Village Treasurer Research Articles

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.

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.

Accountability Concept of Village Fund Management through Religious Spirit

Village funds management and its accountability reports in Indonesia are very important since it relates directly to many people in villages and deals with a significant amount of funds. The accountability of village funds is also beneficial for the sustainability of the local government development. This study tries to deconstruct the accountability of the village funds using samples from eight villages in Tempel district, Sleman regency, Special Province of DI. Yogyakarta. The village heads, village secretaries, members of the village management board, and village treasurers were selected as the main informant. The validity of the data was done by several tests, namely credibility, transferability, dependability, and confirmability tests. Results indicate that the accountability of village fund management in the observed sample sites covers vertical accountability, horizontal accountability, social accountability and spiritual accountability. This study implies that the ongoing accountability performed by the village fund managers is accountability from the perspective of both the world and the hereafter.

THE EVALUATION OF BERMASA VILLAGE PROGRAM ON PLANNING AND BUDGETING FOR VILLAGE DEVELOPMENT IN MANDIRI VILLAGE, BANTAN SUB-DISTRICT

This research aims to determine the evaluation of the BERMASA Village Program in planning and budgeting, compari­sons between Mandiri villages in Bantan sub-district, and the obstacles faced by village governments in Mandiri Village, Bantan sub-district, in formulating planning and budgeting for the Village Based Program. This is a qualitative descriptive study that uses primary and secondary data. The informants in this research consist of the Village Head, Village Secretary, Village Treasurer, Chair of the Village Consultative Body, and Chair of the Development Implementation Team. The research data was obtained from four Mandiri villages, namely Bantan Tengah, Selatbaru, Berancah, and Pasiran. The data collection techniques used in this study were interviews, observations, and documentation. The research findings show that the evaluation of the BERMASA Village Program in planning and budgeting for village development in Mandiri Village, Bantan sub-district, is in accordance with the Regulation of the Bengkalis Regent No. 74 of 2021 concerning Guidelines for Financial Aid Management, which specifically applies to the BERMASA Village Program, and the Decree of the Head of the Department of Community Empowerment and Village Affairs of Bengkalis Regency No. 073/KPTS/XI/2022 concerning Technical Guidelines for the Use of Financial Assistance, which specifically applies to the BERMASA Village Program. The village government always involves the community in the planning and budgeting process, and decision-making is always based on a deliberative system from the hamlet to the village level. The comparison between Mandiri villages for the received budget funds of IDR 1,000,000,000 consists of mandatory and optional activities. However, the obstacles faced by the village government are related to the implementation of determining activities and unforeseen conditions.

PENGARUH PENGUATAN PENGELOLAAN KEUANGAN DESA DAN OPTIMALISASI PERAN BUMDES TERHADAP KEMANDIRIAN DESA (Studi Pada Desa di Kecamatan Maja Kabupaten Majalengka)

The purpose of this study was to determine the effect of strengthening village financial management and optimizing the role of BUMDes on village independence (studies in villages in Maja district). This study uses quantitative data and the source of data collection is primary data. Saturated sample becomes a sampling method with descriptive analysis and verification analysis. The population and sample of this study are village heads, village secretaries, and village treasurers in Maja District. In order to obtain 54 processed data. The hypothesis testing method is multiple linear regression with the help of SPSS version 25.
 The results of this study partially and simultaneously show that Strengthening Village Financial Management and Optimizing the Role of BUMDes have an effect on Village Independence.

Sistem Informasi Pengelolaan Keuangan Dana Desa Dengan Metode Accrual Basic Pada Kelurahan Kutoharjo Kecamatan Kaliwungu

Every government agency or company must have a different financial plan, currently all government agencies or companies are required to make reports relating to their financial developments. This information is compiled and presented by the village government in the form of balance sheets, journal reports, because financial reports are a form of accountability from the Village Head or the Village Treasurer. one by one.
 The results of this study are to make it easier for the Kutoharjo Village Office in the process of financial management, assisting in the process of inputting financial data on an accual basis when giving or receiving cash, before a cash transaction occurs which acknowledges the effect of the transaction regardless of when cash is received or paid, data search, and village fund financial reports by optimizing data security.

