DOI: https://doi.org/10.14710/agrisocionomics.v9i1.22743

FINANCIAL MANAGEMENT IN VILLAGE AND AGRICULTURAL DEVELOPMENT

*Luh Putu Parendra Indra Devi  -  Agribusiness, Faculty of Agriculture, Udayana University, Denpasar, Bali, Indonesia, Indonesia
I Ketut Suamba  -  Agribusiness, Faculty of Agriculture, Udayana University, Denpasar, Bali, Indonesia, Indonesia
Gede Mekse Korri Arisena  -  Agribusiness, Faculty of Agriculture, Udayana University, Denpasar, Bali, Indonesia, Indonesia
Open Access Copyright 2025 Agrisocionomics: Jurnal Sosial Ekonomi Pertanian under http://creativecommons.org/licenses/by-sa/4.0.

Citation Format:
Abstract

The existence of SiLPA (Excess Budget Calculation) in village financial management is an abstract thing that can indicate a surplus village financial condition but also indicates that the absorption of budget could be more optimal. Being the region in Bali Province with the lowest SiLPA ratio in 2018 and 2019, Tabanan Regency has demonstrated budget management capabilities despite the large number of villages in its area. The impact of village financial management also affects the development of village agriculture, which is the primary employment in Tabanan, the title of Bali's main rice barn. This study examined the relationship and influence of village revenue and expenditure on SiLPA and the causes of SiLPA in Tabanan Regency. This research is confirmatory research with GSCA analysis that used to analyze the relationship and influence of village income and expenditure on SiLPA in Tabanan Regency. Meanwhile, qualitative descriptive analysis is used to examine the causes of SiLPA in Tabanan Regency.The results show that P1, P3, and B5 matter positively affect S. Meanwhile, P2 and B1 have a negative effect on S. The causes of SiLPA are dominated by force majeure and planning.

Fulltext View|Download
Keywords: agriculture, development, GSCA, SiLPA, village

Article Metrics:

