Idea Transcript
INTERNATIONAL JOURNAL OF SOCIAL SCIENCES 30th March 2016. Vol.43. No.1 © 2012-2016 TIJOSS & ARF. All rights reserved ISSN 2305-4557
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RURAL FINANCIAL MANAGEMENT IN PERSPECTIVE LAW NO. 6 OF 2014 CONCERNING THE VILLAGE Yuswandi A. Temenggung ABSTRACT Research this reviewing how the management of village finances by applying the principles of good governance and accountability in village governance in Indonesia d natural perspective Law No. 6 of 2014 concerning the village. Using normative method with steps description, systematization and explanation of the content of positive law in depth by using an approach concepts, approaches and analyzes legislation systematic synchronization. Management of village finances is a cycle that includes planning, implementation, administration, reporting, and accountability, with the periodization of one (1) fiscal year, starting from January 1 to December 31. Implementation of good governance and accountability of village financial management is realized by Realization Report Budget Implementation and Progress Report Actual Village Budget Implementation village resulting from a village financial management cycle starting from the stage of planning and budgeting; implementation and administration; to reporting and financial management accountability village, orderly, transparent, and accountable. Keywords: Rural Financial Management, Accountability. responsibility as well. Therefore, the village government should be able to apply the principles of good governance (good governance) and accountability in governance system. In the end all activities in village governance should be accountable to villagers in accordance with applicable regulations. The village government shall compile Villages Revenues and Expenditures Budget (APB Village) Implementation Realization and Accountability Reports. This report is produced from a village financial management cycle, which starts from the stage of planning and budgeting; implementation and administration; to village financial management reporting and accountability. In this stage of planning and budgeting, the village government should involve rural communities represented by the Village Consultative Body (BPD), so that the work program and activities can be arranged to accommodate the interests and needs of rural communities and in accordance with the village abilities. Besides the village government should be able to keep a record, or at least perform bookkeeping on financial transactions as a form of financial accountability does.
A. Background Law No. 6 of 2014 on the village furthermore called the village laws; provide a great opportunity for the village to take care of their own governance system, in order to improve the quality of life and well-being of rural communities. Also expected all the interests and needs of rural communities can be better accommodated, the village government can be more independent in managing the village administration and natural resources owned, including financial management and wealth (assets) owned by the village. In APBN-P 2015 has already allocated the Village Fund of ± Rp 20.776 trillion to 74 093 villages spread all over Indonesia (Ministry of Home Affairs Regulation 39 of 2015). In addition to Dana Village, Village Law Article 72 set the village has a village revenue and transfer income in the form of Village Allocation Funds; Part of the Taxes results and Regency / City retribution; and the Financial Assistance from the Provincial / Regency / City Region Revenues and Expenditures Budget. The amount of role that accepted and owned by the village, must be accompanied by a big
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Roles and responsibilities are accepted by the village have not been matched with human resources (HR) is inadequate in terms of both quantity and quality. Another common obstacle is the villages do not have procedures and infrastructure support in its finances management and people not yet critical for Villages Revenues and Expenditures Budget. The amount of funds that’s to be managed by the village has high enough risk in its management, particularly for the village government apparatus. The phenomenons of local officials who get caught in a legal case do not to happen again in the scale of the village administration. Village government Apparatus and villagers were represented by BPD should have an understanding of legislation and other provisions, as well as having the ability to carry out the recording, reporting and accountability.
3) Reporting and village financial management accountability stage. This material does not include villageowned enterprises (BUM Village). Likewise on village-owned assets management and village goods and services procurement will be discussed separately. C. Research Methodology This study uses normative methods with stepby-step description, systematization and depth explanation of the contents by using conceptual approach (conceptual approach), legislation approach (normative approach), case approach (case approach) and comparative approach (comparative approach), Then systematically analyzed and synchronize. D. Village Financial According to the village laws, village finance are all rights and obligations of the village which can be valued in money and everything is in the form of money and goods related to the implementation of the rights and obligations of the village. The rights and obligations cause revenues, expenditures, financing that needs to be arranged in the good village financial management. Village Finances Management is a cycle that includes planning, implementation, administration, reporting, and accountability, with the periode of one (1) fiscal year, starting from January 1 to December 31. Village Financial Management Cycle process can be described as follows:
B. Problem Formulation Based on the central issues described above, the issues that need to be investigated can be formulated; how is the village finances management by applying the principles of good and accountable governance in village’s governance in Indonesia? Village Finances Management is limited to the village financial management cycles that are village financial management stages, consisting of: 1) Planning and budgeting Stage; 2) Implementation and administration Stage; and
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Picture 1 Village Financial Management Cycle
Each stage of the village financial management process have rules that must be understood and implemented in accordance with a predetermined time limit. Village financial management activities can be implemented properly must be supported by competent human resources, qualified and adequate financial systems and procedures. Therefore, the village government should have a financial management organizational structure, job descriptions, flow charts, and the criteria to be a reference in the village financial management activities.
