Pengelolaan Keuangan. 0 P e n g e l o l a a n K e u a n g a n

2017

Pengelolaan Keuangan

0|P e n g e l o l a a n K e u a n g a n

Sub Tema 1.ADMINISTRASI DAN PENGELOLAAN KEUANGAN BLM

Tahu kah kamu Berdasarkan laporan audit kinerja BPKP yang dilaksanakan dari tahun 2011 sampai dengan tahun 2016, kinerja peran aktif masyakat pada tahap pelaksanaan didalam pertanggungjawaban yang meliputi kegiatan masyarakat untuk melakukan pembukuan administrasi kegiatan, pengelolaan kearsipan kegiatan dan keuangan, penyelesaian pembangunan sesuai jadwal, transparansi dan akuntabilitas pelaksanaan kegiatan, dalam kategori kurang berhasil. Administrasi keuangan merupakan bentuk pengelolaan keuangan. Pengelolaan keuangan meliputi perencanaan, penganggaran, tata cara pengelolaan, pencairan, dan penyimpanan, pengendalian dan pemeriksaan. Berdasarkan PMK no. 168 tahun 2015 dan perubahannya PMK no 173 tahun 2016, Pengelolaan keuangan Bantuan Langsung Masyarakat menjadi tanggung jawab sepenuhnya di masyarakat.


Ayo Amati Fasilitator banu bertugas untuk mendampingi desa Mekar, Harjasari, dan desa Mukti Jaya. Sesuai dengan surat usulan Bupati desa-desa tersebut diusulkan sebagai desa Pamsimas III yang bersumber dari APBN. Banu sebagai fasilitator CD telah mendampingi didalam proses pembentukan KKM. Banu mengajak KKM di desa-desa tersebut untuk mengumpulkan 4% dengan total sebesar Rp 14.000.000 didepan dengan cara cicilan yang akan dikenakan kepada seluruh KK pada desa-desa tersebut. hasilnya desa Mekar jumlah KK 451, sampai saat ini sudah terkumpul Rp 8.000.000 dan dipegang oleh Bendahara KKM, namun tidak dilengkapi dengan bukti penerima (tidak ada daftar iuran in cash yang memuat nama warga, tanda tangan yang bersangkutan, dan tanggal yang bersangkutan menyetor. Desa Harjasari (390KK): dana sudah terkumpul sebesar Rp 7.650.000 dilihat didalam daftar penerimaan incash. iuran incash hanya dari 2 dusun (140KK). Iuran dikumpulkan dari jimpitan dan iuran lain yang dikumpulkan pada saat panen. Pengeluran sebesar Rp 500.000 untuk pencatatan di Notaris, Rp 100.000 untuk biaya perjalanan ke Notaris 2 orang. Buktibukti pengeluaran tersebut sudah ada, tetapi belum dicatatat/dibukukan sebagaomana mestinya. Desa Mukti Jaya merupakan desa dampingan Banu yang paling jauh, terletak di lerenag bukit, perjalan ke desa tersebut harus jalan kaki kirakira 1 jam setelah menggunkan motor. Di desa ini incash terkumpul sebesar Rp 2.230.000 tercantum didalam daftar penerimaa iuran lngekap. dipegang oleh bendahara.


1. Dari cerita di atas, desa mana yang sudah mendekati memenuhi administrasi keuangan? Jelaskan .................................................................................................................................................. .................................................................................................................................................. .................................................................................................................................................. .................................................................................................................................................. ....................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... 2. ........................................................................................................................................... Menurut anda dampak dan resiko yang mungkin terjadi dari keadaan desa-desa cerita ........................................................................................................................................... di atas? ........................................................................................................................................... .................................................................................................................................................. ........................................................................................................................................... .................................................................................................................................................. ........................................................................................................................................... .................................................................................................................................................. .................................................................................................................................................. ....................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... 3. Menurut anda apa yang seharusnya dilakukan oleh KKM dimasing-masing desa ........................................................................................................................................... tersebut ........................................................................................................................................... ........................................................................................................................................... .................................................................................................................................................. ........................................................................................................................................... .................................................................................................................................................. .................................................................................................................................................. .................................................................................................................................................. .................................................................................................................................................. . ........................................................................................................................................... 4. ........................................................................................................................................... Menurut anda apa yang seharusnya dilakukan oleh Banu? ........................................................................................................................................... .................................................................................................................................................. ........................................................................................................................................... .................................................................................................................................................. ........................................................................................................................................... .................................................................................................................................................. ........................................................................................................................................... .................................................................................................................................................. ........................................................................................................................................... .................................................................................................................................................. . ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... 3|P e n g e l o l a a n K e u a n g a n ........................................................................................................................................... ...........................................................................................................................................

