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GIRI LOJI DESA DLINGO: SEBUAH STUDI FENOMENOLOGI ATAS KONSEP PEMBANGUNAN DESA Sofyani, Hafiez
Jurnal Ilmiah Akuntansi Vol 2, No 2 (2017): Volume 2, Nomor 2, Tahun 2017
Publisher : Universitas Pendidikan Ganesha

ABSTRAK Direvisinya Undang-Undang Desa No. 6/2014 menjadi harapan banyak warga desa, khususnya untuk menjadi institusi mandiri dalam mengelola sumber daya milik desa. Namun banyak kalangan yang meragukan sumber daya manusia desa mampu untuk memenuhi amanat undang-undang tersebut. Menariknya, dari sekian banyak permasalahan implementasi UU Desa, juga tidak sedikit desa yang berhasil berkat otonomi yang diberikan peraturan baru tersebut. Dalam studi fenomenologi ini, peneliti mencoba menggali keberhasilan Desa Dlingo, Bantul, Daerah Isitimea Yogyakarta yang dulunya menjadi desa terpuruk dan kini menjadi desa percontohan dalam pengelolaan dan tata kelola desa. Gagasan ideologi dan pandangan Lurah Dlingo tentang pembangunan desa kemudian dapat digali oleh peneliti. Dalam Pembangunan organisasi, termasuk pemerintahan desa, memahami konsep modern seperti New Public Management atau Good government Governance saja tidak cukup. Bagi beliau tidak hanya soal sistem dan strukturyang perlu dibenahi, tetapi upaya membangikitkan jiwa dan semangat masayarakat desa untuk berdikari (berdiri di atas kaki sendiri) dan saling bergotong-royong adalah yang paling fundamental. Beliau menambahkan, membangun desa adalah membangkitkan kesadaran dan semangat warga desa bahwa mereka ada untuk “benar-benar ada” di tanahnya sendiri, bukan menjadi obyek pembangunan, yang kadang tidak mampu menghadirkan keadilan. Kata kunci: Undang-Undang Desa; Pengelolaan; Tata Kelola; Fenomenologis; Berdikari ABSTRACT The revision of Village Government Law no. 6/2014 is the hope of many villagers, especially to become an independent institution in managing the village's resources. However, many people doubting that human resources in village are able to fulfill the mandate of the law. Interestingly, from the many problems of implementation of the Village Law, there are several villages are successful due to the autonomy given. In this phenomenology study, researcher tried to explore the success of Dlingo Village, Bantul, Daerah Isitimea Yogyakarta which used to be a slumped village where now become role model village in village management and governance. The idea of Dlingo Village ideology and views on village development can then be explored by researcher. In the development of organizations, including village administrations, understanding modern concepts such as New Public Management or Good Governance is not enough. For him it is not just about systems and structures that need to be addressed, but the effort to inculcate the spirit of the village community to be “berdikari” (autonomous) is the most fundamental. He explains that build the village is raising awareness and spirit of the villagers to understand that they exist have to be "really exist" in their own land, rather than being the object of development, which sometimes could not bring justice. Keywords: Village Law; Management; Governance; Phenomenological; Autonomous

Implementasi Prinsip-Prinsip Tata Kelola yang Baik dan Perannya terhadap Kinerja di Badan Usaha Milik Desa (BUMDes) Sofyani, Hafiez; Ali, Uji Nury Nur Azlin; Septiari, Dovi
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29053

This study aims to investigate the extent to implementation of transparency, responsiveness, professionalism, rule of law, and vision strategies have been implemented and then contribute to performance of Village-Owned Enterprises (BUMDes). This study used on explorative qualitative approach with the interview methods conducted on four Village-Owned Enterprises (BUMDes) in Special Region of Yogyakarta by involving the director, staff, headman, and the local community members as resource. The result of this study found that governance practices with the principles of transparency, responsiveness, professionalism, rule of law, and vision strategies can influence the performance of Village-Owned Enterprises (VOE). This study gives us the knowladge about governance practice literature and its role in efforts to achieve performance in Village-Owned Enterprises.

