THE COMPARATIVE ANALYSIS OF VILLAGE FINANCIAL MANAGEMENT
DOI:
https://doi.org/10.47312/ambr.v3i2.199Abstract
West Bangka was the only regency in Bangka Belitung Province that received a Fair Without Exception (WTP) in 2013-2014. Different with the East Belitung which has never received a WTP, even in 2014 East Belitung received Unqualified Opinion (TW). This study aims to analyze and compare village financial management and its level of suitability with The Minister Regulation Number 113 Year 2014. Qualitative analysis used to identify the constraints on village financial management, analysis of quantitative using Independent Sample t Test. The object of this research are 26 villages in West Bangka and East Belitung. The results of this study showed that the obstacles of financial administration was caused by lack of understanding and guidance regarding the tasks, principal and functions of village apparatus. Reporting and financial accountability of the village is in accordance with the applicable rules, but there are 3 villages (11.54%) that have not been in accordance with The Minister Regulation Number 113 Year 2014. The results of descriptive statistics, there are differences in reporting and accountability of village finance. However, there is no difference regarding administration of village revenues, expenditures and financing in West Bangka and East Belitung.
Keywords: Administration, Accountability, Village Financial Management
Downloads
References
Adi, H. P. S. (2013). Implementasi Pengelolaan dan Penatausahaan Keuangan Desa Berdasarkan Perda No 16 Tahun 2007 Tentang Keuangan Desa Di Desa Mulawarman Kecamatan Tenggarong Seberang Kabupaten Kutai Kartanegara. E-Journal Ilmu Pemerintahan, 1(4).
Amalya, T. et al. (2017). Determinants of Village Financial Management and Its Implication toward Accountability: Study on Village Governance in West Lombok Regency. International Journal of Research in Advent Technology, 5(12). E-ISSN: 2321-9637.
Astuti, T. P., & Yulianto. (2016). Good Governance Toward Rural Financial Management Applicability of Law No. 6 Year 2014. Periodic Journal of Accounting and Finance Indonesia, 1(1), 1-14.
Azlina, N. et al. (2017). The Effectiveness of Village Fund Management (Case Study at Villages in Coastal Areas in Riau). International Journal of Economic Research, 14(12). ISSN: 0972-9380,.
Barsap, R. S. M. (2017). The Rural Financial Reporting Quality: Testing Determinants and Its Implication toward Good Governance. [Post-graduate Thesis]. University of Mataram.
BPKP. (2015). Petunjuk Pelaksanaan Bimbingan & Konsultasi Pengelolaan Keuangan Desa. Jakarta: Deputi Bidang Pengawasan Penyelenggaraan Keuangan Daerah.
Creswell, J. W. (2010). Research Design Pendekatan Kualitatif, Kuantitatif, dan Mixed. Yogyakarta: Pustaka Pelajar.
Fatmawati, A. et al. (2018). Village Funds Accountability and
Misuse Prevention. Indonesian Journal of Business Finance and Accounting. ISSN 2598-6309, eISSN 2598-6295.
Government Regulation Number 60 Year 2014 on Village Funds.
IAI-KASP. (2015). Pedoman Asistensi Akuntansi Keuangan Desa. Jakarta: IAI.
Kadir, A. et al (2017). The Indonesian Perspecttives on Village Financial Management Accountability. International Journal of Economics, Business and Management Research, 1(4). ISSN: 2456-7760.
Kazimoto, P. (2013). Assessment of Villages Financial Management Challenges and Development Strategies in Tanzania, Arumeru District. International Journal of Research in Social Sciences, 3(2). ISSN 2307-227X.
Karuniawan. (2017). Effect of Competence of Human Resources, Information Technology Application and Locus of Control on Financial Reports on Credit Institutions village in West Buleleng.
Lembaga Administrasi Negara dan Badan Pengawasan Keuangan dan Pembangunan. (2000). Akuntabilitas dan Good Governance, Modul 1 dari 5 Modul Sosialisasi Sistem Akuntabilitas Kinerja Instansi Pemerintah. Penerbit: Lembaga Administrasi Negara.
Rizqi, L. N., Domai, T., & Wachid, A. (2013). Penatausahaan Asset Pemerintah Daerah melalui Sistem Informasi Manajemen Barang Daerah (Simbada) di Kabupaten Malang (Studi pada Bidang Asset Dinas Pendapatan Pengelolaan Keuangan dan Asset Kabupaten Malang). Jurnal Administrasi Publik (JAP), 1(1).
Rulyanti, D., (2016). Regulatory influence, Organizational Commitment, Communication and Human Resources Performance Against Village Government With Financial Management of village As an intervening variable (Studies in the village government in the regency). [Thesis]. Master of Management Faculty of Economics, University of Jember.
Santoso, S. (2011). Buku Latihan SPSS Statistik Parametrik. Jakarta: PT. Eleks Media Komputindo.
Solikin, A. (2006). Penggabungan Laporan Keuangan dan Laporan Kinerja Instansi Pemerintah: Perkembangan dan Permasalahan. JAP Vol. 2, No. 2. Departemen Keuangan.
Sugiyono. (2013). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: ALFABETA.
Sutri, K. M., Ilat, V., & Pinatik, S. (2015). Analisis Pengelolaan Aset Tetap pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Daerah Kota Tomohon. Jurnal EMBA, 3(1).
Syahril. (2013). Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD) pada RSUD DR. H. Moh. Anwar Sumenep. Jurnal Performance Bisnis & Akuntansi. Vol. 3. No.1.
Syarifudin, A. (2014). Influence of HR Competency and Role of Internal Audit on the Quality of Local Government Finance Report to the Government intervening variable Internal controlling System (empirical study in Kebumen regency). Business Focus
Journal, 14(2).
The Government Regulation Number 6 Year 2014 on Village.
The Minister Regulation Number 113 Year 2014 on Village Financial Management.
Wati, D. K. et al. (2014). Effect of Competence HR, SAP Implementation, and Regional Financial Accounting System on the Quality of the Regional Financial Statements. E-journal Ak Ganesha Education University, 2(1).
Widarnawati, B. W. et al. (2018). Factors Affecting of Village Financial Management and Its Implication for Stakeholders Trust (Studi on Villages in Central Lombok, Indonesia). International Journal of Economics, Commerce and Management, 4(3). ISSN: 2348-0386.
Downloads
Published
Issue
Section
License
Authors who publish with this journal agree to the following terms:
The journal allow the authors to hold the copyright without restrictions and allow the authors to retain publishing rights without restrictions.
The journal allow the authors to hold the copyright without restrictions and allow the authors to retain publishing rights without restrictions. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
This work is licensed under a Creative Commons Attribution 4.0 International License.