Ayo Diskusikan Buatlah kelompok yang terdiri dari 4-5 orang, kemudian berdiskusi dengan bahad diskusi di bawah ini, kemudian masing-masing kelompok presentasikan hasilnya. Bahan Diskusi 1 Dari laporan hasil Audit, terdapat temuan yaitu: Pada KKM Terung Bulan, dari anggaran Rp220.000.000,00 telah dibangun infrastruktur senilai Rp75.416.500,00. Pada saat audit, saldo sebesar Rp144.583.500,00 tidak diketemukan. Sehingga terdapat selisih sebesar Rp144.583.500,00. Menurut keterangan Bendahara KKM, saldo sebesar Rp144.583.500,00 telah dipergunakan untuk: 1) Keperluan pribadi pengurus KKM sebesar Rp139.083.500,00, 2) Berada pada pihak ketiga sebesar Rp5.500.000,00.

1. Menurut anda mengapa hal tersebut dapat terjadi? Dan jelaskan ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ 4|P e n g e l o l a a n K e u a n g a n ............................................................................................................................................ ....................

2. Jelaskan dampak yang terjadi? ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... .............................

3. Menurut anda jika anda sebagai fasilitator, apa yang seharsunya dilakukan agar tidak terjadi kecurangan yang dilakukan oleh KKM? ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... .............................


Bahan Diskusi 2. Berdasarkan hasil kunjungan lapangan, atas bukti pembayaran kegiatan Pamsimas di KKM bekaka di Desa Asri diketahui bahwa terdapat bukti pembelian pasir dan kerikil pada Toko Dayajaya Pada tanggal 2 November 2015 di toko Daya Jaya dan 27 November di Toko Nusa Dharma II dengan total pembelian Rp.9.560.000,00 (50m3), sesuai dengan jumlah didalam RAB. Setelah ditelusuri lebih lanjut dan konfirmasi dari Satlak dan KKM diketahui bahwa pasir dan kerikil tidak dibeli dari toko material namun dibeli dari daerah sekitar desa dan tidak ada bukti pembelian atas pasir dan kerikil tersebut. Berdasarkan hasil konfirmasi diketahui bahwa biaya yang dikeluarkan oleh satlak untuk membeli pasir adalah Rp6.300.000,00 (50m3). Selisihnya sebesar Rp 3.260.000 dicatat sebagai penerimaan incash. 1. Menurut Anda, mengapa hal tersebut terjadi? ............................................................................................................................................. ............................................................................................................................................. ............................................................................................................................................. ............................................................................................................................................. ............................................................................................................................................. ............................................................................................................................................. ............................................................................................................................................. ............................................................................................................................................. ............................................................................................................................................. ............................................................................................................................................. .......... ........................................................................................................................................... ........................................................................................................................................... 2. Menurut dampak dan resiko dari cerita di atas? ............................................................................................................................................. ............................................................................................................................................. ............................................................................................................................................. ............................................................................................................................................. ............................................................................................................................................. ............................................................................................................................................. ............................................................................................................................................. 6|P e n g e l o l a a n K e u a n g a n ............................................................................................................................................. .............................................................................................................................................