THE EFFECTIVENESS OF VILLAGE FUND MANAGEMENT: ACCOUNTABILITY, TRANSPARENCY AND COMMUNITY PARTICIPATION

Government accounting principles, such as accountability, transparency, and participation, are a form of central government, regional, and village obligations. As a government unit directly managing communities with different backgrounds, interests, and needs, the village plays a very important role. In managing village funds, accountability, transparency, and community participation are very important things to do. This study examines and analyzes the effect of accountability and transparency on village fund management in Pati District, with community participation as a moderation variable. This study used research with a quantitative approach. The type of data used in this study is quantitative data. The source of data in this study is primary data. Data collection techniques for this study use survey techniques carried out by distributing questionnaires directly to research respondents. This study used a questionnaire with a Likert Scale model. Structural equation modeling-partial least square (SEM-PLS) tests model hypotheses using SmartPLS. The samples obtained amounted to 300. The respondents in this study were village heads, village secretaries, and village treasurers in Pati Regency. Based on the results of the analysis and hypothesis tests, it proves that accountability and transparency positively affect the effectiveness of village fund management in Pati Regency. This research contributes to the government and community as a reference and evaluation of the government in village fund management. Thus, the budget can empower the community and become information material to optimize community expertise.

ANALISIS KEPATUHAN KEWAJIBAN PAJAK BENDAHARA DESA DALAM MELAKUKAN PEMOTONGAN PAJAK PADA PEMBANGUNAN INFRASTRUKTUR DI DESA KARANGAN

This study aims to determine the compliance of the village treasurer in making tax cuts on village infrastructure development because we can know that research on cutting each type of tax on village infrastructure development has not been done much, therefore the researchers decided to examine the tax cuts for village infrastructure development in the village. do the Village Treasurer so that there are no tax violations and errors in determining the type and tax rate that are set for deductions for every transaction carried out on village
 infrastructure development whose funds are sourced from village funds.The method used in this research is a qualitative descriptive research method to reveal events or facts, circumstances, phenomena, variables, and circumstances that occurred during the research by presenting what actually happened. From the results of data analysis conducted by researchers, it is known that the Karangan Village treasurer has applied the type of tax, the determination of the tax rate imposed on every transaction carried out in the infrastructure development process, namely the 379 Meter long footpath has been carried out correctly in accordance with the applicable tax
 laws. The findings in this study are limited because in Karangan Village, developing village infrastructure does not use construction services but uses a self-management system, it can be concluded that the type of tax that is set on each transaction is not as much as when using construction services.

ANALISIS KEPATUHAN KEWAJIBAN PAJAK BENDAHARA DESA DALAM MELAKUKAN PEMOTONGAN PAJAK PADA PEMBANGUNAN INFRASTRUKTUR DI DESA KARANGAN

This study aims to determine the compliance of the village treasurer in making taxcuts on village infrastructure development because we can know that research on cutting eachtype of tax on village infrastructure development has not been done much, therefore theresearchers decided to examine the tax cuts for village infrastructure development in thevillage. do the Village Treasurer so that there are no tax violations and errors in determiningthe type and tax rate that are set for deductions for every transaction carried out on villageinfrastructure development whose funds are sourced from village funds.The method used in thisresearch is a qualitative descriptive research method to reveal events or facts, circumstances,phenomena, variables and circumstances that occurred during the research by presenting whatactually happened. From the results of data analysis conducted by researchers, it is known thatthe Karangan Village treasurer has applied the type of tax, the determination of the tax rateimposed on every transaction carried out in the infrastructure development process, namely the379 Meter long footpath has been carried out correctly in accordance with the applicable taxlaws.The findings in this study are limited because in Karangan Village, developing villageinfrastructure does not use construction services but uses a self-management system, it can be concluded that the type of tax that is set on each transaction is not as much as when usingconstruction services.

Pengaruh Akuntabilitas, Kesesuaian Kompensasi, Pengendalian Internal, dan Budaya Organisasi terhadap Kecurangan Dana Desa

This study aims to examine the effect of accountability, compensation suitability, internal control, and organizational culture on village fund fraud. The population in this study were 55 villages in the City of Pariaman. The sampling method used is purposive sampling method. The sample criteria in this study are the Village Head, Village Secretary, and Village Treasurer from 55 villages in Pariaman City who directly participate in village financial management. The data is a primary data which collected by using questionnaires. The results of this study indicate that the suitability of compensation and Internal control have no effect on fraudulent village funds, while accountability and organizational culture have negative effects on village fund fraud.

Implementation of Village Budget and Expenditure Budget (APBDes) in 2019 Suka Ramai Village, Padang Tualang District, Langkat Regency, Indonesia

The purpose of this study was to determine the implementation of the Village Revenue and Expenditure Budget (APBDes) in Suka Ramai Village, Padang Tualang District, Langkat Regency, Indonesia. This research is motivated by the fact that several areas are still found related to irregularities in village financial management. Data collection techniques used in this study were interviews, observation. The data analysis method in this study used a descriptive analysis method with a qualitative approach. The resource persons in this study were the village head, village secretary, and village treasurer in Suka Ramai Village. The results of this study indicate that the APBDes program in Suka Ramai Village has implemented the concept of participatory development of rural communities as evidenced by the application of participatory principles. And the implementation of the APBDes program in Suka Ramai Village has implemented transparent, accountable, participatory principles in accordance with the Minister of Home Affairs Regulation (Permendagri) No. 113 of 2014.

