Bimtek Pengawasan Pengelolaan Keuangan di Nagari Salimpek Kabupaten Solok Provinsi Sumatera Barat The Technical Guidance on Financial Management Oversight in Nagari Salimpek, Solok Regency, West Sumatra Province
Article Sidebar
Main Article Content
Abstract
The Technical Guidance (Bimtek) on Financial Management Oversight, held in Nagari Salimpek, Solok Regency, West Sumatra Province, aimed to strengthen the capacity of nagari officials in establishing transparent, accountable, and legally compliant financial governance. The activity involved the Nagari apparatus, the Nagari Consultative Body (BPN), and community representatives, with a focus on enhancing knowledge and skills in monitoring, reporting, and controlling the use of Nagari funds. The implementation of Bimtek employed methods such as material delivery, interactive discussions, case studies, and simulations to prepare oversight documents using digital applications. The results indicated an improvement in participants' understanding of village financial management procedures in accordance with Minister of Home Affairs Regulation (Permendagri) No. 20 of 2018, as well as the applicable regulations in Solok Regency and the principles of public accountability. Participants were also able to identify potential risks of fund misuse and develop preventive strategies and effective monitoring mechanisms. Based on the post-activity evaluation, the achievement rates were 87% for knowledge, 85% for skills, and 95% for commitment awareness. This program is expected to serve as a model for continuous capacity-building in other nagaris in Solok Regency, enabling them to achieve professional and integrity-based village financial governance.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Any article on the copyright is retained by the author(s).
- Author grant the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share work with acknowledgment of the work authors and initial publications in this journal.
- Authors are able to enter into a separate, additional contractual arrangements for non-exclusive distribution of published articles of work (eg, post-institutional repository) or publish it in a book, with acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their websites) prior to and during the submission process, as can lead to productive exchanges, as well as earlier and greater citation of published work.
- The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License
References
Alfiani, A., & Estiningrum, S. D. (2021). Pengaruh akuntabilitas, transparansi dan sistem akuntansi keuangan desa dalam pengelolaan keuangan desa. Ekuitas: Jurnal Pendidikan. https://ejournal.undiksha.ac.id/index.php/EKU/article/view/36125
Ali, H., & Saputra, F. (2023). Pengaruh Transparan, Akuntabilitas dan Tanggung Jawab terhadap Good Corporate Governance. 2(2). https://doi.org/10.38035/jim.v2i2
Ambodo, T. (2023). Tata Kelola Keuangan Desa Dalam Menciptakan Good Governance. Islamic Law: Jurnal Siyasah. https://ejurnal.iaipd-nganjuk.ac.id/index.php/law/article/view/734
BPK RI. (2021). Peraturan Daerah Provinsi Sumatera Barat Nomor 8 Tahun 2021 Tentang Pemberdayaan Masyarakat Dan Pemerintahan Nagari. https://peraturan.bpk.go.id/Details/188817/perda-prov-sumatera-barat-no-8-tahun-2021
BPK RI. (2024). Permendagri Nomor 20 Tahun 2018 Tentang Pengelolaan Keuangan Desa. Https://Peraturan.Bpk.Go.Id/Details/139714/Permendagri-No-20-Tahun-2018.
BPKP. (2015). Persiapan implementasi UU No 6 Tahun 2014 Tentang Desa. http://www.bpkp.go.id/Puslitbangwas/Konten/2473/14.127%20-Persiapan-%20Implementasi-UU-No-6-Tahun-2014-Tentang-Desa#:%20%E2%88%BC:Text%20=%20Pembangunan%20Desa%20Adalah%20Upaya%20Peningkatan.Manusiaserta%20Penanggulangan%20Kemiskinan%20Melalui.
BPS Kabupaten Solok. (2024). Kecamatan Lembah Gumanti Dalam Angka (Vol. 14). BPS Kabupaten Solok.