Bahan Diskusi 3 Bendahara Satlak desa Ladang Atas melakukan pembayaran untuk pembayaran upah sebesar Rp 1.500.000 untuk 4 orang, pembelian semen sebesar Rp 1.200.000, pembelian batu bata sebesar 1.400.000. Hasil konfimasi, coordinator KKM tidak mengetahui adanya pembelanjaan tersebut dan pembelanjaan lainnya dan merasa tidak dilibatkan, menurutnya Satlak adalah orangnya Kades. Menurut bendahara, Koordinator KKM sibuk dan tidak sejalan dengan satlak. 4. Menurut anda permasalahan apa yang ada didalam, KKM tersbut? ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... 3...................................................................................................................................... Menurut anda bagaimana untuk membuktikan bahwa administrasi keuangan telah dilakukan dengan benar? ........................................................................................................................................... ............................................................................................................................................... ........................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... 4................................................................................................................................................ Kepada siapa rekomendasi tesebut diberikan? ............................................................................................................................................... ..................................................................................................................................... ............................................................................................................................................... ........................................................................................................................................... ............................................................................................................................................... ........................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... 7|P e n g e l o l a a n K e u a n g a n ............................................................................................................................................... ...............................................................................................................................................

Ayo lakukan Masing-masing susunlah transaksi berikut kedalam buku-buku pencatatan terkait sesuai format Pamsimas, jika diperlukan dapat meminta bantuan fasilitator teknis terkait dengan pengisian format hanya untuk fomat terkait dengan teknik. No Urut 1 2

Tanggal

Transaksi

Jumlah

22-Okt-15 22-Okt-15

Tarik tunai RPD 4 Ganti transport KKM ke DC tgl 20 Okt

80.800.000 150.000

3 4 5 6 7 8 9 10 11 12 13 14 15 16

22-Okt-15 22-Okt-15 23-Okt-15 23-Okt-15 23-Okt-15 23-Okt-15 24-Okt-15 24-Okt-15 24-Okt-15 24-Okt-15 25-Okt-15 25-Okt-15 25-Okt-15 25-Okt-15

Transport KKM ke Bank Beli material reservoir Transfer pembelian pipa Pengadaan listrik Beli material reservoir Membayar biaya pelatihan BPSPAMS Rapat koordinasi pekerjaan fisik Membayar HOK tukang 3 hari Inkind penggalian reservoir Beli material reservoir Beli asesoris pipa Beli bambu 100 batang Beli material reservoir Ember 20 buah

105.000 9.350.000 41.214.000 5.000.000 7.765.000 3.000.000 250.000 450.000 2.000.000 7.345.000 910.000 1.500.000 3.370.000 140.000


Alat Bantu: Vidio Pengelolaan Keuangan (www.Pamsimas.org)

Sub Tema 2. PENGGUNAAN SISA DANA BLM (PENGHEMATAN)

Tahu kah kamu Sisa Penggunaan dana BLM APBN harus disetorkan ke kas Negara. Menurut PMK 173 tahun 206 tentang perubahan PMK No. 168 tahun 2015, penenima Bantuan Pemerintah harus menyampaikan bukti surat setoran sisa dana ke rekening Kas Negara kepada PPK sesuai dengan perjanjian kerja sama sebagai dokumen tambahan laporan pertanggungjawaban. Sisa dana BLM (Penghematan) diperoleh dari efisiensi, perbedaan harga pada saat perencanaan dengan saat belanja, potogan harga belanja, dapat berupa uang, maupun material. Penghematan harus dimanfaatkan secara optimal dan harus menambah manfaat.


