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Sistem Akuntansi Pengelolaan Dana Desa Ari Kuncara Widagdo; Agus Widodo; Muhammad Ismail
Jurnal Ekonomi dan Bisnis Vol 19 No 2 (2016)
Publisher : Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.176 KB) | DOI: 10.24914/jeb.v19i2.336

Abstract

ABSTRACTIn 2014, the government and parliament passed Law No. 6 of 2014 stipulates the rights and obligations of the village. A key point in the Act is allocation large enough of the village fund for each village across Indonesia. As a follow up of the Act, the government has also issued Regulation of the Minister of the Home Affair No. 113/2015 on the Financial Management of the Village which serves as a guide for the government in the villages to manage their of village fund. Legalization of this Act rise polemic in community. Some argue that the village funds that will be allocated to the village would pose a potential corruption of village officials. Therefore, this community service aims to find a variety of problems related to  management of the village fund and to provide guidance of village fund management. The community service is done in the village and the village Giriroto Kismoyoso Ngemplak District of Boyolali. In the early stages of community service, a team do an observation and direct discussions with the Village Head of Kismoyoso and Giriroto. It aims to gain a deeper knowledge of the issues related to the management of funds of village. The observation and discussion shows that the main problem that arises is the lack of knowledge of the village head in both villages to the technical implementing financial management of villages based on Regulation No. 113/2015. It is coupled with a lack of facilitators from Boyolali district to assist in both villages. The team considers that implementation of the financial reporting using computerized system | is a solution to overcome these obstacles. With the computerized system, village fund reporting will be done quickly and the finacial statements will also be more reliable than reporting manually. Therefore, the team filed the application computerized reporting by using the reporting software that generates the village fund financial statements as set out in Regulation No. 113/2015. SARIPATIPada tahun 2014, pemerintah dan DPR mengesahkan Undang-Undang Nomor 6 Tahun 2014 mengatur tentang hak dan kewajiban desa. Hal pokok dalam UU adalah adanya alokasi dana desa yang cukup besar untuk setiap desa. Pengesahan UU ini menimbulkan polemik dimasyarakat. Beberapa pihak menyambut gembira terbitnya UU tersebut karena adanya dana desa akan menjadikan desa sebagai pusat pembangunan. Sebaliknya, beberapa pihak berpendapat bahwa dana desa yang akan dialokasikan kepada desa akan menimbulkan potensi korupsi yang dilakukan aparat desa. Sebagai tindak lanjut UU tersebut, pemerintah juga telah menerbitkan Peraturan Menteri Dalam Negeri No. 113/2015 tentang Pengelolaan Keuangan Desa yang menjadi panduan bagi pemerintah desa dalam penata kelolaan keuangan desa. Oleh karena itu, pengabdian masyarakat ini bertujuan untuk  mengetahui berbagai permasalahan yang dialami desa terkait pengelolaan dana desa dan memberikan bimbingan dan pelatihan pengelolaan dana desa. Pengabdian di lakukan di Desa Kismoyoso dan Desa Giriroto Kecamatan Ngemplak Boyolali. Pada tahap awal pengabdian dilakukan observasi dan diskusi secara langsung dengan Kepala Desa Kismoyoso dan  Giriroto. Hal ini  bertujuan untuk memahami lebih dalam permasalahan kedua desa terkait pengelolaan dana desa. Hasil observasi dan diskusi menunjukkan bahwa permasalahan utama yang timbul adalah rendahnya pengetahuan dari kepala desa di kedua desa tersebut berserta pelaksana teknis terkait pengelolaan keuangannya desa berdasarkan Permendagri No. 113/2015. Hal itu ditambah lagi dengan belum adanya tenaga pendamping dari Kabupaten Boyolali yang diturunkan untuk mendampingi di kedua desa tersebut. Tim pengabdian menganggap pelaporan keuangan dana desa secara komputer merupakan solusi untuk mengatasi kendala tersebut. Permendagri No. 113/2015 hanya mengatur  format-format pelaporan secara manual dan tidak mensyaratkan adanya komputerisasi dalam pelaporannya. Disisi lain,  teknologi informasi komputer (TIK) telah semakin banyak digunakan karena biaya hardware dan software sudah cukup murah. Selain itu, sistem terkomputerisasi memiliki banyak keuntungan dibandingkan dengan sistem manual. Pelaporan dana desa mampu dilakukan dengan cepat dan output laporan keuangannnya juga akan lebih handal dibanding dengan pelaporan secara manual.  Oleh karena itu, tim pengabdian mengajukan penerapan pelaporan berkomputer dengan menggunakansoftware pelaporan dana desa yang menghasilkan laporan keuangan seperti yang diatur dalam Permendagri No. 113/2015. Proses pencatatan dan output laporan dari software ini dikembangkan mengacu pada Permendagri No. 113/2015 yang menjadi pedoman pengelolaan keuangan desa uantuk seluruh desa di Indonesia.
Harmonizing Regional Spatial Arrangements As Effort To Improve Law Number 11 Of 2020 On Job Creation To Optimize Regional Development Agus Tri Widodo; Agus Riwanto
Jurnal Dinamika Hukum Vol 23, No 2 (2023)
Publisher : Faculty of Law, Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.jdh.2023.23.2.3289

Abstract

After the Constitutional Court Decision Number 91/PUU-XVIII/2020 which mandates amendments to Law Number 11 of 2020 on Job Creation, it has consequences for the government to make improvements to the said law within a period of two years from the issuance of the decree. In Law Number 11 of 2020 on Job Creation, there are inconsistencies in the regulation of the form of legal products used for stipulation, norms for detailed spatial planning as a licensing instrument, and the existence of formal aspects that were ruled out at the time of its formation, causing polemics in the community. This article discusses how to implement spatial planning arrangements in the regions and how ideal harmonization spatial planning arrangements in order to optimize regional development. The research method to answer these problems is normative legal research that uses primary legal materials and secondary legal materials complemented by field research. The results of the study show that first, the spatial planning arrangements contained in Law Number 11 of 2020 concerning Job Creation cannot be implemented optimally, especially in terms of fostering and supervising the use of regional space. Second, it is necessary to improve the substance of the material as a material aspect in the form of setting detailed spatial plans with the suitability of space utilization activities and the stipulation of regional regulations by the central government. and improvement of formal aspects to minimize polemics in the community. Spatial planning is the main guideline in regional development.Keywords: Harmonization, Spatial Planning, and Regional Development