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All Journal Neo Journal of economy and social humanities Jurnal Projemen UNIPA Jurnal Accounting Unipa
Da Silva, Petrus
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Sistem dan Prosedur Akuntansi Pengelolaan Dana Desa dalam Meningkatkan Kinerja Pemerintahan Desa (Studi Kasus di Desa Munerana Kecamatan Hewokloang) Elvin, Alvina; Sanga, Konstantinus Pati; Da Silva, Petrus
Jurnal Projemen UNIPA Vol. 12 No. 3 (2025): September : Jurnal Projemen UNIPA
Publisher : Universitas Nusa Nipa Maumere

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/projemen.v12i3.1051

Abstract

This Study aimed to Analisys the accounting system and Procedures for village fund management and their impact on improving village government performance. Village fund, sourced from the National Budget (APBN), play a crucial role in rural development and community empowerment. An effective and transparent accounting system is essential to ensure accountibility and efficiency in utilising these funds. This research employed a qualitative upproach, using a case study method, conducted in Munerana Village, Hewokloang Sub- District. The Analysis covered the stages of planning, implementation, administration, reporting, and accountability in village fund management. The findings indicated that the accounting system and procedures in Munerana Village complied with the Minister Of Home Affairs Regulation No. 20 of 2018. However, challenges such as limited community participation and resource constraints must be addressed to enhance service effectiveness. Strengthening the capacity of village officials and enhancing village information system are critical steps toward achieving better and more ustainable village government performance.
PENILAIAN TINGKAT KINERJA KEUANGAN DENGAN MENGGUNAKAN PRINSIP VALUE FOR MONEY PADA PEMERINTAH KABUPATEN SIKKA TAHUN 2018-2022 Rowa, Fabianus; Da Silva, Petrus; Luju, Elisabet
Accounting UNIPA - Jurnal Akuntansi Vol 3 No 2 (2024): Jurnal Accounting UNIPA
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan BisnisUniversitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/accounting.v3i2.290

Abstract

Penelitian ini dilator belakangi oleh menurunya presentasi pencapaian sekor-sektor yang berpengaruh terhadap pendapatan asli daerah pemerintah Kabupaten Sikka periode 2018-2022. Penelitian ini bertujuan untuk mengetahui kinerja keuangan Pemerintah Kabupaten Sikka Tahun 2018-2022 berdasarkan Prinsip Value for Money. Penelitian ini merupakan penelitian deskriptif dengan objek yang diteliti adalah data Realisasi anggaran pemerintah Kabupaten Sikka tahun 2018-2022. Teknik analisis data yang digunakan adalah analisis deskriptif kuantitatif pada pengukuran ekonomi, efisiensi, dan efektivitas.Hasil penelitian ini menunjukan bahwa kinerja keuangan pemerintah kabupaten Sikka dilihat dari elemen ekonomi, efisiensi dan efektifitas belum memenuhi syarat value for money dimana tidak semua elemen nilai rasio yang mencapai maksimal (100 %). Analisis rasio ekonomi pada tahun 2018 -2022 berada pada kategori ekonomis karena rata-rata hasil perhitungan rasio ekonomis adalah sebesar 89,35%. Analisis rasio efisiensi pada tahun 2018-2022 efisien karena rata-rata nilai efisien sebesar 92,06%. Walaupun pada tahun 2022 tidak efisien karena rasio efisiensinya sebesar 104,01 %. Analisis rasio efektifitas pada tahun 2018-2022 tidak efektifitas karena rasio efektifitas sesuai perhitungan sebesar 98,40 %.
Analysis of the Utilization of Village Funds in the Field of Community Empowerment to Improve the Welfare of the Adabang Village Community Wada, Anselma Vitusia Ajeng; Sanga, Konstantinus Pati; Da Silva, Petrus; Patty, Thadeus Fransesco Quelmo
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.362

Abstract

This study aims to analyze the use of village funds in the field of community empowerment to improve community welfare in Adabang Village, Titehena District, East Flores Regency. The research adopts a qualitative descriptive method involving observation, interviews, and documentation. Informants include the Village Head, village officials, BPD members, and the community. Findings indicate that the use of village funds has focused on empowerment activities such as agricultural support, food security, and the development of early childhood education centers. The study also highlights issues such as limited community participation, weak administrative capacity, and lack of sustainability awareness. Nevertheless, the programs have contributed to improving social and economic welfare, reflecting public financial management principles of transparency, accountability, and participation.
Co-Authors Elvin, Alvina Luju, Elisabet Patty, Thadeus Fransesco Quelmo Rowa, Fabianus Sanga, Konstantinus Pati Wada, Anselma Vitusia Ajeng