is correct, fair and non-discriminatory on the village administration with regard to the provisions of laws and regulations; 2) Accountability is the embodiment of the obligation to responsible for the management and control of resources and entrusted policies implementation in order to achieve the setting goals. The principle of accountability which specifies that all activities and results of the village governance activities should be accountable to the villagers in accordance with laws and regulations; 3) Participatory is the village governance that includes elements of village institutions and rural community’s elements; 4) Order and Budget discipline is village financial management should be based on the underlying rules or guidelines. Some budget disciplines that need to be considered in the Village Financial Management are: (1) Revenues planned are rationally measurable estimate that can be achieved for each source of
E. Village Financial Management Principles Village Finance is managed by the practices of good governance. Village Financial Management Principles is set in Ministry of Home Affairs Regulation 113 of 2014, includes a transparent, accountable, participatory and orderly and budget discipline, which can breakdown as follows; 1) Transparent namely the principle of openness that allows the public to know and have access to information as possible about the village finances. The principle that opening up to the public's right to obtain information that
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revenue, while the budgeted expenditure is the highest limit of expenditure; (2) Expenditures must be supported with the certainty of reception availability in sufficient quantities and not justified to carry out activities that are not available or insufficient credit budget in APB Village / Village APB changes; (3) All region revenue and expenditure in the fiscal year concerned should be included in APB village and carried through the village Cash Account.
F. Village Government Financial Organization Structure Village Financial Management power held by the village chief, which in the implementation of these powers partly delegated to the village Apparatus so that the implementation of financial management carried out jointly by the Village chief and Village Financial Management Technical Implementation (PTPKD). Organizational Structure of Financial Management in the village government can be described as follows:
Picture 2 Village Financial Management Organizational Structure
Source: compiled from Government Rules 43 of 2014 Article 62 and 64 as well as Ministry of Home Affairs Regulation 113 of 2014, article 13, section Naming is not binding, according to provisions of the Village SOTK regulated further by the Regional Head Regulation. Village finances management cycle, responsibilities and duties of the Village chief and the Village Financial Management Technical Implementation (PTPKD) which consists of the village secretary, Section Chief and village exchequer, can be explained as follows: 1) Village Chief (Kades) Village Chief is the village financial management power holder and representing the village government in the village-owned property ownership that are separated, which
has the authority to: a) Establish policies regarding the implementation of APB Village; b) Establish PTPKD; c) Establish the officer carrying out polling reception village; d) To approve the issuance of the activities set forth in APB Village; e) Imposing measures that have led to over burden the APB village. Village chief hold Position for six (6) years from the appointment date and may serve a maximum of three (3) term consecutive or not consecutive. In carrying out village financial
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management powers, Village Chief authorizes some of its power to the village Apparatus. 2) Village Secretary (Sekdes) Village Secretary as PTPKD Coordinator help village chief in implementing the village Financial Management, with the task of: a) develop and implement APB Village management policies; b) drafting a village regulation (Ranperdes) regarding APB Vilages, APB village changes and accountability; c) exercise control over the implementation of the activities set forth in APB Village; d) develop reporting and accountability of APB Village; e) verify the Budget Plan (RAB), evidence receipts and expenditures APB Village, warrant payment (SPP). Village Secretary get transferred authority of village chief in implementing village Financial Management, and responsible to Village chief. 3) Section Chief (Kasi) Section Chief is one element of PTPKD acting as executor in accordance with their fields of activities. Article 64 Government Rules 43 of 2014 states that most of the village consists of three (3) sections, which has the task: a) to compile activities RAB under the responsibility; b) carry out activities and / or along the Village Community Institutions established in APB Village; c) take any action that causes the expenditure at the expense of budget activities; d) controlling the execution by recording in the Ledger Cash Activity; e) to report progress on implementation of activities to village chief; f) proposed SPP and complete it with supporting evidence on the implementation of expenditure. 4) Village Exchequer Village Exchequer is one element of PTPKD which is held by financial affairs head/staff and have a duty to help the village secretary. Village Exchequer manage village financial which includes village revenue receipts and expenditure / financing for the implementation of APB village. Administration is done by using the General Ledger, Tax Supported Cash Book Maid and Bank Book. The administration among others the following: a) to receive, store, deposit / pay; b) picking up and depositing income tax and other taxes; c) keep records of each revenue and expenditure did close the books each month in an orderly
