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Ilusi Perencanaan : Analisis Ketidakseimbangan Antara Potensi Ekonomi dan Kapabilitas Pengelolaan BUMDes Ajung Dea Novica Putri; M. Avan Dwi Adi Nur Kholiq; Ahmad Mush`ab Ridlo Arjuan; Saidatus Sholeha; Ainnur Iqtaara Meilani; Prillinaya Yudhistira; Oryza Ardhiarisca
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1793

Abstract

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.
Kapasitas SDM Aparatur sebagai Penentu Efektivitas Perencanaan Pembangunan Desa: Studi di Desa Plalangan Kuny Mufida; Nabila Rinty Mafasy; Ghefira Nurfatimah; Sheila Ramadana; Siti Nur Urifah; Prillinaya Yudhistira; Oryza Ardhiarisca
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 4 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i4.7135

Abstract

Village development planning requires competent apparatus to ensure that programs are properly formulated and implemented. This study aims to analyze the constraints of apparatus human resource capacity in the planning process of Plalangan Village. A descriptive qualitative method was applied through interviews with village officials and head of BPD, supported by analysis of RPJMDes and RKPDes documents. The results show that planning remains suboptimal due to limited technical competence, insufficient training, weak data management, and low community participation. Moreover, the apparatus still struggle to prepare systematic planning documents aligned with the budget. The study highlights the importance of strengthening apparatus capacity to achieve effective and accountable village development planning.
PERENCANAAN STRATEGIS BUMDes DALAM MEWUJUDKAN KETAHANAN PANGAN TERBINA JATISARI JENGGAWAH Isma, Isnaini Azanil; Fitriawati, Fadilla Dewi; Samuel Rizal; Yulianto, Alfin Dwi; Nur Febrianti; Prillinaya Yudhistira; Oryza Ardhiarisca
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 3 No. 6 (2025): November
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v3i6.7097

Abstract

This study aims to analyze the planning process of the Village-Owned Enterprise (BUMDes) Food Security TERBINA Jatisari in Jenggawah District and assess its conformity with planning stages and planning functions in public sector accounting. Using a qualitative case study approach, data were collected through semi-structured interviews with five informants comprising the Planning Division, Advisor, Chief Director, Secretary, and Treasurer. Documentation was also used to support field findings related to the planning function. Data were analyzed interactively using the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The study finds that BUMDes plays a strategic role in driving the rural economy through planning, community empowerment, and financial governance. However, the research is limited to a single case study in one village, reducing generalizability. The study contributes to strengthening BUMDes reporting practices and improving administrative data management to support accountable village economic development. Penelitian ini bertujuan untuk menganalisis proses perencanaan pada Badan Usaha Milik Desa (BUMDes) Ketahanan Pangan TERBINA Jatisari di Kecamatan Jenggawah serta menilai kesesuaiannya dengan tahapan dan fungsi perencanaan dalam akuntansi sektor publik. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara semi-terstruktur dengan lima informan yang terdiri dari Bagian Perencanaan, Penasihat, Direktur Utama, Sekretaris, dan Bendahara. Dokumentasi juga digunakan untuk mendukung temuan lapangan terkait fungsi perencanaan. Analisis data dilakukan secara interaktif menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa BUMDes berperan strategis dalam mendorong perekonomian desa melalui perencanaan program, pemberdayaan masyarakat, dan tata kelola keuangan. Penelitian ini terbatas pada satu studi kasus sehingga hasilnya tidak dapat digeneralisasi. Penelitian ini berkontribusi pada penguatan praktik pelaporan BUMDes dan peningkatan ketertiban data administrasi untuk mendukung pembangunan ekonomi desa yang akuntabel.
Eksplorasi Implementasi Good Governance dalam Perencanaan Pembangunan Desa di Desa Patemon Kecamatan Pakusari Kabupaten Jember Hanip, Muhammad; Kristianto, Adil; Khoirurizka, Meynisa Aulia; Nanda, Destha Bunga; Kusumaningrum, Adelia; Yudhistira, Prillinaya; Ardhiarisca, Oryza
Studi Administrasi Publik dan ilmu Komunikasi Vol. 2 No. 4 (2025): November : Studi Administrasi Publik dan ilmu Komunikasi
Publisher : Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/studi.v2i4.756