Ayo Amati Diskusi anatar Hasan dengan Faqih mngenaikondisi desa Dadirapi. Hasan dan Faqih merupakan fasilitator di satu kabupaten yang sama. Kondisi Desa Dadirapi adalah sebagai berikut: desa Dadirapi pada akhir kegiatan

(kagiatan

telah

selesai)

terdapat

sisa

dana

sebesar

Rp5.709.000,00, yang terdiri dari sisa dana karena perbedaan harga didalam RAB dengan harga pada saat pembelian sebesar Rp 4.240.000, dan bunga bank sebesar Rp 1.469.000. jika hal tersebut terjadi di desa Pamsimas tahun 2017, menurut Hasan

fasilitator pendamping akan

menyarankan KKM untuk menyetorkan sisa dana tersebut ke kas negara, agar tidak terjadi temuan. Sedangkan menurut Faqih setuju, namun jumlah yang disetorkan hanya sebesar Rp 4.240.000. 1. Menurut anda, apakah anda setuju dengan pendapat Hasan, Faqih atau tidak setuju kedua-duanya? Jelaskan ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ ............................................................................................................................................ .................... ........................................................................................................................................... ........................................................................................................................................... 10 | P e n g e l o l a a n K e u a n g a n

2. Jelaskan dampak keputusan yang diambil menurut 1) Hasan, 2) Faqih, 3) pendapat anda sendiri? Jelaskan ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... .............................. ...........................................................................................................................................

3. Jika ternyata sisa Rp 4.240.000 tersebut berupa material, asesories sumur bor, yang tidak digunakan lagi, apa yang harus fasilitator lakukan ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... .............................. ........................................................................................................................................... ...........................................................................................................................................

11 | P e n g e l o l a a n K e u a n g a n

Ayo Diskusikan Bahan Diskusi 1 Hasil audit atas bukti pertanggungjawaban kegiatan Pamsimas di KKM Target Desa Bukit Hijau Kecamatan desiran menunjukkan bahwa saldo kas dalam pembukuan yang dilaporkan sejumlah Rp 0,00 namun dari hasil konfirmasi diketahui masih terdapat sisa dana yang belum dimanfaatkan dan disimpan oleh Bendahara KKM yang berasal dari sisa pembayaran upah sebesar Rp5.800.000,00. 1. Menurut anda apa yang terjadi di desa tersebut? jelaskan resiko yang mungkin timbul? .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. 2. Jika cerita tersebut diatas diketahui pada taggal 1 Desember 2017, menurut anda apa .............................................................................................................................................. yang sebaiknya disarankan oleh fasilitator kepada KKM? Tentukan dan jelaskan ........................................................................................................................................... langkah-langah yang diambil untuk mendukung saran fasilitator ........................................................................................................................................... .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. 12 | P e n g e l o l a a n K e u a n g a n .............................................................................................................................................. ..............................................................................................................................................

Bahan Diskusi 2 Kegiatan Pamsimas di KKM Bantaran di Desa Sungai Air telah selesai pada tanggal 30 Nopember. Pada saat perhitungan akhir yang dilakukan oleh KKM dan satlak diketahui terdapat kelebihan pembelian aksesoris pipa Rp4.500.000,00. Jika hal tersebut terjadi pada tanggal 30 November 2017, menurut anda 1. Apa yang akan anda sarankan ke KKM tersebut? .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. 2. ........................................................................................................................................... Bagaimana mekanisme penggunaan penghematan dana BLM? ........................................................................................................................................... .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. 3. ........................................................................................................................................... Jika KKM memilih untu menyetorkan ke kas negara, bagaiman prosedur yang harus ........................................................................................................................................... dilakukan? .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. 13 | P e n g e l o l a a n K e u a n g a n .............................................................................................................................................. .............................................................................................................................................. ..............................................................................................................................................

Ayo lakukan Setelah berdiskusi, isilah identifikasi kapan dan pada kegiatan apa akan terjadi penghematan dana pada desa dampingan anda saat ini. Susunlah ke dalam table berikut: No Urut

Kemungkinan pada kegiatan terjadinya penghematan dana

Kapan

Kemungkinan akan dimanfaat untuk kegiatan apa

Target waktu yang dibutuhkan

1 2 3 dst


Sub Tema 2. PELAPORAN DAN PERTANGGUNGJAWABAN DANA BLM KEPADA MASYARAKAT

Tahu kah kamu Pengukuran Kinerja pengelolaan keuangan Masyarakat (KKM) adalah

untuk

mengukur

tingkat

penguasaan

Satlak

atas

pengelolaan keuangan sesuai dengan ketentuan yang telah disampaikan oleh fasilitator. Sekaligus dapat digunakan untuk meningkatkan pemahaman pengelolaan keuangan baik kepada KKM, Fasilitator maupun pada jenjang yang lebih tinggi. Hal tersebut dapat terjadi apabila hasil pengukuran dilaporkan tepat waktu, dan pemahaman yang cukup atas instrument pengukuran didalam SOP.