manner; d) give an account of money through accountability report. G. Village Financial Planning and Budgeting 1. Village Financial Budgeting The village government was planning village development in accordance with its authority reference to Regency / city development planning. Village development planning includes Village RPJM and RKP timely arranged and set with village regulation. Village Development Plans are for the period of 6 (six) years while the Annual Development Plans called village RKP for a period of 1 (one) year which is a translation of the Village Development Plan. Village development plan is based on an agreement in the village meetings whose implementation no later than in June of the current budget year. Village RKP are arrange by the Village Government in accordance with the information from the regency / city relating to village indicative package and, the provincial and regency / city government activities plans. Starting arranged in July and had to be set no later than in September of the current budget year. The village RKP draft contains a description: 1) Previous year Village RKP implementation evaluation: 2) priority programs, activities and village budgets managed by the village; 3) Priority programs, activities and village budgets managed through cooperation between village and third parties; 4) Programs plans, activities and village budgets managed by the village as an authorities assignment from the government, the provincial and regency / city; 5) Implementing the village activities, which consists village apparatus elements and / or elements of rural communities. The village RKP attached Work Plan draft and Budget, which has been verified by the verification team. Furthermore, village chief held Musrenbangdes to discuss and agree on the village RKP draft, which includes the implementation plan of the village administration, the development implementation, social development, and community empowerment. Village RKP Draft contains priority programs and activities funded: a) Village indicative package; b)
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Village Revenue; c) rural communities self initiative; d) Financial assistance from third parties; e) Financial assistance from the Provincial governments and / or Regencies / cities government. Village RPJM and RKP Technical arrangement set in Ministry of Home Affairs Regulation 114 of 2014, while the use of the Village Fund particular priority in 2015 has been set in Ministry of village, left behind region and transmigration 5 Year 2015. Ranperdes about village RKP discussed and agreed on by village chief and BPD to set into village regulation about village RKP.
2. Villages Revenues and Expenditures Budget (APBDesa) Budgeting Process After village RKP is set then followed the process of preparing APB village. Work Plan and Budget that has been set in the village RKP used as a guide in its budgeting process. APB village is the village government's annual financial budget plan set to deliver programs and activities that fall under the authority of the village. APB Village making Process can be described as follows;
Village RAPB Making
Picture 3 APB Village making Process schedule Submission To Mutual the Regent / Agreement Mayor through Evaluatio Improvements with BPD district Head n Process Process
Begin of Okt
End of Okt
3 days Max
APB Village Aarrangemen t
20 work 7 work days Max 31 Des days max max Source: compiled from Government Rules 43 of 2014 and Ministry of Home Affairs Regulation 114 of 2014 and Ministry of village, left behind region and transmigration Regulation PDTT 5 2015. APB village making process can be maximum of 20 (twenty) working days from the receipt of RAPB explained and described started in the following village. In the case of the regent / order: mayor does not provide evaluation 1) Activities implementer results within the time limit then communicate the budget proposal the village regulation is effective to Village Secretary based on RKP by itself. In the case of Regent / village that has been set; Mayor declared the RAPB Village 2) Village Secretary arrange APB evaluation results is not in Village and convey it to Village accordance with the public interest chief; and higher legislation, village 3) Village Chief convey to BPD to be chief perfecting it no longer than discussed and mutually agreed. seven (7) working days after the The village RAPB mutually receipt of the evaluation results. If agreed no later than in October of the results of the evaluation were the current year between village not followed up by the village chief and BPD; chief and village chief remains set 4) RAPB Village that been mutually RAPB village as village agreed subsequently by the village regulation, Regent / Mayor cancels heads submitted to the Regent / the village regulation with Regent Mayor through the district chiefs / Mayor Decree who once declared or other designation no later than the effectuation of previous budget three (3) days since mutually year APB Village package; agreed to be evaluated; 5) The Regent / Mayor set the APB village evaluation draft results in
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6) Village Regulation about APB Village set no later than December 31 of the current budget year. Regent / mayor in evaluating RAPB village may delegate to the district chief which further provisions be regulated in Regent / Mayor Regulation.APB village Preparation have time limits set out in legislation.