Abstract

Good governance is the key to successful village development in achieving community welfare. This study examines the implementation of good governance principles in development planning of Patemon Village, Pakusari District, Jember Regency, focusing on accountability, transparency, and community participation. Using a descriptive qualitative approach, this study collected data through in-depth interviews with the Village Secretary and active community members. Data analysis employed Miles and Huberman technique. The results reveal that Patemon Village has implemented good governance mechanisms in a structured manner, yet faces significant challenges. Accountability operates through routine reporting to the Inspectorate, but accessibility to detailed information for the community remains limited. Transparency is manifested through village deliberations and budget banners, but the information is general with limited reach. Community participation is conducted through tiered deliberations, but remains unequal with priority misalignments due to budget constraints. This study recommends developing a more accessible reporting system, optimizing information technology for transparency, strengthening inclusive participation mechanisms, enhancing village officials' capacity, and implementing impact-oriented supervision to strengthen effective and participatory village governance.
Evaluasi Akuntabilitas dan Pengawasan Internal Program Budidaya Ikan Lele Berdasarkan Siklus Akuntansi Sektor Publik pada BUMDes Ajoeng Jaya Ana Rosalia; Dea Azzahrotu Dinji; Adinda Dwi Permatasari; Siti Risviana Nuruil Janah; Afrijal Ramadani; Septia Ningsih; Prillinaya Yudhistira; Oryza Ardhiarisca
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 4 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i4.1772

Abstract

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.
Pengelolaan Keuangan Yang Efektif Sebagai Kunci Keberhasilan Realisasi Anggaran Dana Desa Cangkring, Kecamatan Jenggawah Tahun  2024 Amanda Dewi Arian; Anggun Aurellia Rahman; Revanda Marissa; Rafa Aditya Nur Rohmanita; Prillinaya Yudhistira; Oryza Ardhiarisca
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.105

Abstract

This study aims to analyze how finances are managed regarding the use of the 2024 Village Fund budget in Cangkring Village, Jenggawah District, Jember Regency. The focus of this study is to analyze the extent to which budget realization has been in accordance with the activity plans stated in the RKPDes and APBDes, because there are still several problems in adjusting between the plan and the actual use of the budget, such as delays in disbursement of funds caused by delays in the preparation of the plan. This study uses a qualitative approach with descriptive techniques. The main instrument of the study is direct research with documentation and interviews through competent people, namely the village treasurer as the head of finance, who was selected using a purposive sampling technique. The results of the study concluded that the process of managing Village Funds in Cangkring Village has been carried out in accordance with the stages stipulated in the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management, which includes planning, implementation, administration, reporting, and village financial accountability, and is carried out in a transparent, accountable, and participatory manner. Overall, the management and disbursement of the 2024 Village Fund in Cangkring Village has been quite effective and efficient, but still requires improvements in capacity, speed of fund disbursement, and optimization of the village financial information system
Analisis Partisipasi Pemerintah Desa Dalam Perencanaan dan Pengembangan Bumdes di Desa Sumberkalong Kecamatan Kalisat Kabupaten Jember Nita Elvita; Ririn Isnadewi; Rina Dwi Cahyati; Betty Dasilva; Prillinaya Yudhistira; Oryza Ardhiarisca
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.106

