STRATEGI IMPLEMENTASI APLIKASI SISTEM KEUANGAN DESA: STUDI KASUS PEMERINTAH DAERAH KABUPATEN NGANJUK

Authors

  • Zaenal Fanani Departemen Akuntansi-Fakultas Ekonomi dan Bisnis-Universitas Airlangga

DOI:

https://doi.org/10.24034/j25485024.y2018.v2.i4.4019

Keywords:

workshop, mentoring, positive aspects, negative aspects

Abstract

This study aims to explore the strategy of implementing the village financial system application: a case study of the district government of Nganjuk. The formulation of the problem of this study is how is the implementation and assistance of Nganjuk District village financial management? how did the workshop affect the village financial management of Nganjuk Regency? how is the problem of village financial management in Nganjuk Regency (positive and negative aspects)? The research method was carried out a case study at the Nganjuk Regency Community and Village Empowerment Office (PMD). Data obtained from interviews with informants related to village financial management and observation. The results of the study show that the strategy for implementing the village financial system in Nganjuk district government by using this workshop was very effective and efficient. Problems in the village financial management of Nganjuk Regency are divided into 2 things, positive and negative aspects. Positive aspects include the synergy between the sub-district head, the PMD service, the legal bureau and the inspectorate, the ability of village operators to operate the system (SILOKDES), the completeness of village financial management regulations. Negative aspects include non-compliance with the cycle and delays in disbursing funds, capacity and personnel, non-labor-based development and not fully describing the needs of the village, and the transparency of the plans for the use and accountability of the Village Budget

References

Badaruddin, B. dan E. Ermansyah. 2017, Proposing a Model for Law Number 6 of 2014: Evidence from North Sumatra, International Journal of Economic Perspectives 11(4): 188-198.

Badaruddin, B. dan E. Ermansyah. 2018, The Model of Implementing Law Number 6 of 2014 on Village of Social Capital-Based: Evidence from North Sumatra, Journal of Economic & Management Perspectives 12(2): 531-541.

Bustamam, E. Amalia, Jalaluddin. 2018. A Performance Analysis of Village Fund Management: A Case Study in Lut Tawar District-Indonesia. Journal of Accounting Research, Organization and Economics 1(2): 112-121.

Deardorff, D. S. and G. Williams. 2006. Synergy Leadership in Quantum. Organi- zations. Fesserdorff Consultants.

Fajri, Rahmi. 2015. The Government Accountability Village in the Village Fund Allocation Management (ADD) (Study on Ketindan Village Office, District Lawang, Malang). Journal of Public Administration (JAP) 3(7): 1099-1104.

Fauzi, Asni 2013 The management of the village fund allocation as an instrument towards Economic Independence Village (Case Studies in 2 villages in Siak Regency, Province Riau). IOSR Journal of Business and Management (IOSR-JBM)

Ferina, 2016. IS Readiness Review the Implementation of the Village Govern- ment Minister Regulation No. 113 on Rural Financial Management (Case Study on Village Government in Ogan Hir). Journal of Management and Business Sriwijaya 14(3): 321-336.

Hasniati. 2016. Model Akuntabilitas Pengelolaan Dana Desa. Jurnal Analisis dan Pelayanan Publik 2(1): Juni

Juwaini, I., Akram, L. H. Husnan. 2018. Optimization of Village Financial Sys- tem (Siskeudes) for Village Financial Administration (Case Study in Dompu Village Government, Indonesia). International Journal of Economics, Commerce and Management United Kingdom VI(7): July 2018.

Keputusan Bupati Nganjuk Nomor: 188/ 135/K/411.013/2016 tentang Penetapan Standar Satuan Harga

Khusniyatun, S., dan Kiswanto. 2017, The Determinant of Financial Management Accountability of The Village (A Study on Village Government in the Area of Kebumen District). Accounting Analysis Journal 6(1): 10-18.

Komisi Pemberantasan Korupsi. 2015. Laporan Hasil Kajian Pengelolaan Ke- uangan Desa: Alokasi Dana Desa dan Dana Desa

Lewis, B.D., 2015. Decentralising to villages in Indonesia: money (and other) mis- takes: decentralising to villages in Indonesia. Public Adm. Dev. 35, 347–359. https://doi. org/10.1002/pad.1741.

Meng, H., 2013, Analysis of the exist problem of subdistrict office financial management, Chinese Agricultural Accounting 04: 52-55.

Nurhakim, I., I. Yudianto. 2018. Implementation of Village Fund Management in Panyirapan Village, Sukanagara Village and Soreang Village, Soreang Sub-Dstrict, Bandung Regency. Journal of Accounting Auditing and Business (ISSN: 2614-3844) 2(2): 2018

Peraturan Bupati Nganjuk Nomor 11 Tahun 2015 Tentang Pengelolaan Keuangan Desa

Peraturan Bupati Nganjuk Nomor 3 Tahun 2015 Tentang Pedoman Pengelolaan Pasar Desa.

Peraturan Bupati Nganjuk Nomor 32 Tahun 2016 Tentang Susunan Organisasi Dan Tata Kerja Pemerintah Desa.

Peraturan Bupati Nganjuk Nomor 35 Tahun 2016 Tentang Kewenangan Desa Berdasarkan Hak Asal-usul Dan Kewenangan Lokal Berskala Desa.