Cárcaba, A., Arrondo, R., & González, E. (2022). Does good local governance improve subjective well-being? European Research on Management and Business Economics, 28(2). https://doi.org/10.1016/j.iedeen.2021.100192
Dewi, N. M. A. M., Sudiana, I. W., & Putra, C. G. B. (2022). Pengaruh Kompetensi Aparat Pengelola Dana Desa, Komitmen Organisasi Pemerintah Desa dan Pemanfaatan Teknologi Informasi Terhadap Akuntabilitas Pengelolaan Dana Desa (Studi Pada Pemerintahan Desa Se-Kecamatan Banjarangkan Kabupaten Klungkung). Hita Akuntansi Dan Keuangan, 3(2), 85–95. https://doi.org/10.32795/hak.v3i2.2430
Fitra, H., Syofyan, E., Masdupi, E., Mulyani, E., Taqwa, S., & Halmawati. (2024). The Influence of competence and organizational commitment on village fund management accountability with transparency as a mediating variable. Jurnal Inovasi Pendidikan Ekonomi (JIPE), 14(1), 95–110. https://doi.org/10.47312/aar.v4i02.291
Fitra, H., Taqwa, S., Cheisviyanny, C., Tasman, A., Sebrina, N., Indra Arza, F., Ekonomi, F., & Halkadri Fitra, K. (2018). Tinjauan Studi Kelayakan Usaha Badan Usaha Milik Desa (Nagari) Kamang Hilia Sejahtera Kenagarian Kamang Hilia, Kecamatan Kamang Magek, Kabupaten Agam, Provinsi Sumatera Barat. UNES Journal of Social and Economics Research, 3(2). http://lppm.ojs.unespadang.ac.id/index.php/UJSER
Grindle, M. S. (1997). Getting Good Government: Capacity Building in the Public Sectors of Developing Countries. Harvard Institute for International Development.
Indra Arza, F., Elsa Betavia, A., & Fitra, H. (2022). Analysis of the Management of Village Owned Enterprises in Pasaman Regency with an Importance Performance Analysis Approach. https://doi.org/10.2991/aebmr.k.220702.004
Intan Arianto, P., Komang Sumadi, N., & Dwi Andayani, R. W. (2024). Pengaruh Kompetensi Aparatur Desa, Sistem Pengendalian Internal, Transparansi Dan Moral Sensitivity Terhadap Pencegahan Fraud Dalam Pengelolaan Dana Desa (Studi Pada Pemerintah Desa Se-Kecamatan Banjar, Buleleng). Jurnal Hita Akuntansi Dan Keuangan, 5(3), 96–109. https://doi.org/10.32795/hak.v3i2.2361
Kurniawan, R., & Rahmawati, D. (2020). Faktor-Faktor yang Mempengaruhi Partisipasi Masyarakat dalam Pengawasan Dana Desa. Jurnal Pembangunan Masyarakat, 8(3), 220–235. https://doi.org/10.29040/jap.v20i1.551
L. Matei, A. Matei, & C.G. Lazar. (2015). Public Service Performance and Good Ddministration. Socio Economic Empirical Evaluations, Procedia Econ. Finance, 39 (2016), 335–338. https://doi.org/10.1016/S2212-5671(16)30332-X
Mahmudi. (2019). Manajemen Kinerja Sektor Publik Edisi 3 Cet 2. UPP STIM YKPN.
Mardiasmo. (2009). Akuntansi Sektor Publik (Ed. IV). Andi.
Masdupi, E., Kurniawati, T., Fitra, H., & Faisal, D. (2021). Analysis of Financial Performance for Nagari Panampuang Saiyo Owned Enterprises. https://doi.org/10.2991/aebmr.k.210616.095
Paun, C. P., Tubahelan, Y. G., & ... (2024). Pengawasan Badan Permusyawaratan Desa terhadap Tata Kelola Keuangan Desa, di Desa Hadakewa Kecamatan Lebatukan Kabupaten Lembata. … Jurnal Politik, Sosial …. https://journal.staiypiqbaubau.ac.id/index.php/Mandub/article/download/1222/1255
Pemerintah RI. (2014). Undang-Undang Nomor 6 Tahun 2014 Tentang Desa. Https://Peraturan.Bpk.Go.Id/Details/38582/Uu-No-6-Tahun-2014.
Rahmayanti Yusuf, N. A., Hidayat, R., & Djabbar, I. (2022). Kemampuan Desa Dala Mengelola Bantuan Langsung Tunai Dana Desa (BLT-DD) Secara Akuntabel. https://doi.org/10.55227/ijhess.v2i5.455
Tarima, V. R., & MD, J. (2022). Pengaruh Akuntabilitas, Transparansi, dan Partisipasi Anggaran Terhadap Kinerja Anggaran Pada Pemerintah Kota Samarinda. AKUNTABEL: Jurnal Akuntansi Dan Keuangan, 19(3), 682–693. https://doi.org/10.25299/jkp.2024.vol10(1).17119
UNDP. (1997). Governance for Sustainable Human Development: A UNDP Policy Document. United Nations Development Programme. https://digitallibrary.un.org/record/492551?v=pdf