Harahap, Melati (2023) PELAKSANAAN ASAS PENGELOLAAN KEUANGAN DESA DI DESA TANJUNG SIRAM KECAMATAN BILAH HULU KABUPATEN LABUHANBATU PROVINSI SUMATERA UTARA. Other thesis, IPDN.
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MELATI HARAHAP_30.0113_PELAKSANAAN ASAS PENGELOLAAN KEUANGAN DESA DI DESA TANJUNG SIRAM KECAMATAN BILAH HULU KABUPATEN LABUHANBATU PROVINSI SUMATERA UTARA.pdf Download (812kB) | Preview |
Abstract
ABSTRACT Problem Statement/Background (GAP): Village financial management must be based on regulations regarding village financial management, because its implementation must be in accordance with the principles of good and correct village financial management, so as to avoid all forms of misappropriation of village funds. Purpose: The purpose of writing is to get an overview of the financial management principles of Tanjung Siram Village, to find out the inhibiting factors for the financial management principles of Tanjung Siram Village, and to find out the efforts of Village Apparatuses and the Community and Village Empowerment Service so that village financial management is in accordance with applicable principles. Method The method used in this paper is descriptive qualitative research with an inductive approach. Sources of data are primary and secondary data with data collection techniques of interviews, observation, and documentation, as well as using data analysis by means of data reduction, data display, and drawing conclusions. The data used in this study is APBDes data for 2021 and this research uses the basic concept of village financial management with transparency, accountability, participatory, orderly and budgetary discipline. Result: The results of this study indicate that in the implementation of the principles of financial management in Tanjung Siram Village, not all are in accordance with the applicable principles, there are several causative factors such as inadequate human resources, lack of facilities and infrastructure, lack of community participation, and other factors, namely misunderstanding between the community and the village government regarding the implementation of budget realization. Conclusion: The implementation of the principles of financial management in Tanjung Siram Village is quite good even though not all of them are in accordance with the applicable principles, so that the efforts of the Village Apparatus and DPMD in improving the implementation of the principles of financial management in Tanjung Siram Village such as, a good understanding of laws and regulations, coordination with the Regional Government, providing access to information, providing information boards, outreach, as well as providing criticism and suggestions as well as evaluating the implementation of activities in improving the principles of village financial management. Keywords: Accountable, Orderly Budget, Participatory, Transparent ABSTRAK Permasalahan/Latar Belakang (GAP): Pengelolaan keuangan desa harus didasarkan pada peraturan tentang pengelolaan keuangan desa, karena pelaksanaannya harus sesuai dengan asas pengelolaan keuangan desa yang baik dan benar, agar terhindar dari segala bentuk penyelewengan dana desa. Tujuan: Tujuan penulisan yaitu untuk mendapatkan gambaran pelaksanaan asas pengelolaan keuangan Desa Tanjung Siram, mengetahui faktor penghambat pelaksanaan asas pengelolaan keuangan Desa Tanjung Siram, serta mengetahui upaya Aparatur Desa dan Dinas Pemberdayaan Masyarakat dan Desa agar pengelolaan keuangan desa sesuai dengan asas yang berlaku. Metode: Metode yang digunakan dalam penulisan ini yaitu penelitian deskriptif kualitatif dengan pendekatan induktif. Sumber data yaitu data primer dan sekunder dengan teknik pengumpulan data wawancara, observasi, dan dokumentasi, serta menggunakan analisis data dengan cara reduksi data, tampilan data, dan penarikan kesimpulan. Data yang digunakan dalam penelitian ini yaitu data APBDes Tahun 2021 dan penelitian ini menggunakan konsep asas pengelolaan keuangan desa dengan transparan, akuntabel, partisipatif, tertib dan disiplin anggaran. Hasil: Hasil penelitian ini menunjukkan bahwa dalam pelaksanaan asas pengelolaan keuangan di Desa Tanjung Siram masih belum semua sesuai dengan asas yang berlaku, terdapat beberapa faktor penyebab seperti sumber daya manusia yang kurang memadai, kekurangan sarana dan prasarana, kurangnya partisipasi masyarakat, dan faktor lainnya yaitu adanya kesalahpahaman antara masyarakat terhadap pemerintah desa terkait pelaksanaan dan informasi keuangan desa. Kesimpulan: pelaksanaan asas pengelolaan keuangan di Desa Tanjung Siram sudah cukup baik walaupun masih belum semua sesuai dengan asas yang berlaku, sehingga upaya dari Aparatur Desa dan DPMD dalam meningkatkan pelaksanaan asas pengelolaan keuangan di Desa Tanjung Siram seperti, pemahaman yang baik tentang peraturan perundang-undangan, adanya koordinasi dengan Pemerintah Daerah, pemberian akses informasi, penyediaan papan informasi, sosialisasi, dan juga adanya kritik dan saran serta evaluasi pelaksanaan kegiatan dalam meningkatkan asas pengelolaan keuangan desa. Kata Kunci: Akuntabel, Partisipatif, Tertib Anggaran, Transparan
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 22 May 2023 06:08 |
| Last Modified: | 22 May 2023 06:08 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/12351 |
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