Abstract

Village development is part of national development that aims to improve the welfare of the community. One of the efforts to achieve this is through the establishment of Village-Owned Enterprises (BUMDes) as a forum for the independent management of local economic potential. In this process, the village government has an important role in the planning and development of BUMDes, starting from the formulation of vision and mission, identification of business potential, to the implementation of village economic programs. Careful planning and sustainable development are key to ensuring that BUMDes can promote economic independence and increase community income. The support, commitment, and ability of the village government to manage and involve the community are crucial to the success of BUMDes as a driving force for village development
Membedah Mekanisme Perencanaan Keuangan Desa:Antara Regulasi, Praktik Teknis, dan Realitas Lapangan di Desa Pakusari Ulfi Maratul Azizah; Vanisa Nia Nur Ramadhani; Fanesya Sintya Bella; Siti Anisa; Oryza Ardhiarisca; Prillinaya Yudhistira
MUARA EKONOMI : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis Vol. 1 No. 4 (2025): Oktober : Jurnal Ilmiah Ilmu Ekonomi, Manajemen & Bisnis
Publisher : CV Muara Edukasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64365/muanomi.v1i4.107

Abstract

This research aims to analyze the financial management planning process of Pakusari Village and assess its conformity with the provisions of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research uses qualitative methods with a case study approach. Data was obtained through in-depth interviews, observation and documentation with the main informants, namely KAUR Finance and KAUR Pakusari Village Planning. The results of the research show that the financial management planning of Pakusari Village is in accordance with Permendagri Number 20 of 2018 and is carried out in a participatory, transparent and accountable manner, including in terms of document adjustments to regulations. Obstacles such as delays in proposals can be overcome through coordination with village officials. However, it was found that there were duplicate tasks due to limited human resources in Pakisari village, where the preparation of the RPJMDes and RKPDes was mostly carried out by the Head of Finance. This finding shows that village governance is running well, but in terms of the division of tasks and effectiveness it still needs to be strengthened further. The limitation of this research lies in the fact that the object studied in this research only focuses on one village so the results cannot be generalized. Further studies can be carried out in other villages to provide results and a broader picture regarding the implementation of village financial planning
Model Pengelolaan Dana Desa untuk Mencapai Suistainable Development Goals di Desa Suci, Kecamatan Panti, Kabupaten Jember Ardhiarisca, Oryza; Wijayanti, Rahma Rina; Andini, Dessy Putri; Harkat, Avisenna; Ansori, Adelia Eka Puspita; Hanip, Muhammad; Anisa, Siti
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2839

Abstract

SDGs is an international sustainable development program that was later adapted into the Village. SDGs in Indonesia with a context that has been adapted to villages in Indonesia. SDGs are ideals that villages, including Suci Village, aspire to realize. This is because the national development goal is to achieve the four pillars of the SDGs: social development, economic development, and legal development and governance. These four pillars are the oldest of the 17 aspects of the SDGs. This study aims to determine and map the village fund management model implemented by the Suci Village Government in realizing sustainable village development according to the four pillars of the SDGs. This research is a qualitative descriptive study. Data collection was conducted through interviews, documentation, and observation. The research informants were the village head, the head of financial affairs, and the village operator. Secondary data in this study were obtained from the RPJMDes, APBDes LRA, Village Profile. Data validity was tested by triangulating sources and methods. The results of the study indicate that village fund management in Suci Village is quite good. The programs planned in Suci Village are in line with the SDGs objectives. Likewise, the implementation of these activities has been very good. This is evidenced by the increase in the APBDes portion to support the SDGs which increased in 2024 from Rp381,642,500.00 to Rp735,934,000.00 in 2025. The implications of this study are expected to improve integration of Waste Bank-BUMDes, and pre-feasibility of PLTMH. The limitations of this study have not yet tested the outcomes of the programs planned and implemented by the Suci Village government
Goal-Directed Design dalam Perancangan Antar Muka Pengguna: Studi Kasus Website Tax Corner Polije Yuana, Dia Bitari Mei; Ardhiarisca, Oryza; Wijanti, Rahma Rina; Harkat, Avisenna; Hartanto, Sugeng; Andini, Dessy Putri
Journal of Electrical Engineering and Computer (JEECOM) Vol 8, No 1 (2026)
Publisher : Universitas Nurul Jadid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/jeecom.v8i1.14103

