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All Journal Aptekmas : Jurnal Pengabdian Kepada Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Agnes Rafiva Nanda Utami
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UPAYA PEMANFAATAN DANA DESA DI TEMPIRAI SELATAN KABUPATEN PALI Maria Maria; Desi Indriasari; Karika Rachma Sari; Agnes Rafiva Nanda Utami
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 7 No 4 (2024): Aptekmas Volume 7 Nomor 4 2024
Publisher : Politeknik Negeri Sriwijaya

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Abstract

Kegiatan ini bertujuan untuk meningkatkan kemampuan dan kapasitas aparat desa dalam menangani permasalahan melalui pendekatan partisipatif. Kegiatan dilaksanakan di Desa Tempirai Selatan, Kecamatan Penukal Utara, Kabupaten PALI, dan melibatkan kepala desa beserta perangkatnya. Salah satu upaya yang dilakukan adalah menghidupkan kembali BUMDesa sebagai sarana pemanfaatan dana desa. Dalam pelaksanaannya, terdapat beberapa kendala, seperti perbedaan persepsi para pemangku kepentingan mengenai pengelolaan dana desa dan rendahnya partisipasi masyarakat dalam program kerja BUMDesa. Solusi yang diberikan berupa penyuluhan untuk meningkatkan kompetensi pengelola BUMDesa, mencakup perencanaan strategis, pemrograman, penganggaran, pelaksanaan, serta pengelolaan keuangan BUMDesa. Diharapkan melalui kegiatan ini, pemerintah Desa Tempirai Selatan, khususnya aparat desa, dapat mengembangkan BUMDesa secara efektif dan memanfaatkan potensi kearifan lokal untuk memenuhi kebutuhan masyarakat.
Penelitian Determinan Tindak Pencegahan Fraud Pengelolaan Dana Desa di Kecamatan Penukal Utara Kabupaten PALI Agnes Rafiva Nanda Utami; Maria; Indra Satriawan
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 1 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i1.4570

Abstract

This study aims to determine the Determinants of Fraud Prevention in Village Fund Management in North Penukal District, PALI Regency. The population in this study were 13 villages in North Penukal District, Penukal Abab Lematang Ilir Regency. The data collection technique used a questionnaire with respondents Village officials consist of the Village Financial Management Power Holder (PKPKD) is the village head, while the Village Financial Management Implementers (PPKD) are the village secretary, village treasurer, administrative and general head, planning head, government head, welfare head and service head. Based on the results of the study, the competence of village officials, internal control system, whistleblowing system and organizational commitment partially and simultaneously have a positive and significant effect on preventing fraud in village fund management. The Adjusted R Square value is 0.371, which means that the competence of village officials, internal control systems, whistleblowing systems and organizational commitment have an effect of 37.1% on preventing fraud in village fund management.
Co-Authors Desi Indriasari Indra Satriawan Karika Rachma Sari Maria Maria Maria