Improving accountability of village funds through village financial management based on government accounting standards
DOI:
https://doi.org/10.12928/jp.v5i1.1957Keywords:
accountability, village fund, village financial reportAbstract
The government organizes the village fund within the framework of fulfilling the ideals of the Indonesian people, namely the existence of equal distribution in each region. The amount of village funds requires the village government to make transparent financial reporting. However, not all village governments are able to manage village funds properly. So, this dedication is to help the village government make and request financial reports according to the standards. This activity is carried out within a period of 2 months with several meetings. Each participant will be guided to be able to manage finances so that they can be requested. The object of this research is the village head, village secretary, finance department, and treasurer in Battembat village, Tengah Tani sub-district, Cirebon. The results of this study it is known that the finance department has been able to make financial records both manually and in systems. Financial information in the financial process into financial reports is sufficient for decision-making material. According to information, this finance section has also been adapted to the Siskeudes application which is also supported by the program section.References
[1] A. A. Alalwan, Y. K. Dwivedi, N. P. P. Rana, and M. D. Williams, “Consumer adoption of mobile banking in Jordan,†J. Enterp. Inf. Manag., vol. 29, no. 1, pp. 118–139, Feb. 2016, doi: 10.1108/JEIM-04-2015-0035.
[2] I. H. F. Mansour, A. M. A. Eljelly, and A. M. A. Abdullah, “Consumers’ attitude towards e-banking services in Islamic banks: the case of Sudan,†Rev. Int. Bus. Strateg., vol. 26, no. 2, pp. 244–260, Jun. 2016, doi: 10.1108/RIBS-02-2014-0024.
[3] A. M. Musyaffi, “Perspektif Kritis Kesuksesan Implementasi Cloud Accounting Bagi Calon Akuntan: Kajian Model UTAUT & IS Succes Model,†Substansi Sumber Artik. Akunt. Audit. dan Keuang. Vokasi, vol. 4, no. 1, pp. 17–38, 2020.
[4] A. M. Musyaffi and K. Kayati, “Dampak Kemudahan dan Risiko Sistem Pembayaran QR Code: Technology Acceptance Model (TAM) Extension,†J. Inspirasi Bisnis dan Manaj., vol. 3, no. 2, p. 161, Jan. 2020, doi: 10.33603/jibm.v3i2.2635.
[5] A. M. Musyaffi, A. Muna, and N. Fariani, “Pengaruh persepsi kemudahan dan Persepsi Kegunaan terhadap Penerimaan Pengguna Sistem Informasi Akademik Terpadu,†JRAK J. Ris. Akunt. Dan Komputerisasi Akunt., vol. 7, no. 2, pp. 71–82, 2016.
[6] I. Rosnidah, A. Muna, A. M. Musyaffi, and N. F. Siregar, “Critical Factor of Mobile Payment Acceptance in Millenial Generation: Study on the UTAUT model,†in Proceedings of the International Symposium on Social Sciences, Education, and Humanities (ISSEH 2018), 2019, doi: 10.2991/isseh-18.2019.30.
[7] S. K. Sharma, S. M. Govindaluri, S. Al-Muharrami, and A. Tarhini, “A multi-analytical model for mobile banking adoption: a developing country perspective,†Rev. Int. Bus. Strateg., vol. 27, no. 1, pp. 133–148, Mar. 2017, doi: 10.1108/RIBS-11-2016-0074.
[8] E. Tan and J. Leby Lau, “Behavioural intention to adopt mobile banking among the millennial generation,†Young Consum., vol. 17, no. 1, pp. 18–31, Apr. 2016, doi: 10.1108/YC-07-2015-00537.
[9] E. A. Ash-shidiqqi and H. Wibisono, “Corruption and Village: Accountability of Village Fund Management on Preventing Corruption (Problems and Challenges),†J. Indones. Leg. Stud., vol. 3, no. 02, pp. 195–212, Dec. 2018, doi: 10.15294/jils.v3i02.27524.
[10] A. M. Musyaffi and A. Muna, “Task Technology-Fit of a Village Financial System (Siskeudes) to Increase Officers’ Performance,†KnE Soc. Sci., pp. 720–730, 2020.
[11] R. S. Nurazizah, E. Faridah, and P. Benny, “Implementasi Permendagri Nomor 113 Tahun 2014 Dalam Meningkatkan Efektivitas Pelaporan Keuangan Desa,†Akuntapedia, vol. 1, no. 1, 2020.
[12] L. Fauziah, M. Maesaroh, and S. L. Nugraheni, “Penatausahaan Barang Milik Daerah Sesuai Permendagri Nomor 19/2016 Pada Badan Pengelolaan Keuangan dan Aset Provinsi Jawa Tengah,†in Senabisma: Prosiding Seminar Nasional Bisnis dan Manajemen, 2020, vol. 5, pp. 21–31.