THE INFLUENCE OF SUPERVISION, LEVEL OF EDUCATION AND TRAINING ON THE QUALITY OF VILLAGE GOVERNMENT ACCOUNTABILITY REPORTS IN ACEH UTARA DISTRICT

This study aims to determine the effect of supervision, level of education and training on the quality of village government accountability reports in Aceh Utara District. The population in this study were villages in Aceh Utara districts totaling 852 villages from 27 sub-district with 267 respondents represented by the Village Head, Village Secretary and Village Treasurer. The data collection process was carried out by distributing questionnaires directly or through the community. The sampling technique used probability sampling, namely simple random sampling so that a sample of 89 villages was obtained. The analytical method used is multiple linear regression with the SPSS version 26 application. The results show that: 1) supervision has a positive effect on the quality of village government accountability reports, 2) education level has no effect on the quality of village government accountability reports, 3) training has a positive effect on the quality of the village government of Aceh Utara District. Thus, proving that supervision and training can influence the quality of village government accountability reports..

Pengaruh Kompetensi, Partisipasi Penganggaran, Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Dana Desa Kabupaten Kepulauan Meranti

This research aims to determine the influence of Human Resource Competencies, Budgeting Participation and Utilization of Information Technology on Village Fund Management Accountability in Meranti Islands Regency.This research is a type of quantitative research. The population in this study was 96 villages and the total sample was 32 villages with 128 respondents. Respondents consisted of the Village Head, Village Secretary, Village Treasurer and Government Kasi. The research data was collected through questionnaires and the sampling technique used was a purposive sampling technique. The data analysis used is Multiple Linear Regression Analysis using the help of the SPSS 25 program. The results of the research data concluded that Human Resource Competence, Budgeting Participation and Untilization of Information Technology had a positive and significant effect on the Accountability of Village Fund Management in the Meranti Islands Regency.

KOMPETENSI APARATUR DESA, SISTEM PENGENDALIAN INTERNAL DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA

This study aims to determine the effect of the village apparatus competence, internal control systems, and the use of information technology on the accountability of village fund management in the Village Government in Aceh Besar District. Data was collected by distributing 86 research questionnaires to respondents, namely the Village Treasurer or Finance Officer, the questionnaires which as many 86 questionnaires were completely answered. Determination of the sample using simple random sampling technique and analyzing the data using multiple linear regression model with SPSS version 28 program. The results of this study based on the responses received from 86 respondents indicate that (1) the competence of village officials affects the accountability of village fund management, (2) the internal control system affects the accountability of village fund management, (3) the use of information technology does not affect the accountability of village fund management, (4) the competence of the village apparatus, the internal control system and the use of information technology simultaneously affect the accountability of village fund management.

Determinan Akuntabilitas Dana Desa Pada Pemerintahan Desa Di Kecamatan Beringin Kabupaten Deli Serdang

This study aims to determine the effect of Village Apparatus Competence, Community Participation and Internal Control System on Village Fund Accountability in Beringin District. This type of research is quantitative research. This research was conducted in 11 villages located in the District of Beringin. The population and sample in this study consisted of 55 people, each of which was the village head, village secretary, BPD village treasurer and the community of the 11 villages studied. The sampling technique used total sampling. Sources of data used in this study is primary data obtained by using a questionnaire and measured using a Likert scale. While the data analysis method used in this study is the method of multiple linear regression analysis carried out with the help of computer software, namely the Statistical Package for Social Science (SPSS 25). The results in this study indicate that: Village Apparatus Competence partially and significantly has no effect on Village Fund Accountability. Community participation partially and significantly has no effect on Village Fund Accountability. The Internal Control System partially and significantly affects Village Fund Accountability. Competence of Village Apparatus, Community Participation and Internal Control System simultaneously and significantly affect Village Fund Accountability.

