Suchergebnisse

The village government in the West Nusa Tenggara region has implemented village financial management through application of Village Financial System - Sistem Keuangan Desa (Siskeudes). The application has been repaired and updated several times. This study aims to determine the comparison of information quality of village financial system, when operated with Siskeudes V1.0.R1.06 with Siskuedes V2.0. R.0.1, based on Permendagri Number 20 Year 2018. The researcher conducted a content analysis by comparing the outputs of the two Siskeudes versions. Assessment of the quality of the process and information 2 Siskeudes version were analyzed by interpretive methods. The results showed that information quality from Siskeudes Version 2.0 R.0.1. better and integrated with documents at the planning and budgeting stages, compared with previous version Siskeudes. It caused of Siskeudes version 2 already have using activity package in the expenditure, so the village must be able to estimate the expenditure that will be absorbed by each activity. In Siskeudes version 2, in the reporting stage, there have also been additional reports at tax report, because it also adjusts with Minister of Finance Regulation (PMK) Number 193/PMK.07 / 2018. On Siskeudes Version 2.0 R.0.1., have also used OM-SPAN for reporting to the ministry. The results of this study are expected to be useful for the Community and Village Empowerment Agency (DPMD) to train verifiers at the sub-district level.

Sejak 2015, partisipasi masyarakat dalam pengawasan pengelolaan keuangan desa menjadi fokus KPK untuk Alokasi Dana Desa dan Dana Desa, untuk menjamin terwujudnya Good Government Governance. Namun berdasarkan penelitian terdahulu, usulan perencanaan untuk RPJMDes dan RKPDes yang melibatkan tokoh masyarakat seringkali hanya seremonial, karena masyarakat tidak mengetahui bagaimana metode pengelolaan keuangan desa. Atas dasar tersebut, peneliti mengambil Desa Aikmel Utara yang pada tahun 2016 Desa Aikmel Utara sudah menjadi Desa Terbaik Se-NTB, dan Desa Prospektif Terbaik di Pulau Lombok, untuk mengetahui fenomena partisipasi masyarakat di desa ini. Berdasarkan penelusuran data, tahap partisipasi di Desa Aikmel Utara berada pada tingkat ketiga, yaitu pada tingkat "Partisipasi Simbolik" pada tahapan adanya pemberian informasi. Namun untuk mencapai tingkat tahap konsultasi (tingkat keempat), informasi yang diberikan melalui website banyak kurang terjangkau, karena anggaran pengembangan dan pemeliharaan web hosting yang minimal, ditambah faktor tingkat pendidikan dan usia tokoh masyarakat dan BPD yang berperan dalam musyawarah. Oleh karena itu, bukti fisik umumnya digunakan untuk memberikan usulan bagi pembangunan dan program berikutnya. Dalam hal transparansi, transparansi perencanaan dapat dikatakan sudah cukup baik. Proses perencanaan dan pelaksanaan sudah cukup melibatkan masyarakat, karena usulan-usulan dari masyarakat yang akan dipertimbangkan dan yang akan masuk dalam RKPDes.

The village government is a work unit under four ministries. In the financial aspect, the village government is regulated by the Ministry of Home Affairs, Ministry of Finance, Ministry of Villages, Development of Disadvantaged Regions, and Transmigration. Meanwhile, in the aspect of transparency, village government is regulated by the Ministry of Information and Communication, as well as Villages, Development of Disadvantaged Regions, and Transmigration. The complexity of regulations from four ministries is added to the direction of village financial management performance using the SDG's (Sustainable Development Goals) concept, with 247 indicators in it, since 2021. This study aims to analyze the perception and understanding of village financial management officers and village assistants, with the new village financial system pattern, which is set by the Village, Development of Disadvantaged Regions, and Transmigration and the Ministry of Home Affairs. The target village is a developing village. Based on the type of research, this research has the theme of public accounting that leads to behavior and systems, with an exploratory interpretive descriptive type of research. As a result, there has been no integration of SDG's data collection from Ministries, agencies, and agencies related to SDG's data.

This study aims to evaluate Siskeudes V2.0. R.0.1., from the system and its output, which is also analyzed is related to the measurement of efficiency and effectiveness of the use of village funds. Data collection is done by evaluating the application system, and calculating the financial ratio of siskeudes application output, in villages in West Lombok Regency. In terms of system evaluation, as a connection effect between the planning and budgeting stages, implementation and administration, to financial reporting, traceability and connectivity Siskeudes V2.0 R.0.1. better than Siskeudes V1.0.R1.06. The existence of the Activity Package in budgeting and implementing expenditures also makes it easier for the village government to make village financial statements. From the point of view of the village government, the average person has been able to estimate the using of funds and allocation in the activities field. Thus, the ability of the village government in West Lombok Regency in estimating routine expenditures and village capital expenditures (harmony), which has an effect on the efficiency and effectiveness of village funds, has been good. As a suggestion, because there is no automatic measurement of financial efficiency and effectiveness in Siskeudes to measure the financial performance of village governments, researchers advised the Ministry of Finance and the Ministry of Home Affairs to draw up regulations for calculating village financial ratios, as well as integrate them in Siskeudes applications.