Ayo Amati Manyu adalam melakukan penguuran kinerja pada 3 desa dampingangannya sangat hati-hati dan selalu membawa SOPnya. Menurutnya agar apa yang dilakukan sesuai dengan tujuan dlakukan pengukuran dan tidak ada yang terlewat. Setelah selesai melakukan pengukuran dia akan menjelaskan hasil dan rekomendasi yang harus dilakukan kepada Satlak, kemudian foto hasilnya dan dikirim ke DFMA. Di lain pihak Seno juga seorang fasilitator, karna merasa sudah hapal dengan SOP, maka dia hanya berbekal pada instrument dan lembar penilaian. Karena merasa Bendahara di desa 3 desa dampingannya dapat dipercaya, Seno tidak melakukan kas opname. Hanya menanyakan berapa jumlah uang yang dipegang dan cek buku penerimaan dan pengleuaran. Setelah selesai, seno menjelaskan hasilnya ke Satlak, dan membawa hasil penilaian pulang.

1.

Menurut anda, mana yang benar apa yang dilakukan Manyu atau Seno? Jelaskan? .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .......................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... 16 | P e n g e l o l a a n K e u a n g a n

2. Menurut anda apa dampak dan resiko jika pengukuran kinerja dilakukan seperti yang dialkukan oleh 1) Manyu, 2) Seno? .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .......................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ...........................................................................................................................................

3. Sebutkan dan jelaskan langkah-langkah untuk melakukan pengukuran kinerja pengelolaan keuangan KKM? .............................................................................................................................................. .............................................................................................................................................. .............................................................................................................................................. .......................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ...........................................................................................................................................


Ayo Diskusikan Bahan Diskusi 1 Pada saat dilakukan pengukuran kinerja di KKM Dandan desa Nisin Kecamatan Lunar terdapat transaksi sampai sebagai berikut:

Bukti-bukti yang ditemukan: Slip penarikan, nota toko ATK Djaja (untuk pembelian ATK, catridge, Kertas), nota fotocopy dari gerai fotocopy ’Mega’, nota pembelian alat peraga CTPS dari Toko Ahai. Nota pembellian besi dari toko bangunan ’Bangun Jaya”. 1. Menurut anda instrument apa saja yang terkait didalam kasus di atas, berapa nilainya masing-masing? Kategori kinerja?, jelaskan… .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... ........................................................................................................................ ........................................................................................................................................... 18 | P e n g e l o l a a n K e u a n g a n ........................................................................................................................................... ...........................................................................................................................................

Bahan Diskusi 2 pengukuran kinerja dilakukan pada tanggal 28 Juni 2016. Sisa dana didalam buku penerimaan dan pengeluaran tanggal 26 Juni 2016 sebesar Rp 1.760.000. dana ditangan bendahara sebesar Rp 5 juta, dan di ketua satlak sebesar Rp 7,5 juta. selain itu terdapat bukti pembayaran (Invoice) dari pembelian besi “1” sebesar Rp 7,6 juta, pembelian semen Rp 1,5 juta tanggal 27 Juni. Dan slip penarikan dari bank sebesar Rp. 21.600.000. 1. Menurut anda berapa nilai diberikan pada instrument terkait, jelaskan .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... ........................................................................................................................ ........................................................................................................................................... ........................................................................................................................................... ......................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... 2. Apa saja yang harus anda lakukan apabila mendapati kejadian tersebut? ........................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... ........................................................................................................................ ........................................................................................................................................... ........................................................................................................................................... ......................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ...........................................................................................................................................