Article Info
Section: Articles
Language : EN
Recent articles
ANALYSIS OF INCOME AND FEASIBILITY OF RICE-FISH ORGANIC FARMING (CASE STUDY IN JABUNG VILLAGE, TALUN DISTRICT) ANALYSIS OF INDONESIAN AGRICULTURAL TRADE PERFORMANCE TO BRICS FACTORS INFLUENCING SHALLOT FARMERS' DECISION TO ADOPT LIGHT TRAPS IN DEMAK, CENTRAL JAVA More recent articles
  1. Abdussamad, Z. (2021). Metode Penelitian Kualitatif. CV. Syakir Media Press
  2. Adhinata, B., Darma, I. K., & Sirimiati, N. W. (2020). Good Village Governance in Financial Management to Create Independent Village: Study of Pecatu Village Government. SOSHUM : Jurnal Sosial Dan Humaniora, 10(3), 334–344. https://doi.org/10.31940/soshum.v10i3.2015
  3. Agustina, R., Supriadi, H., & Sompa, A. T. (2019). Utilization of Village Funds in Community Empowerment Efforts (Study in Tewah Pupuh Village, Benua Lima District, East Barito Regency). Saudi Journal of Economics and Finance, 03(10), 445–452. https://doi.org/10.36348/sjef.2019.v03i10.001
  4. Aini, E. N., & Ma’ruf, M. F. (2020). Faktor-Faktor Yang Mempengaruhi Nilai Sisa Lebih Perhitungan Anggaran (SiLPA) APBD Di Kabupaten Sidoarjo. Publika, 8(2), 1–9
  5. Aldila, G. R. D., & Estiningrum, S. D. (2022). Kebijakan Refocusing Anggaran dan Strategi Di Masa Pandemi Covid-19. Owner :Riset & Jurnal Akuntansi, 6(4), 4124–4133. https://doi.org/10.33395/owner.v6i4.1024
  6. Ali, R., Bashir, F., & Ahmad, R. (2021). Imprints of Lower Socioeconomic Class in English Speaking Anxieties and Academic Performance of Rural and Urban Students. IRASD Journal of Economics, 3(3), 412–425. https://doi.org/10.52131/joe.2021.0303.0055
  7. Amelia, F., & Khoiriawati, N. (2022). Analisis SiLPA Sebagai Alat Ukur Pengelolaan APBD Pada Dinas Perindustrian dan Perdagangan Kabupaten Blitar. Journal of Islamic Accounting and Finance, II(1), 1–20
  8. Ardiansyah, L., Bahri, S., & Zainudin. (2023). Analysis Of The Role Of Village-Owned Enterprises In Efforts To Increase The Original Income Of Ngadireso Village. Conference on Economic and Business Innovation (CEBI), 3(1), 750–759. https://doi.org/10.31328/cebi.v3i1.325
  9. Ash-Shidiqqi, E. A. (2021). Alternative Natural Disaster Insurance Financing Strategies In Indonesia. Journal of Governance and Policy Innovation, 1(2), 14–22. https://doi.org/10.51577/jgpi.v1i2.160
  10. Badan Pusat Statistik Kabupaten Tabanan. (2023). Statistik Ketenagakerjaan Kabupaten Tabanan 2022. In Badan Pusat Statistik Kabupaten Tabanan
  11. Cho, G., Schlaegel, C., Hwang, H., Choi, Y., Sarstedt, M., & Ringle, C. (2022). Integrated Generalized Structured Component Analysis: On the Use of Model Fit Criteria in International Management Research. Management International Review, 62. https://doi.org/10.1007/s11575-022-00479-w
  12. Dzakiyyah, N., & Nugraha, J. (2023). UTAUT Model Analysis on E-Wallet Usage of Vocational School Students UTAUT Model Analysis on E-Wallet Usage of Vocational School Students Literature Review And Hypotheses Development. Jurnal Pendidikan Dan Administrasi Perkantoran, 11(2), 86–98
  13. Firmansyah, R., Dika, N. R. Z. M., & Putri, S. F. (2022). Village-Owned Enterprises Management Model in Improving Village Original Income: Best Practice from Pujon Kidul, Indonesia. International Economic Policy, 37(37), 37–54. https://doi.org/10.33111/iep.eng.2022.37.02
  14. Harmadi, S. H. B., Suchaini, U., & Adji, A. (2020). Village Development: Spatial Effect vs The Performance of the Village Government? In Australian Government (Issue February). http://tnp2k.go.id/download/93404WP52ENGFinal2606.pdf
  15. Hwang, H., Cho, G., & Choo, H. (2023). GSCA Pro for Windows User’s Manual. https://doi.org/10.13140/RG.2.2.28162.61127
  16. Indika, M., Marliza, Y., & Marisa, A. (2022). Pengaruh Dana Desa Dan Alokasi Dana Desa Terhadap Belanja Desa Di Pemerintah Desa Rantau Kadam Kecamatan Karang Dapo Kabupaten Musi Rawas Utara. Jurnal Sistem Informasi …, 2(1). https://adaindonesia.or.id/journal/index.php/sintamai/article/view/247
  17. Janisriwati, S. (2022). The Juridical Implication Of Coronavirus Disease 2019 (Covid-19) Pandemic National Disaster Status Determination Toward Companies Experiencing Bankruptcy. Syariah: Jurnal Hukum Dan Pemikiran, 22(2), 151–161. https://doi.org/10.18592/sjhp.v22i2.4953
  18. Joshi, M. M. (2021). The Enforciability of Force Majeure Clause in the Covid-19 Situation: A Comparative Analysis of the The Enforciability of Force Majeure Clause in the Covid-19 Situation: A Comparative Analysis of the Problems and Perspectives. IOSR Journal of Humanities And Social Science (IOSR-JHSS), 26(5), 1–8. https://doi.org/10.9790/0837-2605080108
  19. Kahar, S. H. A., Ikbal, M., Jabid, A. W., & Purbaya, A. (2019). Optimism, participative budgeting, and managerial performance in regional government work unit in Indonesia: A contingency theory approach. Quality - Access to Success, 20(171), 70–75
  20. Kirowati, D., Qimyatussa’adah, & Sugiharto. (2017). Penerapan Azas Pengelolaan Keuangan Desa (Studi Kasus : Desa Temboro Kecamatan Karas Kabupaten Magetan). Journal of Applied Managerial Accounting, 1(2), 216–224
  21. Leka, S. S., & Yanti, T. S. (2020). GSCA Model untuk Menentukan Pengaruh Kualitas Layanan dan Fasilitas Terhadap Kepuasan Mahasiswa Program Studi Statistika FMIPA Univeristas Islam Bandung. Prosiding Statistika, 6(2), 72–79. http://dx.doi.org/10.29313/.v6i2.22846
