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Penelitian ini bertujuan untuk: (1) mengetahui gambaran Kesejahteraan Masyarakat, Pemanfaatan Dana Desa, dan Anggaran Pendapatan Belanja Desa (APBDes); (2) menganalisis pengaruh Pemanfaatan Dana Desa dan Anggaran Pendapatan Belanja Desa (APBDes) terhadap Kesejahteraan Masyarakat baik secara parsial maupun secara simultan. Populasi dalam penelitian ini adalah jumlah kepala keluarga (kk) Desa Iligai Kecamatan Lela Kabupaten Sikka, sebanyak 428 KK. Dengan menggunakan metode deskriptif kuantitatif, maka sampel dalam penelitian ini sebanyak 82 orang responden. Data dikumpulkan melalui kuisioner dan dianalisis menggunakan metode deskriptif dan statistik inferensial yaitu regresi linier berganda. Pengujian hipotesis dilakukan melalui uji t dan Uji F. Hasil analisis deskriptif menunjukan bahwa variabel Kesejahteraan Masyarakat, Pemanfaatan Dana Desa dan Anggaran Pendapatan Belanja Desa (APBDes) dikategorikan sangat baik. Hasil statistik uji t menunjukkan bahwa secara parsial variabel Pemanfaatan Dana Desa berpengaruh positif dan tidak signifikan terhadap Kesejahteraan Masyarakat sedangkan variabel Anggaran Pendapatan Belanja Desa (APBDes) berpengaruh positif dan signifikan terhadap Kesejahteraan Masyarakat. Hasil statistik uji F menunjukkan bahwa secara simultan kedua variabel bebas berpengaruh signifikan terhadap Kesejahteraan Masyarakat. Hasil analisis determinasi menujukan kedua variabel bebas dalam penelitian ini mampu menjelaskan terhadap variasi naik turunnya Kesejahteraan Masyarakat Desa Iligai Kecamatan Lela Kabupaten Sikka sebesar 55,4%.

Penelitian ini bertujuan untuk: (1) mengetahui gambaran Kesejahteraan Masyarakat, Pemanfaatan Dana Desa, dan Anggaran Pendapatan Belanja Desa (APBDes); (2) menganalisis pengaruh Pemanfaatan Dana Desa dan Anggaran Pendapatan Belanja Desa (APBDes) terhadap Kesejahteraan Masyarakat baik secara parsial maupun secara simultan. Populasi dalam penelitian ini adalah jumlah kepala keluarga (kk) Desa Iligai Kecamatan Lela Kabupaten Sikka, sebanyak 428 KK. Dengan menggunakan metode deskriptif kuantitatif, maka sampel dalam penelitian ini sebanyak 82 orang responden. Data dikumpulkan melalui kuisioner dan dianalisis menggunakan metode deskriptif dan statistik inferensial yaitu regresi linier berganda. Pengujian hipotesis dilakukan melalui uji t dan Uji F. Hasil analisis deskriptif menunjukan bahwa variabel Kesejahteraan Masyarakat, Pemanfaatan Dana Desa dan Anggaran Pendapatan Belanja Desa (APBDes) dikategorikan sangat baik. Hasil statistik uji t menunjukkan bahwa secara parsial variabel Pemanfaatan Dana Desa berpengaruh positif dan tidak signifikan terhadap Kesejahteraan Masyarakat sedangkan variabel Anggaran Pendapatan Belanja Desa (APBDes) berpengaruh positif dan signifikan terhadap Kesejahteraan Masyarakat. Hasil statistik uji F menunjukkan bahwa secara simultan kedua variabel bebas berpengaruh signifikan terhadap Kesejahteraan Masyarakat. Hasil analisis determinasi menujukan kedua variabel bebas dalam penelitian ini mampu menjelaskan terhadap variasi naik turunnya Kesejahteraan Masyarakat Desa Iligai Kecamatan Lela Kabupaten Sikka sebesar 55,4%.

