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

Supanji Setyawan, Nuwun Priyono, Chaidir Iswanaji

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.


Keywords


E-budgeting, E-Reporting. Village Fund Accountability, Village Fund Management

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References


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Derfuss, K. (2009). The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent variables: A Meta-Analysis. European Accounting Review, 18(2), 203–239.

Hanifah, S. I. (2016). Akuntabilitas Dan Transparansi Pertanggungjawaban Anggaran Pendapatan Belanja Desa (APBDes). Jurnal Ilmu Dan Riset Akuntansi, 4(8).

Hasniati, H. (2017). Model Akuntabilitas Pengelolaan Dana Desa. JAKPP: Jurnal Analisis Kebijakan & Pelayanan Publik, 2(1), 15–30.

Moleong, L. (2012). Metodologi Penelitian Kualitatif. Bandung: Remaja Rosdakarya.

Nafidah, L. N., & Anisa, N. (2017). Akuntabilitas Pengelolaan Keuangan Desa di Kabupaten Jombang. Akuntabilitas, 10(2), 87–98.

Pengembangan, P. P. dan P.-B. (2017). 15.100 Potensi Kelemahan Akuntabilitas Pengelolaan Dana Desa. Retrieved October 9, 2017, from http://www.bpkp.go.id/puslitbangwas/konten/2467/15.100-Potensi-Kelemahan-Akuntabilitas-Pengelolaan-Dana-Desa

Ratih, E. P. (2012). Pengaruh Pemahaman Sistem Akuntansi Keuangan Daerah, Penatausahaan Keuangan Daerah Dan Pengelolaan Barang Milik Daerah Terhadap Kinerja SKPD Pada Pemerintahan Provinsi Kepulauan Riau. Universitas Sumatera Utara.

Rusmayanti, A. (2013). Sistem Informasi Pengelolaan Keuangan Pada Desa Ngadirejan. Speed-Sentra Penelitian Engineering Dan Edukasi, 6(2).

Simangunsong, F., & Wicaksono, S. (2017). Evaluation of Village Fund Management in Yapen Islands Regency Papua Province (Case Study at PasirPutih Village, South Yapen District). Open Journal of Social Sciences, 5(9), 250.

Sohuturon, M. (2017). Polri Temukan 214 Kasus Penyalahgunaan Dana Desa. Retrieved December 13, 2017, from https://www.cnnindonesia.com/nasional/20171020112724-12-249704/polri-temukan-214-kasus-penyalahgunaan-dana-desa/

Soudani, S. N. (2012). The Usefulness of An Accounting Information System for Effective Organizational Performance. International Journal of Economics and Finance, 4(5), 136–146.

Sudana, A. A. K. O. (2007). Rancang Bangun Sistem Informasi Akuntansi Pada Perusahaan Layanan Jasa Boga Pesawat Udara. Studi Kasus di PT Jasapura Angkasa Boga. Jurnal Teknologi Elektro, 6(3), 156–172.

Supriyadin, J. (2017). Jokowi Sebut 900 Kades Tersangkut Penyalahgunaan Dana Desa. Retrieved December 13, 2017, from http://news.liputan6.com/read/3132088/jokowi-sebut-900-kades-tersangkut-penyalahgunaan-dana-desa

Syaifullah, M. (2017). Understanding of Village Apparatus on Implementation Accounting Villages. International Journal of Science and Research, 6(8), 1168–1175.

Yulihantini, D. T., & Wardayati, S. M. (2017). Financial Accountability In The Management Of Village Fund Allocation. In Proceeding The 1th International Conference on Business and Accounting Studies Faculty of Economics and Business University of Jember.




DOI: https://doi.org/10.15294/jda.v9i1.12000

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