Bahan Diskusi 3 Tanggal 10 Agustus 2016 terlihat transaksi pembayaran pembelian pipa sebesar Rp 17 juta. bukti yang ada adalah slip transfer. 1.

Menurut anda apa yang seharusnya dilakukan apabila menemui kasus tersebut?

.................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .......................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... 2. Resiko apa yang mungkin terjadi, apabila tidak dilakukan penelusuran lebih ........................................................................................................................................... lanjut? .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .......................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ...........................................................................................................................................


Ayo lakukan Dari diskusi sebelumnya, maka identifikasi dokumen yang diperlukan, selain nota, resiko apabila tidak sama dengan dokumen, dan tuangkan ke dalam table berikut:

No Urut

Instrument pengukuran kinerja

Dokumen dasar (dokumen yang harus ditelusuri)

Kemugkinan resiko apabila tidak sama dengan dokumen

keterangan

1 2 3 Dst (15)


Sub tema 4 Pelaporan dan Pertanggungjawaban

Tahu kah kamu Didalam laporan audit BPKP tahun-tahun sebelumnya, pelaporan dan pertanggungjawaban kegiatan di Masyarakat masih menjadi temuan. Dengan adanya PMK 168 tahun 2015 dan perubahannya PMK 173 tahun 2016, pertanggungjawaban keuangan BLM menjadi hal yang perlu mendapat perhatian. Pelaporan dan pertangungjawaban keuangan Bantuan langsung Masyarakat APBN harus diajukan kepada PPK Pamsimas di Kabupaten ketika kegiatan telah selesai atau pada akhir tahun anggaran dengan prosedur dan format yang sudah ditentukan. Suatu kejadian keuangan dikatakan dapat dipertanggungjawabkan apabila sesuai dengan bukti yang akurat dan dilengkapi denngan dokumen pendukung. Selain itu untuk transaparansi, maka laporan keuangan harus ditempel di papan informasi yang strategis. Namun demikian tidak semua orang boleh memeriksa laporan keuangan dan transaksi keuangan yang dilakukan oleh masyarakat (KKM). Untuk memeriksa laporan keuangan, harus mempunyai surat tugas dan tujuan yang jelas, hal ini untuk menghindari penyalahgunaan tujuan pemeriksaan, misal: LSM atau pihak tertentu untuk melakukan pemerasan.


Ayo Amati Temuan laporan audit tahun 2015 sebagai berikut Penggunaan Dana sebesar Rp134.960.091,00 belum Dilengkapi Bukti Pertanggungjawaban yang Sah. Berdasarkan hasil pemeriksaan terhadap laporan penggunaan dana (LPD), buku penerimaan dan pengeluaran serta bukti pembelian yang dilaksanakan oleh enam desa penerima dana Program Pamsimas tahun 2015 yang disampel, ditemukan kondisi sebagai berikut: 1. Penggunaan dana yang telah tercatat di buku penerimaan dan pengeluaran namun tidak didukung dengan bukti pembelian berupa nota/kuitansi di Desa Rang rang sebesar Rp75.119.000,00; 2. Penggunaan dana tidak tercatat di buku penerimaan dan pengeluaran serta tidak disertai nota/kuitansi pembelian, hal ini terlihat dari selisih kas pembukuan dan saldo kas yang dipegang oleh bendahara sebesar Rp59.841.091,00 terdiri dari Desa rangrang (Rp50.941.691,00), Desa Padang sekali (Rp2.090.000,00), dan Desa Bantalan (Rp6.809.400,00). 1. Menurut Anda apa penyebab adanya temuan tersebut? dan apa akibat? jelaskan .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... ................................................................................. 23 | P e n g e l o l a a n K e u a n g a n ........................................................................................................................................... ........................................................................................................................................... ...........................................................................................................................................

2. Bagiamana implikasi apabila hal tersebut ditemui pada tahun 2017? .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... .................................................................................................................................................... ................................................................................. ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... 1. ........................................................................................................................................... Apa yang seharusnya fasilitator lakukan agar hal tersebut tidak terjadi? ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ...................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ...........................................................................................................................................


