Intan Rakhmawati
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EVALUASI APLIKASI SISTEM KEUANGAN DESA (SISKEUDES) Siti Atikah; Intan Rakhmawati; Baiq Rosyida Dwi Astuti; D.Tialurra Della Nabila
Jurnal Aplikasi Akuntansi Vol 5 No 2 (2021): Jurnal Aplikasi Akuntansi, April 2021
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v5i2.100

Abstract

This study aims to evaluate Siskeudes V2.0. R.0.1., from the system and its output, which is also analyzed is related to the measurement of efficiency and effectiveness of the use of village funds. Data collection is done by evaluating the application system, and calculating the financial ratio of siskeudes application output, in villages in West Lombok Regency. In terms of system evaluation, as a connection effect between the planning and budgeting stages, implementation and administration, to financial reporting, traceability and connectivity Siskeudes V2.0 R.0.1. better than Siskeudes V1.0.R1.06. The existence of the Activity Package in budgeting and implementing expenditures also makes it easier for the village government to make village financial statements. From the point of view of the village government, the average person has been able to estimate the using of funds and allocation in the activities field. Thus, the ability of the village government in West Lombok Regency in estimating routine expenditures and village capital expenditures (harmony), which has an effect on the efficiency and effectiveness of village funds, has been good. As a suggestion, because there is no automatic measurement of financial efficiency and effectiveness in Siskeudes to measure the financial performance of village governments, researchers advised the Ministry of Finance and the Ministry of Home Affairs to draw up regulations for calculating village financial ratios, as well as integrate them in Siskeudes applications.
Implementasi Pendapatan, Belanja dan Pelaporan Keuangan Desa Siti Atikah; Sapto Hendri; Intan Rakhmawati
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.67

Abstract

This study aims to describe the various efforts of the village government in obtaining income and spending it, in accordance with applicable regulations. This study will examine types of village income and expenditure that are in accordance with the characteristics of the region and village customs, which are referred to as local wisdom. The ability of human resources is suspected to be an obstacle to implementing all stages of financial management. This study examines the contents of available documents, namely “Laporan Pertanggungjawaban Pendapatan dan Belanja Desa” and “Laporan Kekayaan Milik Desa”. The results show that LSR and GRI villages have the ability to obtain income from “Badan Usaha Milik Desa (BUMDES)” activities, parking fees, and third-party assistance. In terms of village expenditure management, GRI, LSR, LO, and BPB are able to demonstrate activities that originate from the participation and local wisdom. In terms of openness in village financial management, LSR and BPB have activities that support the attractive and communicative village sites with their visitors. The constraints come from an insufficient understanding of financial managers on the village financial reporting process, although it had been helped by the application of the available village financial system.
PENGELOLAAN KEUANGAN DESA, APAKAH MELIBATKAN MASYARAKAT DAN TRANSPARAN? Baiq Rosyida; Wirawan Suhaedi; Intan Rakhmawati
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.94

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat partisipasi masyarakat dan tingkat transparansi pemerintah desa dalam pengelolaan keuangan desa di Kabupaten Lombok Barat dan Lombok Timur. Penilaian tingkat partisipasi dan transparansi berdasarkan penilaian dari sudut pandang masyarakat. Data penelitian diperoleh dengan melakukan survey melalui 31 pernyataan yang diberikan kepada responden. Data diperoleh dari 11 desa, yaitu 6 desa di Lombok Barat dan 5 desa di Lombok Timur. Jumlah responden 162 orang. Hasil penelitian menunjukkan bahwa tingkat partisipasi masyarakat desa dan persepsi mereka tentang transparansi pengelolaan keuangan desa dalam kategori tinggi. Sedangkan jika dibandingkan antar kabupaten, tingkat partisipasi dan persepsi masyarakat tentang transparansi di Kabupaten Lombok Timur lebih tinggi dibandingkan dengan Kabupaten Lombok Barat. Kata Kunci : Partisipasi, Transparansi, Pengelolaan Keuangan Desa