This study aims to describe the Analysis of Village Fund Management in Improving Community Welfare in Suko Village, Sidoarjo District. The focus of this research is: 1) Village Fund Management Plan 2) APBD Accountability Steps 3) Community Welfare. The approach in this research is qualitative research, while the research object is in Suko Village. The subjects of this study are: 1) Village Fund planning activities 2) APBDes data for 2022 3) Village officials & village communities. The method used in this research is descriptive method. Data collection techniques are observation sheets, interview guidelines and documentation. Data management is carried out using a qualitative descriptive analysis. The results of the study show that the management of village funds has increased and been completed both by the village government and by the community.

The village is the smallest institution in the government system of the Unitary State of the Republic of Indonesia. The people, especially the system of people's government, plays an important role in development, because people's government can be a determining factor for the success or failure of the central government in strengthening and prospering its people. The purpose of this study was to analyze the process of planning, using, administering, and reporting the Budget and Income and Expenditures (APBDes) in Nambangan Village, Grabag District, Purworejo Regency. The research method used is qualitative research with a case study approach. Data obtained through interview techniques, observation and documentation. The results of the research show that the planning, use, administration, and reporting processes are in accordance with the Minister of Home Affairs Regulation Number 20 of 2018 (PERMENDAGRI Number 20 of 2018) concerning APBDes Management. Suggestions that can be given are that the Nambangan Village Government should continue to improve access to information regarding the realization of APBDes fund allocations by making improvements and updating the content of the Nambangan Village website. This is important because it is unfortunate that the web page is currently not up to date in presenting relevant information.

The village is a unit of legal society which has territorial boundaries and regulates its own government affairs. The village government, one of the element of the village government, has full authority to carry out planned village activity programs. The implementation of village authority to carry out village activity programs funded by the Village Revenue and Expenditure Budget (APBDes) where village revenue comes from various sources. The research object used is the realization report on the implementation of the village revenue and expenditure budget of the Purwodadi village government for the 2020 and 2021 fiscal years. The type of data used is unit count. The data collection technique used is the document study technique and the research method used is descriptive method, data analysis using the independence ratio, compatibility ratio, growth ratio, efficiency ratio, and effectiveness ratio.

Tren kasus korupsi di Indonesia semakin meningkat dari tahun ke tahun terutama di pemerintahan daerah. Berbagai upaya telah dilakukan guna mencegah korupsi, namun korupsi di pemerintah daerah masih cukup tinggi. Fraud Diamond Theory digunakan untuk mencari faktor-faktor terjadinya korupsi yang terdiri dari empat faktor,  yakni pressure, opportunity, rationalization, dan capability.  Penelitian ini bertujuan guna menganalisis faktor penyebab terjadinya korupsi  di pemerintah daerah  dengan menggunakan Fraud Diamond Theory dari variabel opini audit, sistem pengendalian internal, belanja modal, dan pendapatan asli daerah. Penelitian ini menggunakan metode kuantitatif dan menggunakan data sekunder. Sampel terdiri dari 541 pemerintah daerah (kabupaten/kota/provinsi) di Indonesia selama tahun 2018-2020, sehingga sampel berjumlah 1623 sampel. Metode analis menggunakan SPSS dengan metode regresi linier berganda. Hasil penelitian ini menyimpulkan opini audit dan sistem pengendalian internal berpengaruh negatif signifikan terhadap korupsi di pemerintah daerah. Belanja modal berpengaruh positif signifikan terhadap korupsi di pemerintah daerah.  Sedangkan, pendapatan asli daerah tidak berpengaruh signifikan terhadap korupsi di pemerintah daerah.

This study aims to analyze the realization of the management of the Village Revenue and Expenditure Budget. Village Revenue and Expenditure Budget is an important financial instrument in managing village finances to finance various development activities and public services at the village level. In this study, we use methods to study the implementation of Village Revenue and Expenditure Budget management in different contexts. The data used includes the budget that has been allocated, the realization of expenses, and related financial reports. Apart from that, we also involved interviews with related parties such as village financial managers, village heads, and community members. The results of this study indicate that there are still some problems in managing the Village Revenue and Expenditure Budget. Some of them are a lack of understanding of the budgeting process, weaknesses in monitoring and evaluating budget use, and low community participation in decision-making processes related to Village Revenue and Expenditure Budget. In addition, there were also indications of misuse of funds and corrupt practices that needed to be followed up by the competent authorities. This study provides recommendations for improving the management of village budgets, including strengthening the capacity of village financial managers, increasing transparency and accountability in village financial reporting, and increasing participation the community in making decisions related to the management of the APBDes. It is hoped that the results of this research can provide valuable input for the village government and related stakeholders to increase the effectiveness and efficiency of Village Revenue and Expenditure Budget management in order to realize sustainable development at the village level.