Ayo Diskusikan Bahan diskusi I Diskusikan dan Susunlah laporan dan dokumen lainnya yang diperlukan untuk pencaiarna tahap II, dengan data-data berikut: Telah direncanakan Pencairan Tahap II, sebesar 40% dari jumlah BLM sebesar Rp 245.000.000. Tahap II direncanakan untuk pembayaran kegiatan pengeboran sebesar Rp 70.000.000, pembelian material sebesar Rp 23.000.000, dan pembayaran tukang 4 orang sebesar Rp 5.000.000. kegiatan yang telah dilaksanakan dan dibayar adalah sebagai berikut:  Diketahui pencairan Tahap I sebagai berikut: o RPD Kecil : sebesar Rp 28.000.000, dicairkan tanggal 5 Juni dan dibelanjakan dari tanggal 5-10 Juni sebesar Rp 26.500.000 o RPD kecil 2: sebesar Rp 26.000.000, dicairkan tanggal 15 Juni, dan dibelanjakan dari tanggal 15-19 Juni sebesar Rp 24.300.000 o RPD kecil 3: sebesar Rp 16.000.000, dicairkan tanggal 24 Juni, dan dibelanjakan dari tanggal 24-27 Juni sebesar Rp 14.400.000 o RPD kecil 4: sebesar Rp 23.000.000, dicairkan tanggal 30 Juni, dan dibelanjakan dari tanggal 30 – 4 Juni sebesar Rp 22.050.000


o RPD kecil 5: sebesar Rp 5.000.000, ditarik tanggal 3 Juli, dan dibelanjakan dari tanggal 4-7 sebesar Rp 2.850.000.

Bahan diskusi II Kurang tertibnya pencatatan Buku Penerimaan dan Pengeluaran pada KKM Gunung Emprit di Desa Kedasih. Selian itu Adanya pengeluaran yang belum didukung dengan laporan pertanggungjawaban, yaitu Rp Rp92.668.900,00, (atas penarikan tahap II).

1.

Jelaskan hubungan antara ketertiban didalam pencatatan dan pertanggungjawaban? ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ...................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ...........................................................................................................................................

2. Seberapa pentingnya laporan pertanggungjawaban bagi KKM? Dampak dan resiko apa yang terjadi apabila KKM: 1)tidak membuat laporan pertanggungjawaban penggunaan keuangan, 2) laporan pertanggungjawaban tidak akurat? Masing-masing jelaskan! ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... ............................................................................................................................................... .................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ...........................................................................................................................................


Ayo lakukan Susunlah Langkah-langkah didalam membuat laporan pertanggungjawaban, kapan pertanggungjawaban harus dilaporkan dan kepada siapa harus dilaporkan


Sub tema 5 Pengumpulan Kontribusi Masyarakat

Tahu kah kamu Pengenaan incash dan inkind sebagai bentuk keterlibatan masyarakat didalam satu program, dengan harapan masyarakat dapat ikut menjaga infrastruktur yang terbangun. Oleh karena itu rasa memiliki harus terus ditumbuhkan. Fasilitator sebagai ujung tombak di masyarakat harus mampu menumbuhkan keinginan masyarakat untuk melibatkan diri didalam program, sehingga dengan sukarela dalam pengumpulan kontribusi. Diperlukan kreatifitas fasilitator agar kontribusi tersebut dapat memenuhi target minimal.