Abstract

Prosedur perpajakan sering dianggap rumit, memerlukan banyak dokumen, dan membutuhkan pemahaman yang kuat tentang aturan yang berubah-ubah. Kondisi ini menyebabkan wajib pajak di kampus dan masyarakat sekitar mengalami kesulitan dalam mengakses informasi, melakukan perhitungan pajak, dan melaporkan kewajiban pajak mereka secara mandiri. Website perpajakan dibutuhkan untuk menjadi sarana layanan yang terintegrasi, informatif, dan mudah diakses kapan saja. Namun, pengembangan website perpajakan tidak hanya menekankan aspek teknologi, tetapi juga harus dapat membantu pengguna mencapai tujuannya. Goal-Directed Design (GDD) menekankan pemahaman mendalam tentang tujuan pengguna sehingga solusi yang dibangun tidak hanya memenuhi tugas administratif tetapi juga memahami tujuan, perilaku, dan kebutuhan pengguna. Melalui tahapan pengumpulan data pengguna, penyusunan persona, analisis skenario, hingga perancangan alur interaksi, GDD membantu menghasilkan desain yang berorientasi pada tujuan utama pengguna. Hasilnya didapatkan nilai 90,38% dengan System Usability Scale menunjukkan bahwa antar muka yang dibuat memiliki tingkat usability yang sangat baik yang disebut dengan excellent.
Co-Authors Abdun Dhorivun Adhamatika, Adhima Adinda Dwi Permatasari Afrijal Ramadani Ahmad Mush`ab Ridlo Arjuan Ainnur Iqtaara Meilani Aisyah Nurul Umamah Aldhilla Dhea Ananda Amanda Dewi Arian Amanda Zhafiera Maharani Ana Rosalia Andriyani, Fitriya Angelin Sherlina Annundi Anggi Kharisma Putri Anggun Aurellia Rahman Anna Mardiana Handayani Ansori, Adelia Ansori, Adelia Eka Puspita Aprelita, Reny Ardiansyah, Diki Arisona Ahmad Avisenna Harkat Avisenna Harkat Ayu Dewi Sintawati Aza Citra Khodijah Gg Azhara, Maritza Berlina Yudha Pratiwi Berlina Yudha Pratiwi Berlina Yudha Pratiwi, Berlina Yudha Betty Dasilva Bitari Mei Yuana, Dia Budiati, Titik Cahyaning Nur Karimah, Cahyaning Nur Candra Dewi, Aryanti Cheisilia Intan Maharani Cherry Triwidiarti Cherry Triwidiarto Cindi Saputri Datik Lestari Datik Lestari Dea Azzahrotu Dinji Dea Novica Putri Dessy Putri Andini Dessy Putri Andini, Dessy Putri Dewi Kurniawati Dharmawan, Tedy Dharu , Rabbani Dewa Dia Bitari Mei Yuana Diah Nur Hayati Diah Nur Hayati Doni Kusuma Eka Puspita Ansori, Adelia Eki Dwi Eksanti Elok Kurnia Novita Sari Emilia Ananta Falsafila Aqlida Gasalia Fanesya Sintya Bella Filliyanti, Della Fina Widia Wulansari Findi Citra Kusumasari Firdaunisa Ighfira Ayharsyah Fitri, Zilvanhisna Emka Fitriawati, Fadilla Dewi Fitriya Andriyani Fredy Eka Ardhi Pratama Ghefira Nur Fatimah Ghefira Nurfatimah Ghozali, Nur Azizah Wandinia Govinda, Bekti Hanip, Muhammad Haqqi, Mohammad Izmaul