Development Model of E-Budgeting and E-Reporting System on the Management of Village Fund Finance

Abstract

This study aims to analyze the ability of villages in conducting village funds management and subsequently develop e-budgeting and e-reporting system for the realization efficiency of the village fund allocation in Balesari Village. Research method used was research and development research model in which the research was conducted to develop a system. The research method used was qualitative method with case study model. The research informant was village apparatus with 10 officers. Research data was obtained by depth interview method with interviewees and field observation. The result of the research showed that the compilation of e-budgeting in budget activities of Magelang Regency Government has helped to efficient village fund realization that was by making the budget activities process, starting from planning, budgeting, to budget control became faster and could reduce the cost spent by Balesari Village Government in achieving budget realization. All of the data from the proposal stage until the end of the budget year has been integrated and stored properly so that if it is necessary the search for the origin of the budget and implementation can be quickly obtained through e-budgeting and e-reporting system. The conclusion of this study is the model of village finance that is appropriate to use is a village financial system that has been provided by the government. However, village officials are not yet ready for the implementation of Law 6/2014 and have not fully understood the management of village funds based on Permendagri 113/2014.

Sistem Informasi Pembukuan Keuangan di Kelurahan Lalung

“…Kelurahan Lalung merupakan perangkat pemerintahan daerah yang mempunyai kewenangan dalam penyelenggaraan pemerintahan desa, pelaksanaan pembangunan desa, pembinaan masyarakat desa, dan pemberdayaan masyarakat di Kelurahan Lalung [1], [2], [3]. Kelurahan Lalung ini terletak di Kecamatan Karanganyar, Kabupaten Karanganyar [4].…”

Optimizing the Utilization of Village Funds for Sustainable Village Development in Majene, Indonesia

“…Actually, the village has extraordinary nobility and local wisdom. Villages are the pioneers of fully autonomous and sovereign democracy (Yusuf et al, 2019;Setyawan et al, 2018). Villages have their own government systems and mechanisms as well as social norms.…”

“…The Village Revenue and Expenditure Budget is an important instrument that is very decisive in the realization of good governance and the implementation of development at the village level (Wardhana, 2018;Suheryadi et al, 2020). Good governance is measured, among other things, from the process of preparing and accountability for the Village Budget (Setyawan et al, 2018;Puspasari, 2015;Savitri & Andreas, 2019). Understanding the process at all stages of the Village APB management (compilation, implementation, accountability) gives meaning to the village administration model itself.…”

“…The results of his research conclude that the relationship that is built has a positive impact on the planning, implementation and supervision of the use of village funds with the existence of an engagement. Indraningsih et al, (2021) and Setyawan et al, (2018) investigated the impact of using village funds on sustainable agricultural development in Java and several provinces outside Java. The results showed that the Village Fund had an impact on increasing farmers' production and income.…”

Strengthening the Professionalism of Accounting Teachers SMK Pgri 2 Taman on Village Financial Subject

“…The content of the Permendagri is the scope of village financial management, parties involved in village financial management, activities carried out in management, Village Budget Revenue and Expenditure / APBdes, as well as accountability and reporting of village finance (Nurdian Susilowati et al, 2020). All mechanisms are in the regulation so that there will be no misperceptions or misreporting (Setyawan et al, 2018). However, it requires a deep and comprehensive understanding.…”