Meningkatkan Pembangunan Fisik Desa Berdasarkan Efektivitas Pengelolaan Dana Desa

This research aims to determine the effectiveness of village fund management on physical development in Sukorejo Village, Wonosari District, Klaten Regency in 2021. The research population is village officials and all residents of Sukorejo Village. The sampling technique used purposive sampling technique with the first sample from the village apparatus which amounted to 3 people consisting of the Village Head, Village Secretary and Village Treasurer, then the second sample from residents totaling 7 people was chosen randomly, so that the results obtained 10 people were used as samples. . Methods of data collection using the interview method. The test results obtained from this study are that in 2021 the management of village fund allocations for village physical development is less effective, due to factors, namely the COVID-19 pandemic and used for direct cash assistance, so that the allocation that should be used for village development instead it was absorbed for direct cash assistance and overcoming the pandemic in Sukorejo Village

EFEKTIVITAS PENGELOLAAN DANA DESA DALAM MENINGKATKAN PEMBANGUNAN DESA GALUNG KECAMATAN BARRU KABUPATEN BARRU PERIODE 2019

This study aims to determine the effectiveness of village fund allocation management in improving the development of Galung village. In this study using qualitative research methods with a case study approach, the data sources used in this study are primary data and secondary data, informants in this study. Village Head, Village Secretary, Village Treasurer, Village Development Head. The results of this study indicate that the management of village fund allocations in Galung Village in 2019 is in accordance with applicable management regulations and has reached the level of effective management, as well as in the management of village fund allocations in the development sector, in accordance with the law for drafting village development plans.

PENGARUH AKUNTABILITAS, KEPEMIMPINAN DAN PARTISIPASI MASYARAKAT TERHADAP EFEKTIVITAS PENGELOLAAN DANA DESA DI KOTA BANDA ACEH

The purpose of this study was to determine the effect of accountability, leadership and community participation on the effectiveness of village fund management in Banda Aceh City. The population is the Village Head and Village Treasurer in all gampongs in Banda Aceh totaling 90 Gampong with 180 respondents. In this study, the sample used was the entire population. Multiple linear regression test was used to test the research hypothesis. Simultaneous and partial research findings Accountability, Leadership and Community Participation affect the effectiveness of village fund management.

Pencegahan Fraud dalam pengelolaan alokasi dana desa

This study has a purpose to analyze the Effect of Presentation of Village Financial Statements, Internal Controls, and Competence on Fraud Prevention in Village Fund Allocation Management (Study on Villages in Sidoarjo Regency). Each village is represented by 4 people, namely the Village Head, Village Treasurer, Village Secretary, and BPD in Tanggulangin District, Sidoarjo Regency, namely 19 villages including Kalidawir, Kedensari, Kalitengah, Kalisampurno, Kedung Banteng, Kedung Bendo, Banjar Asri Village, Banjar Panji, Boro, Gempol Sari, Long Algae, Ketapang, Ketegan, Kludan, Ngaban, Putat, Penatarsewu, Randegan, and Sentul. Researchers used quantitative research with an associative approach and used primary data sources. The sampling method used is the saturated sampling technique method because the population is relatively small. The sample in this study were 76 respondents. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 25. The results of this study indicate that the Presentation of Village Financial Statements Affects Fraud Prevention in Village Fund Allocation Management. Internal Control Affects Fraud Prevention in the Management of Village Fund Allocation. Competence Influencing Fraud Prevention in Village Fund Allocation Management.

Implementation of the Village Financial System (Siskeudes) to Improve Village Financial Management Accountability

This study aims to implement the Village Financial System (Siskeudes) to Increase Accountability of Village Financial Management (Study in Connectrejo Village Kec. Sukodono Kab. Sidoarjo). The approach used in this study is a qualitative approach as a method that will provide an overview of the Implementation of the Village Financial System (Siskeudes) to Increase Accountability of Village Financial Management. This research was conducted in the village of Tutuprejo sub-district Sukodono Kab. Sidoarjo. Connectrejo Village is one of the villages in Sidoarjo Regency that has implemented the Village Financial System application since 2016. In this study, there were several informants including the Village Head, Village Treasurer and Village Secretary in the Tutuprejo village in Sukodono District, besides that the researchers also involved other parties who outside the village of Tutuprejo, Sukodono Sub-district, namely the Accounting Lecturer of FBHIS UMSIDA who takes the Village, District, and BUMDes Accounting courses due to strengthen the results of interviews that have been carried out by researchers. The results of this study indicate that the process of using the Village Financial System (Siskeudes) application in Connectrejo Village has been running well. The stages of managing the village financial system starting from the process of inputting planning documents, budgeting, administration, accountability and reporting have been well structured in accordance with Permendagri No. 20 of 2018. The quality of village financial accountability in Connectrejo Village after using the Siskeudes application has brought good changes, including making it easier for the Connectrejo Village Government in the process of reporting village financial accountability, producing accountable financial reports and in accordance with applicable rules and regulations.