PENGELOLAAN KEUANGAN DESA (Permendagri 20/2018)

Summary

This transcript outlines the importance of effective management of village funds (dana desa) in improving the lives of rural communities in Indonesia. It highlights the legal frameworks that govern the management of village finances, including various laws, regulations, and the roles of village officials such as the head of the village and the financial management team (PPKD). Proper financial management ensures transparency, accountability, and discipline, contributing to the improvement of public services and infrastructure in rural areas, including health, transportation, and education.

Takeaways

• 😀 The script discusses how effective village fund management can help improve the quality of life in rural areas.
• 😀 It highlights issues like poverty, backwardness, poor road infrastructure, and limited healthcare in rural villages.
• 😀 The key legal framework for village financial management is established by Law No. 6 of 2014 on Villages and various government regulations.
• 😀 Village financial management is governed by principles of transparency, accountability, and participatory budgeting.
• 😀 The management of village finances starts from January 1 and ends on December 31 each year.
• 😀 The village head is the main authority in managing village finances, assisted by a team called PPKD (Village Financial Management Implementers).
• 😀 The village head's responsibilities include setting policies for the implementation of the village budget (APBDesa) and managing village assets.
• 😀 The role of the PPKD coordinator includes drafting the village budget, its changes, and overseeing accountability reports for the budget's execution.
• 😀 The PPKD implementers are responsible for making expenditures in line with their specific duties and ensuring compliance with the budget.
• 😀 The role of the village treasurer involves managing and overseeing the financial transactions, including receiving, storing, and accounting for village funds.
• 😀 Village income and expenditure are categorized into three main areas, which are fundamental for effective budgeting and fund allocation.

Q & A

What is the main topic discussed in the transcript?

The main topic is the management of village funds (dana desa) in Indonesia, focusing on governance regulations, responsibilities, and the role of village leaders in financial management.

What are the key laws and regulations governing the management of village funds?

The key laws and regulations include Law No. 6 of 2014 about villages, Government Regulation No. 47 of 2015 (amendment of Government Regulation No. 43 of 2014), Government Regulation No. 60 of 2014 regarding village funds from the APBN, and Minister of Home Affairs Regulation No. 20 of 2018.

What is the role of the village head in managing village funds?

The village head holds the power to set policies for implementing the village budget (APB Desa), manage village assets, and approve expenditures from the village budget. They are responsible for overseeing the financial management of the village.

Who assists the village head in managing village funds?

The village head is assisted by the PPKD (Village Financial Management Implementing Unit), which includes the coordinator of the PPKD, the PPKD executors, and the PPKD treasurer.

What are the duties of the PPKD coordinator?

The PPKD coordinator is responsible for preparing and implementing the village budget policy (APB Desa), drafting village regulations related to the village budget, and coordinating tasks among village staff. They also ensure proper reporting and accountability of financial management.

What responsibilities does the PPKD executor have?

The PPKD executor is responsible for actions that result in expenditures from the village budget, controlling activities, managing budget implementation, and ensuring that financial reports and accountability are in place.

What is the role of the PPKD treasurer in the management of village funds?

The PPKD treasurer handles the receipt, storage, deposit, payment, and accounting of village revenues and expenditures. They are also responsible for ensuring proper accountability of the village's financial transactions.

How is the village budget (APB Desa) organized and managed?

The village budget is organized from January 1 to December 31 and is managed in accordance with regulations. The village head is in charge of determining the budget policy, while the PPKD coordinator and executor ensure proper implementation and accountability.

What are the key principles for managing village finances?

The key principles for managing village finances are transparency, accountability, participatory processes, and adherence to a disciplined and orderly budget implementation.

What are the different components of the village budget?

The village budget consists of revenues, expenditures, and financing, with the revenue derived from village funds, while expenditures are allocated according to various needs within the village.