[13] D. Herlinda, “Implementasi permendagri nomor 19 tahun 2018 tentang peningkatan kualitas layanan administrasi kependudukan pada dinas kependudukan dan catatan sipil kota Pekanbaru,†J. Kemunting, vol. 2, no. 01, pp. 341–348, 2021.
[14] S. N. L. Badriyah, “Implementasi Pp No. 71/2010 Tentang Sap Berbasis Akrual: Tujuan, Manfaat, Hambatan dan Strategi,†EBBANK, vol. 2, no. 2, pp. 225–230, 2015.
[2] I. H. F. Mansour, A. M. A. Eljelly, and A. M. A. Abdullah, “Consumers’ attitude towards e-banking services in Islamic banks: the case of Sudan,†Rev. Int. Bus. Strateg., vol. 26, no. 2, pp. 244–260, Jun. 2016, doi: 10.1108/RIBS-02-2014-0024.
[3] A. M. Musyaffi, “Perspektif Kritis Kesuksesan Implementasi Cloud Accounting Bagi Calon Akuntan: Kajian Model UTAUT & IS Succes Model,†Substansi Sumber Artik. Akunt. Audit. dan Keuang. Vokasi, vol. 4, no. 1, pp. 17–38, 2020.
[4] A. M. Musyaffi and K. Kayati, “Dampak Kemudahan dan Risiko Sistem Pembayaran QR Code: Technology Acceptance Model (TAM) Extension,†J. Inspirasi Bisnis dan Manaj., vol. 3, no. 2, p. 161, Jan. 2020, doi: 10.33603/jibm.v3i2.2635.
[5] A. M. Musyaffi, A. Muna, and N. Fariani, “Pengaruh persepsi kemudahan dan Persepsi Kegunaan terhadap Penerimaan Pengguna Sistem Informasi Akademik Terpadu,†JRAK J. Ris. Akunt. Dan Komputerisasi Akunt., vol. 7, no. 2, pp. 71–82, 2016.
[6] I. Rosnidah, A. Muna, A. M. Musyaffi, and N. F. Siregar, “Critical Factor of Mobile Payment Acceptance in Millenial Generation: Study on the UTAUT model,†in Proceedings of the International Symposium on Social Sciences, Education, and Humanities (ISSEH 2018), 2019, doi: 10.2991/isseh-18.2019.30.
[7] S. K. Sharma, S. M. Govindaluri, S. Al-Muharrami, and A. Tarhini, “A multi-analytical model for mobile banking adoption: a developing country perspective,†Rev. Int. Bus. Strateg., vol. 27, no. 1, pp. 133–148, Mar. 2017, doi: 10.1108/RIBS-11-2016-0074.
[8] E. Tan and J. Leby Lau, “Behavioural intention to adopt mobile banking among the millennial generation,†Young Consum., vol. 17, no. 1, pp. 18–31, Apr. 2016, doi: 10.1108/YC-07-2015-00537.
[9] E. A. Ash-shidiqqi and H. Wibisono, “Corruption and Village: Accountability of Village Fund Management on Preventing Corruption (Problems and Challenges),†J. Indones. Leg. Stud., vol. 3, no. 02, pp. 195–212, Dec. 2018, doi: 10.15294/jils.v3i02.27524.
[10] A. M. Musyaffi and A. Muna, “Task Technology-Fit of a Village Financial System (Siskeudes) to Increase Officers’ Performance,†KnE Soc. Sci., pp. 720–730, 2020.
[11] R. S. Nurazizah, E. Faridah, and P. Benny, “Implementasi Permendagri Nomor 113 Tahun 2014 Dalam Meningkatkan Efektivitas Pelaporan Keuangan Desa,†Akuntapedia, vol. 1, no. 1, 2020.
[12] L. Fauziah, M. Maesaroh, and S. L. Nugraheni, “Penatausahaan Barang Milik Daerah Sesuai Permendagri Nomor 19/2016 Pada Badan Pengelolaan Keuangan dan Aset Provinsi Jawa Tengah,†in Senabisma: Prosiding Seminar Nasional Bisnis dan Manajemen, 2020, vol. 5, pp. 21–31.
[13] D. Herlinda, “Implementasi permendagri nomor 19 tahun 2018 tentang peningkatan kualitas layanan administrasi kependudukan pada dinas kependudukan dan catatan sipil kota Pekanbaru,†J. Kemunting, vol. 2, no. 01, pp. 341–348, 2021.
[14] S. N. L. Badriyah, “Implementasi Pp No. 71/2010 Tentang Sap Berbasis Akrual: Tujuan, Manfaat, Hambatan dan Strategi,†EBBANK, vol. 2, no. 2, pp. 225–230, 2015.
Downloads
Published
2021-05-03
Issue
Section
Articles In Press
License
Authors who publish with Jurnal Pemberdayaan: Publikasi Hasil Pengabdian Kepada Masyarakat agree to the following terms:
- Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment 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 acknowledgment 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.