  22. Li, Y., Fan, P., & Liu, Y. (2019). What makes better village development in traditional agricultural areas of China? Evidence from long-term observation of typical villages. Habitat International, 83(November), 111–124. https://doi.org/10.1016/j.habitatint.2018.11.006
  23. Melaty, K. P., & Sari, S. P. (2021). Determinan Sisa Lebih Perhitungan Anggaran Desa: Studi Kabupaten Sukoharjo. Maksimum, 11(2), 123. https://doi.org/10.26714/mki.11.2.2021.123-130
  24. Mirjas, M., Fahlevi, H., & Diantimala, Y. (2021). Analisis Tren Penganggaran Bencana di Daerah Rawan Bencana: Studi Kasus pada Kabupaten Aceh Selatan. Jurnal Kajian Akuntansi, 5(2), 243. https://doi.org/10.33603/jka.v5i2.5531
  25. Njatrijani, R. (2019). Prinsip Good Corporate Governane dalam Pengelolaan Pungutan Sumbangan Pihak Ketiga Pada Perum Perhutani Jateng. Administrative Law and Governance Journal, 2(3), 493–498. https://doi.org/10.14710/alj.v2i3.493-498
  26. Nur Anggraeni, R. (2023). The Role of BUMDES in Increasing Village Original Income and the Village Community Economy in Sigi Regency. International Journal of Health, Economics, and Social Sciences (IJHESS), 5(3), 332–336. https://doi.org/10.56338/ijhess.v5i3.3971
  27. Oluyisola, O. E., Bhalla, S., Sgarbossa, F., & Strandhagen, J. O. (2022). Designing and developing smart production planning and control systems in the industry 4.0 era: a methodology and case study. Journal of Intelligent Manufacturing, 33(1), 311–332. https://doi.org/10.1007/s10845-021-01808-w
  28. Prastica, N., & Suswanta. (2022). The Effectiveness of Village Fund Utilization in The Covid-19 Pandemic Era. International Conference on Public …, 209(March 2020), 374–381. https://www.atlantis-press.com/proceedings/iconpo-21/125970907
  29. Rahmawati, R. S., & Ishak, J. F. (2020). Analisis Faktor – Faktor Yang Mempengaruhi Penyerapan Anggaran Belanja Pada Pemerintah Kota Cimahi. Indonesian Accounting Research Journal, 1(1), 180–189
  30. Ramadhani, R., & Setiawan, M. A. (2019). Pengaruh Regulasi, Politik Anggaran, Perencanaan Anggaran, Sumber Daya Manusia Dan Pengadaan Barang/ Jasa Terhadap Penyerapan Anggaran Belanja Pada OPD Provinsi Sumatera Barat. Jurnal Eksplorasi Akuntansi, 1(2), 710–726. https://doi.org/10.24036/jea.v1i2.104
  31. Rani, Y. (2019). Analisis Faktor Yang Mempengaruhi Sisa Lebih Perhitungan Anggaran (Silpa) Dan Kinerja Keuangan Daerah (Studi Pada 38 Kabupaten Dan Kota Se-Jawa Timur Tahun 2012-2016). Jurnal Ilmiah Mahasiswa FEB Universitas Brawijaya, 7(2), 1–13
  32. Saepudin, A., & Yusuf, M. (2022). The Effectiveness Of Village Fund Policy On Infrastructure Development. LITERACY : International Scientific Journals Of Social, Education and Humaniora, 1(3). http://jurnal-stiepari.ac.id/index.php/LITERACY
  33. Saputra, K. A. K., Sara, I. M., Jayawarsa, K., & Pratama, I. G. S. (2019). Management of Village Original Income in The Perspective of Rural Economic Development. International Journal of Advances in Social and Economics (IJASE), 1(2)
  34. Schwab, S., & Held, L. (2020). Different worlds Confirmatory versus exploratory research. Significance, 17(2), 8–9. https://doi.org/10.1111/1740-9713.01369
  35. Sembiring, S. (2017). Keberadaan Badan Usaha Milik Desa Dalam Meningkatkan Pendapatan Asli Desa. Kertha Patrika, 39(01), 16. https://doi.org/10.24843/kp.2017.v39.i01.p02
  36. Sopanah, & Haikal, M. F. F. (2021). Refocusing Anggaran di Masa Pandemi Covid-19. Conference on Economic and Business Innovation (CEBI), 221–222. https://doi.org/10.1016/0097-8493(84)90061-x
  37. Supadmi, N. L., & Suputra, I. D. G. D. (2022). The Effect of Optimizing Village Owned Business Entities, Village Assets Management, And Village Government Managerial Performance on Increasing Village Original Income. Journal of Accounting Finance and Auditing Studies (JAFAS), 67–89. https://doi.org/10.32602/jafas.2022.011
  38. Susanti, E., Zulaika, T., & Asi, O. (2020). Analysis of Village Income and Over Budget Calculation (SiLPA) Against Village Expenditures (Empirical Study of Villages in Katingan Regency 2016 - 2017 Period). Growth, 6(1), 37–53
  39. Tarlani, & Sirajuddin, T. (2020). Rural development strategies in Indonesia: Managing villages to achieve sustainable development. IOP Conference Series: Earth and Environmental Science, 447(1). https://doi.org/10.1088/1755-1315/447/1/012066
  40. Umiyati, S., & Wahyuni, S. (2023). Management Strategy of Village-Owned Enterprises in Increasing Village Original Income. Riwayat: Educational Journal of History and …, 6(4), 2841–2851. https://jurnal.usk.ac.id/riwayat/article/view/35252%0Ahttps://jurnal.usk.ac.id/riwayat/article/viewFile/35252/19489
  41. Wicaksono, Y. P., Surya, I., & Iskandar, E. (2017). Peran Badan Usaha Milik Desa (BUMDes) Amanah dalam Meningkatkan Pendapatan Asli Desa Padang Jaya Kecamatan Kuaro kabupaten Paser. EJournal Ilmu Pemerintahan, 5(4), 1637–1650
  42. Wijayanti, R., & Taufik, N. I. (2022). The Role of Village Funds to Improve Community Welfare: A Study in West Bandung Regency. IJEBD (International Journal of Entrepreneurship and Business Development), 5(1), 155–163. https://doi.org/10.29138/ijebd.v5i1.1641

Last update:

No citation recorded.

Last update:

No citation recorded.