3) Self initiative, Participation and the Mutual Cooperation for example was to build by our own strength that involve community participation in the form of personnel and goods valued in money; and 4) Other Village Real Revenue, among other village collected fees results. b. Village Transfer Revenue Transfer group consists of types: Village Fund is a fund sourced from APBN intended for the village which is transferred through the district / city APBD and used to fund governance, the implementation of development, social development, and community empowerment. The government budgeted nationally Village Fund in the APBN each year. The allocated budget amount directly to the Village designation is determined 10% (ten percent) of and outside the Regional Transfer funds (on top) gradually. The budget from APBN was calculated based on the number of villages and allocated by taking into account population, poverty, area, and geographic difficulty level in order to improve village welfare and equitable development. The population, area, and the poverty rate are calculated by weight: (a) 30% of the regencies/cities population; (B) 20% for regencies/cities area; and (c) 50% for regencies/cities poverty rate. While geographical difficulties level indicated by construction cost index. Based on the Village Fund amount each Regency / city, regent / mayor shall determine the amount of the Village Fund to every village in the region. The procedure distribution and determination of the Village Fund amount of each village stipulated by the regent / mayor regulations. Regency / city calculate the Village Fund for each village, with a weight of: (a) 30% for the village population; (B) 20% for the village area; and (c) 50% for village poverty rate.
3. Villages Revenues and Expenditures Budget Structure (APB Village) APB Village is a Village Government annual financial plan approved by the BPD, consisting of Village Revenue, Village expenditure and village Financing. APB village Format can be seen in Ministry of Home Affairs Regulation 113 of 2014 which is not binding, especially in the Expenditure Objects Account Code marked "-" such as sand, cement, etc. (Level 4). Regency / city Government can arrange further by detailing the expenditure account code to expenditure Object (level 4) as a means of control and classification. More about account codes specifically expenditures discussed in a separate description. 4. Village Revenue Village Revenue includes all receipts of money through village cash accounts which is village right in 1 (one) year budget that does not have to be repaid by the village. Village revenue are stipulated in article 72 of Village Law. The village Revenue if it is classified according to the group consisting of: a. Villages Real Revenue (PaVilllage), PAVillage group consisting of types: 1) Business Results for example, the results of BUM Village, the village ground treasury (TKD). Other sources of income that can be cultivated by the village comes from BUM village, the village market management, village-scale tourist areas management, management of nonmetal mineral and rock mining without using heavy equipment, and other sources and not for resale; 2) Assets Results, such as boat moorings, village markets, public baths and irrigation networks;
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Geographic difficulty level of each village is used as multiplier factor results, which is determined by factors that include: the availability of basic services, infrastructure condition, villages transport and communications to the Regency / city. Data for village population, village area, village poverty rate, and the geographic difficulty level sourced from the Central Bureau of Statistics. The above Village Fund allocation and distribution conditions based on Government Regulation 60 of 2014, which next year will be revised with the most important issues related to the allocation by way of 90% equally divided, while 10% divided proportionally. Besides stage III Village Fund distribution previously in November brought forward to October. 2) Village Fund Allocation (ADD) Regency / city Government as mandated by the village law are required to allocate ADD village in Regency / city APBD each budget year, which is part of the Balance Funds received by regency / city government at least 10% after deducting the Special Allocation Fund. ADD allocation Procedures designated by regents / mayors regulation based on the Minister Regulation, taking into account (1) the need for village Chief and apparatus steady income, (2) the number of villagers, (3) the village poverty rate, (4) of the village area, and (5) village geographic difficulty level. ADD distribution to the village to be done gradually. 3) Taxes and Levies Profit Sharing Regency / city government to allocate part of the Regencies / cities taxes and levies result to the villages at least 10% of Regencies / cities taxes and levies revenues realization, set in Regent/Mayor regulation based on the provisions of: (a) 60% equally distributed to the
entire village; and (b) 40% distributed proportionally taxes and levies revenues realization from each villages. 4) Provinces / Regencies / cities Financial Assistance Provinces / Regencies / cities Government can provide financial assistance sourced from Provinces / Regencies / cities APBD to villages in accordance with the local government’s financial capacity, which aimed at accelerating the village development. Financial assistance can be general and special. General designation and its use are left entirely to the beneficiary village in order to assist the local government task implementation in the village. While the special designation and management is set by the local government in order for the acceleration of rural development and community empowerment. Financial assistance is specific managed in APB Village is not applied the provisions of the use of at least 70% and at most 30%. Regent / Mayor informed the village chief ADD budgeting plan and Taxes and Levies Profit Sharing within 10 (ten) days after KUA / PPAS agreed by Village Chief together with DPRD. According to the provisions, KUA and PPAS agreed no later than the end of July. Likewise governors / regents / mayors to convey information to the village head of Financial Assistance to be provided within 10 (ten) days after KUA / PPAS agreed by Village Chief together with DPRD. Information from the governors / regents / mayors become village RAPB preparation materials. c. Other Legitimate Village Revenues Others Legitimate Village income groups in the form of grants and donations from third parties which are not binding in the form of money, the result of cooperation or assistance
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from third parties / company located in the village.
