FLEXIBILITY OF BUDGET ACCOUNTABILITY USING FLOW MODIFICATION IN THE DESIGN OF VILLAGE FINANCIAL ACCOUNTING

This study aims to find out the implementation of government regulations contained in Law No. 6 of 2014 on the village and the Regulation of the Minister of Home Affairs of the Republic of Indonesia Number 113 of 2014 on guidelines for the management of village finances. The research was conducted in 10 villages in Lhokseumawe Municipality and North Aceh Regency. Research method was conducted by comparing between the financial format provided by the government and the realization of financial accounting implementation in the villages. The research findings indicate that many village officials cannot record and report the use of village budget because of the complexity of the procedure and the limited understanding on the forms provided. To overcome these problems, it is necessary to be modifying the flowchart of financial accounting by way of revising little village book format. The aim is to make the village officials able to prepare the financial accountability properly. The flow modification in the design of village financial accounting should meet the principles of flexibility without abandoning the existing government accounting standards. The design includes village bankbooks, general book, direct expenditure book, and indirect expenditure book, Village Budget (APBDes) and Budget Realization Report (LRA). This design is believed to be able to provide a solution to the problem of financial management accountability in the village. These findings are an excellent lesson on the village financial management in Aceh Province, Indonesia

Perspektif Model Bagi Hasil Laba Usaha Berbasis Syariah Pada Bumdes Sebagai Solusi Mitra Berkeadilan

The purpose of this study was to determine the application of the sharia-based profit-sharing model to village enterprise (Bumdes) in Banna Village, Paya Punteut Village, Muara Dua District, Lhokseumawe. Along with the establishment of Bumdes in every village in Indonesia, various operational problems have arisen that threaten business continuity. On the one hand, the existence of Bumdes is very beneficial for improving the welfare of rural communities, but on the other hand it creates various new problems. One of them is the problem of financial records and business profit sharing system. Forcing a profit-sharing model like an established company certainly cannot be done as quickly as possible because the communities and characteristics of village communities are different. Therefore, we need an approach, an appropriate model, that is familiar, but does not hinder the application of financial accounting principles/standards.The research method is descriptive qualitative. This study prioritizes a participatory approach by collecting relevant information from competent sources to be discussed together through Focus Group Discussions (FGD), observation, and preparation of financial reports with a Mudharabah contract (provit sharing). The results of the study show that the application of a sharia-based profit-sharing model requires mutual consent and agreement. In principle there should be no element of coercion and all rights and obligations must be explained in a transparent manner. There is no hidden intention to benefit either party. The principles of accountability and transparency applied by Bumdes Banna Lhokseumawe must be enforced to meet the qualifications for better accounting recording and reporting. Profit sharing is good if you use profit sharing methods, but the terms must be mutually agreed upon in writing and documented

Pengaruh penerapan prinsip GOOD Governance terhadap kinerja penyusunan RAPBD Provinsi Nanggroe Aceh Darussalam

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Analisis struktur pengendalian intern pemberian dana pembinaan pengusaha kecil dan koperasi pada PT. Pupuk Iskandar Muda (Persero) Lhokseumawe Aceh Utara

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Peningkatan Ekonomi Masyarakat Gampong Baroh Blang Rimueng melalui Pengelolaan Sampah Plastik Metode Ecobrick: Community Economy, Plastic Waste, Ecobrick

Environmental damage is the result of environmental pollution caused by the accumulation of waste produced by humans. Plastic waste is one of the inorganic waste that comes from non-biological materials. Plastic waste and most other inorganic waste cannot be completely broken down by nature or decomposing microorganisms.  To decompose plastic waste into small particles it takes hundreds of years, so if plastic waste accumulates, it has the potential to pollute the environment and endanger the health of living creatures.  Because the potential is quite large, it is necessary to utilize plastic waste into creative products and services so that the waste is more useful and useful. As a creative product, plastic waste creations have a promising commercial value. This product has selling power that can improve the community's economy. One recycling process that is environmentally friendly and does not require a lot of costs is ecobricks, which is an environmentally friendly management of plastic waste that can be used as useful items such as chairs or tables.  The large potential for plastic waste to be used into more useful items is the basis for us to create training on processing plastic waste using the ecobrick method for residents of Gampong Baroh Blang Rimueng, Syamtalira Bayu District, North Aceh Regency.Environmental damage is the result of environmental pollution caused by the accumulation of waste produced by humans. Plastic waste is one of the inorganic waste that comes from non-biological materials. Plastic waste and most other inorganic waste cannot be completely broken down by nature or decomposing microorganisms.  To decompose plastic waste into small particles it takes hundreds of years, so if plastic waste accumulates, it has the potential to pollute the environment and endanger the health of living creatures.  Because the potential is quite large, it is necessary to utilize plastic waste into creative products and services so that the waste is more useful and useful. As a creative product, plastic waste creations have a promising commercial value. This product has selling power that can improve the community's economy. One recycling process that is environmentally friendly and does not require a lot of costs is ecobricks, which is an environmentally friendly management of plastic waste that can be used as useful items such as chairs or tables.  The large potential for plastic waste to be used into more useful items is the basis for us to create training on processing plastic waste using the ecobrick method for residents of Gampong Baroh Blang Rimueng, Syamtalira Bayu District, North Aceh Regency