Proses Penyusunan Anggaran Pendapatan Dan Belanja Desa (APBDesa) menurut Permendagri No 113 Tahun 2014. Penelitian ini merupakan jenis penelitian bersifat kualitatif dengan tujuan untuk mengetahui bukti-bukti terkait proses penyusunan anggaran pendapatan belanja desa apakah sesuai atau belum menurut Permendagri no 113 tahun 2014. Jenis metode penelitian ini adalah diskriptif dengan jenis pendekatan kualitatif. Hasil penelitian menunjukkan bahwa proses penyusunan APBDesa beserta perencanaan, pelaksanaan dan pertanggungjawaban pelaporan pada APBDesa sudah sesuai dengan Permendagri No 113 Tahun 2014

APBD is one of the tools to improve public services and welfare in the community according to the broad and real goals of regional autonomy. This study aims to find out whether the preparation of the APBD in Malang City is in accordance with Government Regulation Number 12 of 2019 concerning Regional Financial Management, Minister of Home Affairs Regulation Number 90 of 2019 and Malang Mayor Regulation Number 24 of 2020 concerning the 2021 Kola Malang Regional Government Work Plan. The research method used is descriptive method, each data collected is analyzed and a conclusion is drawn. The type of research used is descriptive qualitative. The research results obtained are that the process of preparing the Malang City APBD in accordance with Government Regulation Number 12 of 2019 Minister of Home Affairs Regulation Number 90 of 2019 has been carried out properly.

The political policy of the local government in establishing the Regional Revenue and Expenditure Budget (APBD), is an Annual Financial Plan (RKT) prepared by the local regional government and jointly approved by the Regional Head (KDH) and the Regional People's Representative Council (DPRD). There are certain obstacles such as the emergence of executive dominance or legislative domination in designing, discussing and approving the APBD. The purpose of this study is to analyze the political policy model of the local government (Grobogan Regency) in determining the APBD. This study uses a qualitative method whose analysis is descriptive. Researchers use naturalistic and normative juridical approaches. The data used are primary and secondary data. Data collection techniques using interviews, observation and documentation. Data analysis techniques go through four stages, namely gathering information, data reduction, data presentation, and drawing conclusions. The results of this study conclude the political policy model of executive domination that occurred in Grobogan Regency. Facts on the ground show that the political policies implemented by the Grobogan Regency DPRD have the authority to approve the RAPBD determination, as well as the authority to reject the proposed RAPBD through the factions in the DPRD. However, this rejection never occurred during the research period (2021-2022). Even if this can be done when the DPRD has valid data regarding irregularities committed by the Regional Government. This diametrical position and role relationship is because there are legal consequences if the RAPBD is rejected by the DPRD. The legal consequence is that the implementation of government activities in the institution cannot be carried out properly and it will also have fatal consequences for slowed development in its territory. However, in the end, the DPRD, through a plenary meeting, even though it was difficult, had to give approval for the determination of the APBD, which paid little attention to benefits for the community.    

This study aims to re-examine previous research between independent variables, namely local revenue and capital expenditure on financial independence. The object in this study is Financial Independence and the subject of this research is the Regional Government of West Sumatra Province for 2019-2021. The population in this study is the report on the realization of the budget revenues, capital expenditures and regional revenues of the Regional Government of West Sumatra Province. The type of data in this study uses a quantitative approach. The data source used is secondary data, namely data collected from existing records. This study took research samples using sensu techniques or saturated samples. The sample used in this study is the report on the realization of the APBD (Regional Revenue and Expenditure Budget) of the Regency/City Regional Government of West Sumatra Province which has been audited by the BPK with a total of 19 samples. The results of this study indicate that Regional Original Income has a positive effect on regional financial independence. Meanwhile, capital expenditure has a negative effect on regional financial independence.