APB village that has been set in Village Regulation possible to do the change, which was done in case of: a) Circumstances that led to a shift must be made between types of expenditure; b) Circumstances which led previous year SilPA should be used in the current year; c) The addition and / or a reduction in Village incomes in the current year; and / or d) Special events, such as natural disasters, political crisis, economic crisis, and / or prolonged social unrest; e) A fundamental change of the Government and local government policy . APB village Changes can only be done 1 (one) time in 1 (one) year budget. Procedures for the APB Village changes submission were generally similar to the procedures for the APB village determination. In the case of Financial Assistance from the Province/Regencies / cities APBD as well as grants and third party aid which is not binding to the village disbursed after Village Regulation enactment on the amendment of APB village, then the change is accommodated and regulated by the village chief regulation about APB village changes, which then informed to BPD. APB Village Format Change is not listed in Ministry of home affairs Annex 113 2014.
5. Village Expenditure Village Expenditure is all expenditures from the village account which is an obligation in the village of one (1) year budget will not obtain payment back by the village. Village Expenditure is used in order to fund village authority implementation, which is defined in APB village under Article 100 PP 43 of 2014 used the following conditions: (a) At least 70% (≥ 70%) of the total village Expenditure budget is used to fund village government administration, village development implementation, village community development, and community empowerment; (B) At most 30% (≤ 30%) of the total village budget is used for: (1) village chief and apparatus constant income and benefits; (2) Village government operational; (3) BPD Allowance and operational; (4) RT / RW Incentives as an aid used for the RT / RW operations. Constant income, the village government operational, BPD Allowance and operational and RT / RW incentives financed using funding from ADD. Use village funds priority financing community development and empowerment. Development needs include not limited to primary needs, basic services, the environment and village community empowerment activities. Unlimited meaning is the development needs beyond the basic services needed by the people of the village. Primary needs are food, clothing, and shelter. Basic services include education, health and basic infrastructure.
H. Villages Revenues and Expenditures Budget (APB Desa) Implementation 1. Village Finance Implementation Principle The general principle that should be obeys in the village finance implementation that all revenues and expenditures implemented through the village Cash Account. Cashing Funds in the village Cash Account signed by the Village chief and Treasurer. But specifically for villages that do not have banking services in its territory, the settings will be determined by the Regency / city local government. With such an arrangement, payments to third parties normatively done via transfer to the third party bank account. In practice, the Village Treasurer can save money in the village Cash on a certain amount to meet the operational needs of the village government. The amount Limits of cash stored in the village cash stipulated by the regent / mayor regulations. Payments to third parties are possible also done using cash in cash by activities
6. Financing Financing includes all receipts that need to be repaid and / or expenditure which will be welcomed back, either in the relevant fiscal year or in subsequent fiscal years. Financing classified by groups and types. Village financing based by a group composed of financing Receipts and Expenditures. 7. Villages Revenues and Expenditures Budget (APB Desa) changes
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implementer (cash advance activity). The provision of cash advance to activities implementer carried out with the agreement first from the village chiefs after through Village Secretary verification. All revenues and expenditures of the village is supported by complete and valid evidence and signed by the village head and village Treasurer.
