Village Financial Management Strategy in Improving Village Financial Performance in Bogor District

Management Finance Village

Authors

  • Raden Muhammad Jiddan Aziz Atikah Institut Pertanian Bogor
  • Yusman Syaukat Pascasarjana IPB University
  • Laily Dwi Arsyianti Pascasarjana IPB University
  • Indupurnahayu Pascasarjana Universitas Ibn Khaldun
  • Renea Shinta Aminda Pascasarjana Universitas Ibn Khaldun

DOI:

https://doi.org/10.32832/jm-uika.v14i3.14331

Keywords:

Finance, Performance Finance, Village

Abstract

Development changes village for 10 years experience a very rapid increases with the birth of law number 6 of 2014 about village, but Corruption cases in Indonesia are still very high, especially in Bogor Regency there was a case of arrest of the Bogor Regency Regent, 7 reports of misuse of village funds and 1 arrest of the village head who was proven to be a suspect in corruption in village financial management, the existence of this case will affect the village's assessment, especially in its financial performance requires good management in managing finances in order to create good governance, therefore the purpose of this study is the arrangement of village financial management, data processing methods using the Analytical Hierarchy Process (AHP) with a profusive sampling sample including 7 expert judgments to assess strategy, results This research is based on the dominating criterion, namely planning that must be improved, on the sub-criteria, namely village financial independence, and on the alternative strategy chosen, namely strengthening the quality of human resources and regulations, then carrying out managerial implications by strengthening the quadruple helix model approach between the government, academics/experts, business, and society.

Author Biographies

Yusman Syaukat, Pascasarjana IPB University

Department of Management, Pascasarjana IPB University, Bogor, Indonesia

Laily Dwi Arsyianti, Pascasarjana IPB University

Department of Islamic Economics, Faculty of Economics and Management, IPB, Bogor, Indonesia

Indupurnahayu, Pascasarjana Universitas Ibn Khaldun

Department of Management,Universitas Ibn Khaldun, Bogor, Indonesia

Renea Shinta Aminda, Pascasarjana Universitas Ibn Khaldun

Department of Management, Universitas Ibn Khaldun, Bogor, Indonesia

References

Agam, M. (2019). Anti Korupsi. https://doi.org/3218327182

Aminah, S., & Prasetyo, H. (2018). Analisis Tingkat Kapasitas Aparatur Pemerintah Desa di Kabupaten Bogor. Matra Pembaruan, 2(3), 149–160. https://doi.org/10.21787/mp.2.3.2018.149-160

Copeland, T. E., Weston, J. F., & Shastri, K. (2014). Financial theory and corporate policy / Thomas Copeland, J. Fred Weston, Kuldeep Shastri. In Pearson New International Edition. https://www.pearson-studium.de/9781292034812

Dungga, W. A., Tome, A. H., & Moha, A. (2017). PENERAPAN PRINSIP GOOD GOVERNANCE DALAM TATA KELOLA PEMERINTAHAN DESA. ILMIAH HUKUM, Volume 11. https://doi.org/1410-8763

Ekaningtias, D. (2022). The Role of Competence, Culture, and Socio-spiritual Factors in the Implementation of the Village Financial System. The Indonesian Accounting Review, 12(1), 41. https://doi.org/10.14414/tiar.v12i1.2476

Falatehan AF. (2016). Analytical Hierarchy Process (AHP) Teknik Pengambilan Keputusan Untuk Pembangunan Daerah, Edisi Pertama (Pertama). Indomedia Pustaka.

Indonesia Corruption Watch. (2021). Aparat Desa Paling Korup di Indonesia. (n.d.). Retrieved November 30. https://www.cnnindonesia.com/nasional/20210912162748-12-693206/icw%02tahun-2021-aparat-desa-paling-korup-di-indonesia.

Kapoor, N., Ahmad, N., Nayak, S. K., Singh, S. P., Ilavarasan, P. V., & Ramamoorthy, P. (2021). Identifying infrastructural gap areas for smart and sustainable tribal village development: A data science approach from India. International Journal of Information Management Data Insights, 1(2), 100041. https://doi.org/10.1016/j.jjimei.2021.100041

Kemenkeu. (2017). Manajemen Keuangan Desa.

Laya, K. A. (2021). Evaluasi dan Perumusan Strategi Pengelolaan Dana Desa di Kabupaten Bogor. In Jurnal Manajemen Agribisnis (Vol. 9, Issue 1).

Pamungkas, T. K., & Rosyanfikri, R. (2021). Analisis Penerapan Prinsip-Prinsip Good Governance dalam Pelaksanaan Pemerintahan Desa. Jurnal Paradigma Madani, 8(2), 36–45. http://ejurnal.uij.ac.id/index.php/PAR/article/view/1126

Santosa. (2018). Good Governance.

Seputro, H. Y., Wahyuningsih, S. D., & Sunrowiyati, S. (2017). Potensi Fraud Dan Strategi Anti Fraud Pengelolaan Keuangan Desa. Jurnal Penelitian Teori & Terapan Akuntansi (PETA), 2(1), 79–93. https://doi.org/10.51289/peta.v2i1.284

Triganda, R. (2018). Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, Dana Alokasi Umum, dan Dana Bagi Hasil Terhadap Tingkat Kemandirian Keuangan Daerah Pada Pemerintahan Kabupaten/Kota di Provinsi Riau Tahun 2012-2015. http://repositori.usu.ac.id/handle/123456789/6699

Zulkarnaen, W., Fitriani, I. D., & ... (2020). Pengembangan Supply Chain Management Dalam Pengelolaan Distribusi Logistik Pemilu Yang Lebih Tepat Jenis, Tepat Jumlah Dan Tepat Waktu Berbasis Human. … Ilmiah MEA (Manajemen …, 4(June), 222–243. http://www.journal.stiemb.ac.id/index.php/mea/article/view/372

Downloads

Published

05-10-2023

How to Cite

Atikah, R. M. J. A., Yusman Syaukat, Laily Dwi Arsyianti, Indupurnahayu, & Renea Shinta Aminda. (2023). Village Financial Management Strategy in Improving Village Financial Performance in Bogor District: Management Finance Village. Jurnal Manajemen, 14(3), 364–377. https://doi.org/10.32832/jm-uika.v14i3.14331

Issue

Vol. 14 No. 3 (2023): Jurnal Manajemen (Edisi Elektronik)

Section

Articles

License

Copyright (c) 2023 Jurnal Manajemen (Edisi Elektronik)

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors can enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).