Ayo Amati Lagi-lagi laporan audit BPKP. Ditemukan: Yaitu adanya Penyediaan Kontribusi Masyarakat Dalam Bentuk In Cash maupun In Kind Dalam RKM Hanya Formalitas. Dari hasil sampling peninjauan lapangan pada tiga desa yaitu Desa Sidomulyo Kecamatan Pagerbarang, Desa Kalisoka Kecamatan Dukuhwaru dan Desa Warureja Kecamatan Warureja terhadap pelaksanaan Program PAMSIMAS II dijumpai bahwa dana partisipasi masyarakat yang berupa incash dan in-kind secara riil atau dalam kenyataannya tidak ada realisasi. In-cash yang dicatat di buku Penerimaan dan Pengeluaran, dan dilaporkan dalam pertanggungjawaban kegiatan dalam kenyataan dananya tidak berasal dari masyarakat melainkan uang pinjaman dari Kepala Desa dan atau mengambilkan dari dana BLM sedangkan In-kind atau swadaya masyarakat berupa tenaga kerja dalam realisasinya tidak berjalan karena seluruh tenaga kerja untuk pelaksanaan kegiatan dibayar yang dananya diambilkan dari dana BLM.

1.

Menurut anda apakah hal tersebut wajar terjadi? Mengapa hal tersebut bisa terjadi? ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. 29 | P e n g e l o l a a n K e u a n g a n ................................................................................................................................................. ...................................................................................................... ...........................................................................................................................................

2. Bagaimana peran fasilitator, apabila desa dampingannya melakukan hal-hal tersebut? ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... .................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... 3. Menurut ........................................................................................................................................... anda, apabila kasus tersebut terjadi di tahun 2017 apakah mempunyai implikasi dalam kaitannya dengan pertanggungjawaban kegiatan? Sebutkan dan jelaskan ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... ................................................................................................................................................... .................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ...........................................................................................................................................


Ayo Diskusikan Bahan diskusi I Desa Panembahan merupakan desa yang diusulkan untuk mendapat Pamsimas III tahun 2016. Program Pamsimas tahun 2016 direncanakan akan melayani 160 KK di 2 dusun (dusun atas dan dusun bawah) dari 5 dusun dengan jumlah penduduk keseluruhan 633 KK. Rata-rata penghasilan penduduk desa ini dari bercocok tanam, dan berkebun. Penduduk Dusun atas dan dusun bawah merasa keberatan untuk berkontribusi, terutama incash walaupun hanya sebesar Rp 87.500.

1.

Bagaimana strategy fasilitator agar kontribusi baik incash dan inkind nantinya dapat dipenuhi? ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ...................................................................................................... ........................................................................................................................................... ........................................................................................................................................... 2. ........................................................................................................................................... Menurut pengamatan dan atau pengalaman anda, Potensi apa saja yang ........................................................................................................................................... memungkinkan pengumpulan incash dapat dipenuhi? ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. 31 | P e n g e l o l a a n K e u a n g a n ................................................................................................................................................. ................................................................................................................................................. ......................................................................................................

Bahan diskusi 2 Desa Andalan diusulkan mendapat program pamsimas tahun 2016. dengan jumlah kebutuhan biaya sebesar Rp 289.000.000. yang terdiri dari Rp 202.300.000 BLM, Incash 4% sebesar Rp 11.560.000, dan inkind 16% sebesar Rp 46.240.000. dari hasil survey, diketahui terdapat beberapa warga di dusun sasaran mengalami keterbatasan dana dan juga kurangnya kesukarelaan sebagian warga untuk berkontribusi. Dalam diskusi dengan fasilitator, Kepala desa mengusulkan incash diambil dari raskin.

1. Mendapati permasalahan ini, apa yang harus dilakukan seorang fasilitator ? ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ...................................................................................................... ........................................................................................................................................... ........................................................................................................................................... ........................................................................................................................................... 2. ........................................................................................................................................... Bagaimana fasilitator memberikan pengertian pentingnya kontribusi masyarakat dalam program Pamsimas? ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ................................................................................................................................................. ...................................................................................................... ........................................................................................................................................... 32 | P e n g e l o l a a n K e u a n g a n ........................................................................................................................................... ...........................................................................................................................................

Ayo lakukan Ayo berkreasi dengan menyusun potensi pengumpulan Incash dan inkind, kondisi, dan strategy pengumpulan masing –masing desa dampingan.


Pengelolaan Keuangan. 0 P e n g e l o l a a n K e u a n g a n

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