should be verified first by Village Secretary and passed by the village chiefs. This activity RAB becomes the basis for activities implementer to undertake actions at the expense of budget expenditure activities. Based on RAB activities that have been approved by the village chiefs, activities implementer doing the operational according to the RAB for example in the form of procurement of goods / services conducted through self-management and / or through the goods / services provider. Procurement of goods and / or services in the village is further stipulated by regents / mayor’s regulation based on the legislation provisions. The activities implementation payment mechanism carried out by the Village Treasurer. There are terms that need to understand in relation to payment mechanisms, including: 1. Down payment, cash advance and money supply 2. The direct payment by transfer or by cash; 3. Routine expenditures; payment requesting letter (SPP); Responsibility letter (SPJ); expenditure sense of responsibility letter (SPTB); 4. A valid and complete evidence (Article 24 paragraph (3) Ministry of home Affairs Regulation 113 of 2014); 5. Transaction evidence in the form of Receipt, Invoice, Letter of Agreement, Goods Acceptance letters, Cash Note (Note), Debit Note, Credit Note and Internal Memo, books like BKU, etc. Bank Book (Village Government official documents); 6. SPP Register, SPP documents; and cash books Activity Assistant; 7. Voting /cutting of income tax (PPh), such as personal income tax (PPH article 21 and article 23) and PPN (Tax Article 22); 8. Procurement of goods and / or services in the village, (Article 105 PP 43 in 2014 set with regent / mayor regulation guided by the provisions of the legislation); 9. Village inventory books and reports the wealth belongs to the village as well as the documents of handover of goods
2. Revenue Receipt Implementation Revenue receipts Implementation is the process of receiving and recording the village. Village Revenue which is real village revenue comes from communities and the environment, while transfer revenues derived from government supra village. Parties involved in the process of receiving income were funders (government, the provincial, regency / city government, community, third party), the beneficiary (the village treasurer / activity implementer/ village chiefs) and banks. 3. Expenditure Implementation Village Expenditures prioritized to meet the development needs as agreed in the Village Council and in accordance with government priorities of both government and the provincial / Regencies / cities local governments. The entire expenditure contained in RKP village whose implementer will be realized through the APB village. After APB village set in terms of Village Regulation, programs and activities as planned will be implemented, exclude personnel expenditure which is binding and offices operational that are set in the village chief's decree. The provision of village chiefs personnel expenditures and operational can be made without waiting for the determination of APB village. APB Village Implementation carried out in accordance with the authority given to the village by the applicable regulations. The most responsible parties for the activities implementation is Activities Implementer that played by the Section chief. The first step that must be done by activities implementer after APB village set was put forward funding to carry out activities. The application must be accompanied by RAB document, which before being implemented
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from the provider / third party to activities Implementer/ village chiefs; 10. Reserve Fund Establishment and Village Equity Participation.
(7) Information to the Public, which contains information on the implementation of development implemented by local governments, including financial to the public as a form of transparency which is the principles of village finances management. APB Village Implementation Realization Accountability Report in accordance with provision and public openness that informed to the communities in writing to the media information that is easily accessible by the public, such as bulletin boards, community radio, and other information media.
4. Villages Financial Administration Villages Financial Administration is recording activities that specially performed by the Village Treasurer. Village Treasurer shall keep records of all transactions that exist in the form of revenue and expenditure. Village Treasurer makes a systematic and chronological recording on financial transactions that occur. Villages Financial Administration conducted by the Village Treasurer is done in a simple way, namely in the form of BOOKKEEPING not use accounting journals.