Peraturan Bupati Nganjuk Nomor 36 Tahun 2016 Tentang Penghasilan Tetap, Tunjangan, Tambahan Tunjangan, Dan Penerimaan Lain Yang Sah Bagi Kepala Desa Dan Perangkat Desa.

Peraturan Bupati Nganjuk Nomor 6 Tahun 2017 Tentang Tata Cara Pembagian Dan Penetapan Besaran Dana Desa Setiap Desa Tahun Anggaran 2017.

Peraturan Bupati Nganjuk Nomor 7 Tahun 2017 Tentang Tata Cara Pengalokasian, Pembagian, Penyaluran Dan Pengelolaan Alokasi Dana Desa Tahun Anggaran 2017.

Peraturan Kepala LKPP Nomor 13 Tahun 2013 tentang Tata Cara Pengadaan Barang dan Jasa di Desa.

Peraturan Kepala LKPP Nomor 22 Tahun 2015 tentang Perubahan Atas Peraturan Kepala Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah Nomor 13 Tahun 2013 Tentang Pedoman Tata Cara Pengadaan Barang/Jasa di Desa.

Peraturan Pemerintah No 60 Tahun 2014 Dana Desa yang bersumber dari Anggaran Pendapatan dan Belanja Negara. 21 Juli 2014. Lembaran Negara Republik Indonesia Tahun 2014 Nomor 168. Jakarta.

Peraturan Pemerintah Republik Indonesia Nomor 43 tahun 2014 Peraturan Pelaksanaan Undang Undang Nomor 6 Tahun 2014 Tentang Desa. 30 Mei 2014. Lembaran Negara Republik Indonesia Tahun 2014 Nomor 123. Jakarta.

Peraturan Presiden Republik Indonesia Nomor 22 Tahun 2015 Perubahan atas Peraturan Pemerintah No 60 Tahun 2014 tentang Dana Desa yang bersumber dari Anggaran Pendapatan dan Belanja Negara. 29 April 2015. Lembaran Negara Republik Indonesia Tahun 2015 Nomor 88. Jakarta.

Sembiring, R., E. Herlinda, dan S. Ningsih. 2017, Implementation of Autonomy Area through the Implementation of Village Authority, International Journal of Economic Perspectives 11(3): 5-11.

Setyorini, C. T., D. Susilowati, W. Ramadhanti, Y. N. Farida. 2017. Analisis Efektivitas Pelatihan Keuangan Desa: Upaya Peningkatan Profesionalisme Aparatur Desa. Sustainable Competitive Advantage-7 (SCA-7) FEB UNSOED Purwokerto, 20 September 2017.

Simangunsong, F., S. Wicaksono. 2017. Evaluation of Village Fund Management in Yapen Islands Regency Papua Province (Case Study at PasirPutih Village, South Yapen District). Open Journal of Social Sciences 5: 250-268.

Surat Edaran Bupati Nganjuk Nomor: 141/411.304/2016 Tentang Pedoman Penyusunan APB Desa Tahun Anggaran 2017.

Surat Edaran Sekretaris Daerah Nganjuk Nomor: 141/411.304/2016 Tentang Pedoman Penyusunan APB Desa Tahun Anggaran 2017.

Surat Edaran Sekretaris Daerah Nganjuk Nomor:141/411.307/2017 Tentang Pedoman Penggunaan Aplikasi Silokdes, Penganggaran Penghasilan Tetap Dan Tunjangan, serta Kegiatan Desa Sehat.

Suwandi. 2015. Public Participation in Implementing Village Allocation Fund (ADD) Village Office of Suka Damai of Muara Badak Kartanegarae Kutai Regency. Journal of Public Administration 3(4): 1183-1194.

Syaifullah, M. 2017. Understanding of Village Apparatus on Implementation Accounting Villages. International Journal of Science and Research 6(8): 1168–1175.

Undang-Undang Republik Indonesia Nomor Nomor 6 tahun 2004 tentang Desa. 15 Januari 2014. Lembaran Negara Republik Indonesia Tahun 2014 Nomor 7. Jakarta.

Wahyuningsih, P. dan Kiswanto. 2016. Factors Affecting The Accountability of Village Financial Management. Accounting Analysis Journal 5(3): 139-146.

Wang, Y., 2013, A Study on Problems of the Village-level Financial Management—Taking Wenxian Xu-bao Town in Henan Province as an Example, Working Paper, Wuhan Polytechnic University.

Xiao, R., 2015. The village-level financial management mode and its optimization research, Working Paper, Southwest University of Political Science and Law.

Yi, F., 2014. The town of Changsha Lei Feng rural financial management mode of research, Working Paper, Central South University of Forestry & Technology, 2014.

Yulihantini, D. T., & Wardayati, S. M. 2017. Financial Accountability in The Mana- gement of Village Fund Allocation. Working Paper, In Proceeding The 1th International Conference on Business and Accounting Studies, Faculty of Economics and Business University of Jember.

Zhang, J. dan G. Wang. 2017. Research on Village-level Financial Management Mode of Lou Feng Subdistrict, Suzhou, Working Paper, 3rd International Conference on Social Science and Management (ICSSM 2017)

Published

2019-11-14

Issue

Section

Artikel