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All Journal Journal of Governance Wikrama Parahita : Jurnal Pengabdian Masyarakat Jurnal Keuangan dan Akuntansi Terapan (KUAT)
Soffan Marsus
Politeknik Keuangan Negara STAN
Computer Science & IT Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences

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PendampinganTata Kelola Keuangan, Aset dan Pajak Tiga Desa di Kabupaten Bogor Soffan Marsus; Andykha David Novri Sitanggang; Ajar Parama Adhi; I Wayan Mardhana
Wikrama Parahita : Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2019)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jpmwp.v3i1.1072

Abstract

This community service activity aims to evaluate the use of the village financial system application, the implementation of tax obligations for village treasurers and administration of village assets in Cibereum Village, Sukamaju Village, and Cipayung Datar Village in Bogor Regency. This activity involves students in the student work program. The results of the service activities obtained results that the Cibereum Village and Cipayung Datar Village had implemented this application well. From the aspect of village taxation, the main obstacle faced by the three villages above is understanding reporting obligations. Especially for Sukamaju Village, it found that there were difficulties in making e-billing for paying taxes. The Cibereum and Cipayung Datar Villages already understand the mechanism of e-billing. From the aspect of managing village assets, Sukamaju Village documents very well the evidence of asset ownership. Cipayung Datar village has used Inventory Working Paper (KKI) by the applicable laws and regulations. Cibereum Village has also recorded very well even though it is not entirely by the specified format.
Pendampingan Pemahaman Organisasi dan Penataan Keuangan Bumdes pada Desa Wantilan, Kecamatan Cipeundeuy, Kabupaten Subang Soffan Marsus; Maman Suhendra; Irwan Suliantoro
KUAT : Keuangan Umum dan Akuntansi Terapan Vol 5 No 1 (2023): Edisi Maret
Publisher : Politeknik Keuangan Negara STAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31092/kuat.v5i1.1803

Abstract

Kampus Politeknik Keuangan Negara STAN mengadakan kerjasama dengan Kementerian Desa, Pembangunan Daerah Tertinggal dan Transmigrasi (Kemendes PDTT) untuk melaksanakan pendampingan kepada desa-desa. Penulis di antaranya mendapatkan Desa Wantilan, Kabupaten Subang, untuk menjadi desa dampingan. Pada paper ini, penulis fokus kepada masalah yang dapat diselesaikan dalam jangka pendek, yaitu pertama, bagaimanakah kekuatan badan hukum BUMDes sesungguhnya, karena dalam mengajukan pengembangan usaha BUMDes Wantilan mengalami hambatan. Masalah kedua bagaimana menyusun laporan keuangan dua unit usaha BUMDes yang telah ada saat ini dan bagaimana melakukan pembukuan hariannya. Sejalan dengan dua permasalahan di atas, maka tujuan kegiatan Pengabdian kepada Masyarakat ini adalah melaksanakan dua kegiatan, yaitu pertama memberikan sosialisasi tentang kekuatan posisi BUMDes sebagai badan usaha yang sah, paska diterbitkannya PP Nomor 11 Tahun 2021, dan kedua memberikan coaching dalam menyusun laporan keuangan dan melakukan pembukuan akivitas dua unit usaha BUMDes yang telah ada saat ini. Dalam pelaksanaannya, kegiatan pengabdian masyarakat telah berjalan dengan lancar. Target luaran yang ditetapkan relatif dapat terpenuhi dan aparat desa dan pengurus BUMDes sedikit banyak telah merasa terbantu.
When Accountability Becomes Ritual: Explaining The Ontological Gap In Indonesian Local Government Reporting Soffan Marsus; Fernandes Simangunsong; Dadang Suwanda; Mulyadi Mulyadi
Journal of Governance Volume 11 Issue 2: (2026)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62870/jog.v11i2.41044

Abstract

This study analyzes the implementation hurdles of regional performance reporting in Tangerang Selatan City by examining the emergence of an ontological gap between formal accountability documents and operational realities. A qualitative case study approach was employed using a Relational Qualitative Database in Microsoft Access to analyze narratives from 35 informants representing policy makers, policy implementers, evaluative stakeholders, and service users. The analysis was guided by Hamdi’s policy implementation theory, focusing on the dimensions of Productivity, Linearity, and Efficiency. The findings reveal that the regional reporting ecosystem is characterized by structural fragmentation, administrative fatigue, and a temporal paradox in which reporting deadlines precede the finalization of national datasets. These conditions encourage the practice of cocoklogi (retrospective data matching) and generate “Quantum Loops,” where performance indicators exhibit artificial leaps to satisfy compliance requirements. Consequently, an ontological gap emerges between the administrative reality represented in performance reports and the substantive reality experienced by citizens and practitioners. The study concludes that accountability functions more as a ritual of compliance than as a mechanism for organizational learning and recommends the establishment of a single source of truth to improve data integration and accountability quality.
Co-Authors Ajar Parama Adhi Andykha David Novri Sitanggang Dadang Suwanda Fernandes Simangunsong I Wayan Mardhana Irwan Suliantoro Maman Suhendra mulyadi mulyadi