I. CLOSING Village finances Management is a cycle that includes planning, implementation, administration, reporting, and accountability, with the periods of one (1) fiscal year, starting from January 1 to December 31. Explanation of the village financial management gives an overview in implemented village financial management to improve village financial accountability quality and local governments have a role in maintaining and improving the quality of governance tasks and functions implementation of village government. APB village Implementation Realization and Accountability Report which is produced from a village financial management cycle, that starts from the stage of planning and budgeting; implementation and administration; to reporting and village financial management accountability , and carried out in an orderly, transparent, and accountable. Bibliography A. Books Creswell, John W, 2013,Research Design : Pendekatan Kualitatif, Kuantitatif, dan Mixed, Penterjemah Achmad Fawaid, Pustaka Pelajar, Yogyakarta. Gibson, Ivancevich dan Donnelly, 1996 Organisasi: Perilaku, Struktur & Proses, Alih Bahasa Drs. Djarkasih, MPA, PT. Gelora Akara Pratama, Jakarta. Haass Richard N. 2006, The Bureaucratic Entrepreneur, Bagaimana Menjadi Birokrat Efektif Dalam Pemerintahan, Alih Bahas
5. Village Financial Reporting and Accountability Village chiefs in carrying out their duties, authorities, rights and obligations in the village finances management , which are required to report periodically (quarterly and yearly) to the regent / mayor through the district chiefs, and also to BPD, the report include; (1) APB Village Implementation Realization Report; (2) APB Village Implementation Realization Accountability Report; (3) Village Fund Use Realization Reports; (4) APB Village Implementation Realization Accountability Report is also the periodic reports submitted to the BPD to the implementation of APB village that has been agreed in the beginning of the year in the form of Village Regulations. (5) Village-owned Wealth Report (KMD), which is one of the annexes of APB Village Implementation Accountability Information Report. (6) Sector Program and Regional Program reports is information on programs / activities will be held in the village which implementation was not handed over to the village. On programs that go into this village it’s been informed to village government by activities implementer from the relevant Supra village government.
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2015 tentang Penetapan Peraturan Pemerintah Pengganti Undang- Undang Nomor 2 Tahun 2014 tentang Perubahan atas Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintahan Daerah Menjadi Undang-Undang); Peraturan Pemerintah Nomor 43 Tahun 2014 tentang Peraturan Pelaksanaan UU Nomor 6 Tahun 2014 tentang Desa; Peraturan Pemerintah Nomor 60 Tahun 2014 tentang Dana Desa yang Bersumber dari APBN; Peraturan Presiden Nomor 192 Tahun 2014 tentang Badan Pengawasan Keuangan dan Pembangunan; Peraturan Presiden Nomor 11 Tahun 2015 tentang Kementerian Dalam Negeri; Peraturan Presiden Nomor 12 Tahun 2015 tentang Kementerian Desa, Pembangunan Daerah Tertinggal dan Transmigrasi; Instruksi Presiden Nomor 9 Tahun 2014 tentang Peningkatan Kualitas Sistem Pengendalian Intern dan Keandalan Penyelenggaraaan Fungsi Pengawasan Intern Dalam Rangka Mewujudkan Kesejahteraan Rakyat; Peraturan Menteri Dalam Negeri Nomor 32 Tahun 2006 tentang Pedoman Administrasi Desa; Peraturan Menteri Dalam Negeri Nomor 4 Tahun 2007 tentang Pedoman Pengelolaan Kekayaan Desa; Peraturan Menteri Dalam Negeri Nomor 35 Tahun 2007 tentang Pedoman Umum Tata Cara Pelaporan dan Pertanggungjawaban Penyelenggaraan Pemerintahan Desa; Peraturan Menteri Dalam Negeri Nomor 111 Tahun 2014 tentang Pedoman Teknis Peraturan di Desa; Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa; Peraturan Menteri Dalam Negeri Nomor 114 Tahun 2014 tentang Pedoman Pembangunan Desa; Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Nomor 1 Tahun 2015 tentang Penyerahan Urusan Pedoman Kewenangan Berdasarkan Hak Asal Usul dan Kewenangan Lokal Berskala Desa; Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Nomor 2 Tahun 2015 tentang Pedoman Tata Tertib dan
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INTERNATIONAL JOURNAL OF SOCIAL SCIENCES 30th March 2016. Vol.43. No.1 © 2012-2016 TIJOSS & ARF. All rights reserved ISSN 2305-4557
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Mekanisme Pengambilan Keputusan Musyawarah Desa; Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Nomor 3 Tahun 2015 tentang Pendampingan Desa; Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Nomor 5 Tahun 2015 tentang Penetapan Prioritas Penggunaan Dana Desa Tahun 2015; Peraturan Menteri Keuangan Nomor 241/PMK.07/2014 tentang Pelaksanaan dan Pertanggungjawaban Transfer ke Daerah dan Dana Desa; Peraturan Menteri Keuangan Nomor 250/PMK.07/2014 tentang Pengalokasian Transfer ke Daerah dan Dana Desa; Peraturan Menteri Keuangan Nomor 263/PMK.05/2014 tentang Sistem Akuntansi dan Pelaporan Keuangan Transfer ke Daerah dan Dana Desa. c. Others http://pmd.kemendagri.go.id http://www.kpdt.go.id http://www.djpk.depkeu.go.id
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