Hariyanti, Yesi Indah Dwi Kusuma Harkat, Avisenna Hartanto, Sugeng Herdianto, Tito Rizky Ilyasa, Dhani Mas Ahmad Indah Aprilia Susanti Ishaq, Indra Maulana Isma, Isnaini Azanil Kamilah, Nisrina Rizqy Karimah, Cahyaning Khodijah, Aza Citra Khoirurizka, Meynisa Aulia Kholiq, M. Avan Dwi Adi Nur Kholiq, Muhammad Avan Dwi Adi Nur Kristianto, Adil Kuny Mufida Kusumaningrum, Adelia Kusumasari, Findi Citra Lalinda, Erica Efif Lia Chairina, Raden Roro Lukmanul Khotimah Lukmanul Khotimah M. Avan Dwi Adi Nur Kholiq Maritza Azhara Maritza Azhara Marselia, Irene Thia Meilinda Maulidya Widiyanti Merry Muspita Dyah Utami Mohammad Luthfil Amin Mufida Ulima Wardani Muhammad Hanip Muhammad Syahroni Mukti, David Mukti, David Indra Muspita Dyah Utami , Merry Nabila Alfionita Nabila Rinty Mafasy Nahrudi Nahrudi Nanda, Destha Bunga Nita Elvita Novi Ayuni Novita Sari, Linda Nur Faizin Nur Faizin Nur Febrianti Nurlaila Nurlaila Oktaviani, Siska Aprilia Paramitha , Diana Perdana, Devtian Putera Pinandita, Candra Pramula Pramista Titis Wangi, Anggun Pratiwi, Arti Febriani Prilinaya Yudhistira Prillinaya Yudhistira Prillinaya Yudhistira Putera Perdana, Devtian Puteri, Nanda Putranti, Salsa Nabila Julia Putri Andini, Dessy Rafa Aditya Nur Rohmanita Ragil Aditiya Dharmawan Ragil Aditiya Dharmawan Rahma Rina Wijayanti Rahma Wijayanti, Rahma Rediyanto Rediyanto Rediyanto Putra Rediyanto Putra Revanda Marissa Reyhan, Rio Javier Reyvalda , Noradina Rida Kusumawati Rina Dwi Cahyati Ririn Isnadewi Risatul Fitriyah Roro Indira Damayanti Juniartha Sagala, Valentina Br Saidatus Sholeha Salsa Nabila Julia Putranti Samuel Rizal Sari, Riza Puspita Selvi Putri Rahayu Septia Ningsih Sevira Destyfani Sheila Ramadana Silvia Oktavia Nur Yudiastuti Sintyowati Sintyowati Sintyowati Sintyowati Siska Aprilia Oktaviani Siska Nurchofifa Siska Nurchofifa Siti Aisyah Siti Aisyah Siti Anisa Siti Anisa Siti Khoiriyah Maulid Nabila Siti Nur Urifah Siti Risviana Nuruil Janah Sofi Diva Wicaksari Solehati Dwi Lestari Sonia Ariani Pratiwi Sugiartono, Endro Sumadi Sumadi SUMADI SUMADI Sumadi Sumadi Sumadi Sumadi Supriyadi Supriyadi Suryaningsih, Wahyu Sutantio, R. Alamsyah Syakirin, Robbihyina Tanti Kustiasari Tia Firnanda Titik Budiati Triwidiarto, Cherry Ubaidillah, Yanuar Ardhika Rahmadhani Ulfi Maratul Azizah Ulumiddin, Mukhammad Ikhya’ Vanisa Nia Nur Ramadhani Vera Octavia Wenny Dhamayanthi Widya Ayu Pribandari Wijanti, Rahma Rina Windy Ulandari Wiwik Handayani Wiwik Handayani Yesi Indah Dwi Kusuma Hariyanti Yossi Wibisono Yossi Wibisono Yuana, Dia Bitari Mei Yudhistira, Prillinaya Yuli Rahmawati Yulianto, Alfin Dwi Zalfa Talitha Zulhaninta Zilvanhisna Emka Fitri