Normative management of village funds in Permendagri Number 20 of 2018 hints at community participation at every stage so that the community becomes the planner as well as implementer and financial supervisor in the village. The Development Village Index (IDM) value is an indicator of successful development and increased welfare of village communities. The purpose of this study was to see the local wisdom implemented in Baumata Timur Village and Mata Air Village in managing Village Funds. This research is a qualitative descriptive research with a case study approach. Sources of data in this study are primary data obtained through observation and interviews as well as secondary data obtained through documentation. The data analysis technique used is data reduction, data presentation and conclusion. The results of this study indicate that the value of local wisdom in East Baumata Village in managing village funds can be seen when planning the use of village funds through the "ume naek/ume koo" forum which is held in each hamlet. Meanwhile, the value of local wisdom in Mata Air Village in the management of village funds can be seen when planning the use of village funds through children and youth meetings, disability meetings, luggage meetings and quality village meetings.
This study aims to formulate a tourism development strategy based on local wisdom in improving the welfare of local communities in the Districts of North Mollo, Central Mollo, South Mollo, and Fatumnasi, South Central Timor Regency, NTT Province. This research is a quantitative descriptive study using questionnaires, observation and documentation as data collection methods. The analytical tool is a SWOT analysis in order to find out internal and external factors that will be strengths and weaknesses as well as opportunities and threats in the development of tourism based on local wisdom. Research respondents consisted of visitors to tourism sites, village officials and local residents in the tourist areas of North Mollo, Central Mollo, South Mollo, and Fatumnasi. The results show that the sub-districts of North Mollo, Central Mollo, South Mollo, and Fatumnasi have internal and external tourism potential, namely local wisdom in the form of beautiful nature and fresh air as well as serving local agricultural products and local home industry products which are processed professionally through MSMEs. -MSMEs that have local characteristics that cannot be obtained by visitors in other areas. This is a differentiating factor with other tourist sites in NTT.
The church as a non-profit organization also deals with financial management because it gets resources to carry out its operations in the form of donations from the congregation and donors. Therefore, the church needs to implement good financial management through financial reporting according to the Interpretation of Financial Accounting Standards (ISAK) No. 35. in financial management so as to provide accurate information on financial position, performance, and cash flows as material for evaluation and making appropriate decisions. Through a joint decision with the GMIT Churches in Indonesia in the annual synod meeting, it has been recommended to carry out financial reporting according to applicable standards, but in the realization the implementation is still in the stage of revamping and preparing Human Resources as managers and readiness of financial data information. This study aims to analyze the implementation of ISAK 35 in financial reporting at the GMIT church in Indonesia. The method used is qualitative descriptive analysis. The result of the research is that GMIT churches in Indonesia have not implemented financial reporting according to ISAK Standard No. 35 because the church is still in the process of administrative reform and updating of church asset data and the church has limited human resources for managing church finances. By conducting training in the form of socialization and the practice of preparing financial reports, it will help the church overcome church problems and obstacles in carrying out financial reporting according to financial standards.
This study aims to formulate a tourism development strategy based on local wisdom in improving the welfare of local communities in the Districts of North Mollo, Central Mollo, South Mollo, and Fatumnasi, South Central Timor Regency, NTT Province. This research is a quantitative descriptive study using questionnaires, observation and documentation as data collection methods. The analytical tool is a SWOT analysis in order to find out internal and external factors that will be strengths and weaknesses as well as opportunities and threats in the development of tourism based on local wisdom. Research respondents consisted of visitors to tourism sites, village officials and local residents in the tourist areas of North Mollo, Central Mollo, South Mollo, and Fatumnasi. The results show that the sub-districts of North Mollo, Central Mollo, South Mollo, and Fatumnasi have internal and external tourism potential, namely local wisdom in the form of beautiful nature and fresh air as well as serving local agricultural products and local home industry products which are processed professionally through MSMEs. -MSMEs that have local characteristics that cannot be obtained by visitors in other areas. This is a differentiating factor with other tourist sites in NTT.
The church as a non-profit organization also deals with financial management because it gets resources to carry out its operations in the form of donations from the congregation and donors. Therefore, the church needs to implement good financial management through financial reporting according to the Interpretation of Financial Accounting Standards (ISAK) No. 35. in financial management so as to provide accurate information on financial position, performance, and cash flows as material for evaluation and making appropriate decisions. Through a joint decision with the GMIT Churches in Indonesia in the annual synod meeting, it has been recommended to carry out financial reporting according to applicable standards, but in the realization the implementation is still in the stage of revamping and preparing Human Resources as managers and readiness of financial data information. This study aims to analyze the implementation of ISAK 35 in financial reporting at the GMIT church in Indonesia. The method used is qualitative descriptive analysis. The result of the research is that GMIT churches in Indonesia have not implemented financial reporting according to ISAK Standard No. 35 because the church is still in the process of administrative reform and updating of church asset data and the church has limited human resources for managing church finances. By conducting training in the form of socialization and the practice of preparing financial reports, it will help the church overcome church problems and obstacles in carrying out financial reporting according to financial standards.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.