This study provides an overview of the influence of PAD, DAU, and DAK on Capital Expenditure in districts / cities in Central Kalimantan Province. This research uses the OLS method and in analyzing it uses Multiple Regression Analysis, Eviews 12. The research method used is associative with a quantitative approach. The population in this study were all districts / cities in Central Kalimantan Province. The sample of this study was 56 samples. The data for this study were obtained from the Directorate General of Fiscal Balance (DJPK) APBD realization report 2017-2020. The results of this study are that local revenue has a negative and insignificant effect on capital expenditure and general allocation funds have a positive and significant effect on capital expenditure and special allocation funds have a positive and significant effect on capital expenditure. Meanwhile, simultaneously local revenue, general allocation funds and special allocation funds have a significant effect on capital expenditure. And in this study the more dominant coefficient is the general allocation fund in influencing capital expenditure.  

Penelitian ini bertujuan untuk mengetahui seberapa baik Kinerja Keuangan Pengelolaan Alokasi Dana Desa berdasarkan Rasio Efektivitas dan Rasio Pertumbuhan pada Kantor Desa Jati Mulyo Tanjung Jabung Timur. Jenis penelitian yang digunakan adalah jenis penelitian kuantitatif karena data yang dikumpulkan dalam bentuk angka-angka dari laporan keuangan Alokasi Dana Desa (ADD) pada Anggaran Pendapatan dan Belanja Desa dari tahun 2017-2021. Teknik pengumpulan data yang digunakan adalah Teknik dokumen dan studi kepustakaan (Library Research).  Teknik dokumen dengan cara mengcopy file laporan keuangan Anggaran Pendapatan dan Belanja Desa (APBDesa) tahun 2017-2021 dan profil kantor Desa Jati Mulyo. Sedangkan studi kepustakaan dengan cara mengumpulkan data-data dari sumber pustaka, serta melakukan penelusuran terhadap dokumen-dokumen yang mendukung penelitian ini. Teknik analisis data yang digunakan dalam penelitian ini kuantitatif dengan rumus rasio efektivitas dan rasio pertumbuhan. Hasil penelitian menunjukkan bahwa secara umum kinerja keuangan Pemerintah Desa Jati Mulyo Tanjung Jabung Timur sudah baik dalam mengelola keuangan Alokasi Dana Desa. Hal ini dapat dilihat dari hasil perhitungan Rasio Efektivitas dikategorikan sudah Efektif, karena rata-rata efektivitasnya diatas 90% yaitu 93%. Sedangkan Rasio Pertumbuhan tumbuh secara secara negative. Rata-rata Rasio Pertumbuhan Pendapatan dan Belanja Alokasi Dana Desa sebesar <50%.

The Village Financial Management Information System is needed as a solution for the village government in carrying out its functions. Especially in village financial management. This is based on village needs, where village financial management still uses the conventional model, namely planning a budget by writing it on a book and continuing with recording on the Ms. office application. Excel and the difficulty of data search processes, reporting systems. The arrangement of information that is carried out regularly, clearly, precisely and quickly and can be presented in applications and reports certainly greatly supports the smooth running of village government operations. By utilizing information technology the village government can interact and exchange information with residents and with other village governments so as to facilitate the running of the village government in providing services and information to the community.

Pemerintah meluncurkan program Pemberian Makanan Tambahan Anak Sekolah (PMT AS) untuk memenuhi kebutuhan energi anak sekolah secara nasional. Pada tahun 2018, Kabupaten Kulon Progo melaksanakan program PMT AS yang bersumber dana dari APBD Kabupaten Kulon Progo di 6 sekolah dasar. Dalam sebuah program baru, indikator implementasi utama yang penting untuk dievaluasi salah satunya adalah akseptabilitas. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Pemilihan informan menggunakan teknikpurposive sampling. Pengumpulan data dilakukan dengan metodein-depth interview dan focus group discussion. Keabsahan data dilakukan dengan cara triangulasi sumber, member checking, dan peer debriefing. Akseptabilitas pemangku kebijakan Kabupaten Kulon Progo terhadap program PMT-AS ini baik, mereka mendukung dan berkomitmen penuh dalam melaksanakan program ini, dibuktikan dengan adanya persetujuan program, anggaran, dan dibentuknya tim pelaksana program.

