traditional leaders. The results show that Gampong Lampeuneurut Ujong Blang has implemented accountability and transparency by the indicators mentioned in Permendagri No. 20 of 2018.

APAKAH MORALITAS INDIVIDU MEMODERASI PENGARUH PARTISIPASI MASYARAKAT DAN KOMPETENSI APARATUR DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA? (STUDI PADA DESA DI KOTA BANDA ACEH)

This study intends to investigate the impact of community involvement, village apparatus competence, and individual morality on the accountability of village fund management. 136 respondents were obtained for the research, including village secretaries, and heads of financial affairs, and all of them were from 48 villages in 9 sub-districts in Banda Aceh City. From March to May 2023, a questionnaire was given to respondents to collect the necessary data. Using the SPSS version 25 program, multiple linear regression analysis and moderated regression analysis are the data analysis techniques performed. The findings indicated that community participation (X1), village apparatus competence (X2), and individual morality (Y) cannot moderate the influence of community participation, village apparatus competence, and village fund management accountability on village fund management accountability.