GIRI LOJI DESA DLINGO: SEBUAH STUDI FENOMENOLOGI ATAS KONSEP PEMBANGUNAN DESA Hafiez Sofyani
Jurnal Ilmiah Akuntansi Vol 2 No 2: Desember 2017
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v2i2.15633

ABSTRAK Direvisinya Undang-Undang Desa No. 6/2014 menjadi harapan banyak warga desa, khususnya untuk menjadi institusi mandiri dalam mengelola sumber daya milik desa. Namun banyak kalangan yang meragukan sumber daya manusia desa mampu untuk memenuhi amanat undang-undang tersebut. Menariknya, dari sekian banyak permasalahan implementasi UU Desa, juga tidak sedikit desa yang berhasil berkat otonomi yang diberikan peraturan baru tersebut. Dalam studi fenomenologi ini, peneliti mencoba menggali keberhasilan Desa Dlingo, Bantul, Daerah Isitimea Yogyakarta yang dulunya menjadi desa terpuruk dan kini menjadi desa percontohan dalam pengelolaan dan tata kelola desa. Gagasan ideologi dan pandangan Lurah Dlingo tentang pembangunan desa kemudian dapat digali oleh peneliti. Dalam Pembangunan organisasi, termasuk pemerintahan desa, memahami konsep modern seperti New Public Management atau Good government Governance saja tidak cukup. Bagi beliau tidak hanya soal sistem dan strukturyang perlu dibenahi, tetapi upaya membangikitkan jiwa dan semangat masayarakat desa untuk berdikari (berdiri di atas kaki sendiri) dan saling bergotong-royong adalah yang paling fundamental. Beliau menambahkan, membangun desa adalah membangkitkan kesadaran dan semangat warga desa bahwa mereka ada untuk “benar-benar ada” di tanahnya sendiri, bukan menjadi obyek pembangunan, yang kadang tidak mampu menghadirkan keadilan. Kata kunci: Undang-Undang Desa; Pengelolaan; Tata Kelola; Fenomenologis; Berdikari ABSTRACT The revision of Village Government Law no. 6/2014 is the hope of many villagers, especially to become an independent institution in managing the village's resources. However, many people doubting that human resources in village are able to fulfill the mandate of the law. Interestingly, from the many problems of implementation of the Village Law, there are several villages are successful due to the autonomy given. In this phenomenology study, researcher tried to explore the success of Dlingo Village, Bantul, Daerah Isitimea Yogyakarta which used to be a slumped village where now become role model village in village management and governance. The idea of Dlingo Village ideology and views on village development can then be explored by researcher. In the development of organizations, including village administrations, understanding modern concepts such as New Public Management or Good Governance is not enough. For him it is not just about systems and structures that need to be addressed, but the effort to inculcate the spirit of the village community to be “berdikari” (autonomous) is the most fundamental. He explains that build the village is raising awareness and spirit of the villagers to understand that they exist have to be "really exist" in their own land, rather than being the object of development, which sometimes could not bring justice. Keywords: Village Law; Management; Governance; Phenomenological; Autonomous

The Influence of Intellectual Capital on the Performance of Higher Education Institutions: The Mediation Role of Performance Measurement Systems Suryo Pratolo; Tiyas Puji Utami; Hafiez Sofyani
Jurnal Ilmiah Akuntansi Vol 7 No 2: December 2022
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v7i2.51850

Higher education institutions (HEIs) have a key role in developing a country by improving the quality of human resources. Thus, this study aims to empirically examine the determinants of HEI performance, i.e., intellectual capital and performance measurement systems. This study also investigates the mediating effect of the performance measurement system itself. This quantitative study used a questionnaire survey distributed to private higher education institutions (PHEIs) located in several provinces on Java Island, Indonesia. This study employed a purposive sampling technique with respondents' criteria of structural officials in the financial sector at private higher education institutions (PHEIs) on Java Island. The questionnaire responses obtained were 186 samples, and Partial Least Square was utilized to test the hypothesis. The results exhibited that the performance measurement systems mediated the relationship between intellectual capital and HEI performance. Further, this research contributes theoretically and practically, especially in implementing intellectual capital mobilized in the performance measurement system to improve the performance of HEIs.

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