Penelitian ini bertujuan untuk mengetahui apakah kinerja keuangan pemerintah Desa Sungai Bengkal Barat sudah ekonomis, efisiensi dan efektivitas bedasarkan konsep volue for money. Sampel dalam penelitian menggunakan sampel jenuh. Penelitian ini menggunakan pendekatan kuantitatif  yang bersumber dari kator desa pemerintahan Sungai Bengkal Barat Kecamatan Tebo Ilir Kabupaten Tebo. Dianalisis dengan menggunakan microsoft excel dan rumus value for money. Hasil dalam penelitian yang di lakukan maka diperoleh kesimpulan (1) kinerja keuangan Desa Sungai Bengkal Barat dari segi ekonomi ditahun 2018, 2019 dan 2021 berada pada kategori ekonomis, sedangkan tahun 2020 dikategori kan tidak ekonomis, (2) kinerja keuangan Desa Sungai Bengkal Barat dari segi efesiensi tahun 2018, 2019 dan 2020 berada pada kategori efisiensi, sedangkan tahun 2020 dikategorikan tidak efesiensi, (3) kinerja keuangan Desa Sungai Bengkal Barat dari segi efektivitas ditahun 2019 dan 2020 berada pada kategori efektif, sedangkan ditahun 2018 dan 2021 di kategorikan tidak efektif.

This study aims to examine the effect of Regional Original Income (PAD), General Allocation Funds (DAU) and Special Allocation Funds (DAK) on Capital Expenditures which are moderated by Remaining Over Budget Financing (SiLPA). The population in this study is the Regency / City of Central Java Province which consists of 35 Regencies / Cities. This study uses secondary data in the form of the 2015 - 2017 APBD Realization Report. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that partially Regional Original Income (PAD), General Allocation Fund (DAU), and DAK affect the Capital Expenditures. But the Remaining More Budget Financing (SiLPA) partially does not affect Capital Expenditures. While the Remaining More Budget Financing (SiLPA) partially does moderate the relationship of Allocation Funds (DAK) to Capital Expenditures and Regional Original Revenue (PAD), General Allocation Fund (DAU) does not moderate the relationship to Capital Expenditures.

Penelitian ini dilakukan pada di Desa Kebumen Kecamatan Banyubiru .yang bertujuan Untuk mengetahui pengelolaan keuangan desa di Desa Kebumen Kecamatan Banyubiru dan kesesuaian perencanaan pengelolaan keuangan desa di Desa Kebumen dengan perencanaan pengelolaan keuangan desa menurut Permendagri No. 113 Tahun 2014. Data penelitian diperoleh menggunakan metode penelitian hukum yang bersifat Normatif Empiris dengan teknik pengumpulan data yang digunakan dalam penelitian ini adalah Penelitian Kepustakaan dan Penelitian Lapangan yang terdiri dari Pengamatan, Wawancara dan dokumentasi. Berdasarkan hasil penelitian ini menunjukkan bahwa Pengelolaan Keuangan Desa di Desa Kebumen belum memenuhi pelaksanaan pengelolaan keuangan desa dan belum mencapai tujuan dari    pada    pengelolaan    keuangan    itu    sendiri    dalam    proses    pelaksanaan pemerintahan desa. pada tahap Perencanaan, APBDesa yang disusun tidak menggambarkan kebutuhan desa. Pada Tahap Pelaksanaan, proses pelaksanaan kegiatan pembangunan desa rawan manipulasi, pada Tahap Penatausahaan, penyusunan laporan    pertanggungjawaban bendahara desa kurang transparan, pada  tahap  pelaporan,  laporan  keuangan  dana  desa belum   mengikuti standar akutansi keuangan, dan pada tahap Pertanggung jawaban, pertanggung jawaban APBD Desa kepada masyarakat tidak dilakukan.