septyandi, alfian and Asri, Jatnika Dwi (2024) PENGELOLAAN KEUANGAN DESA AJI KUNING DI KECAMATAN SEBATIK TENGAH KABUPATEN NUNUKAN PROVINSI KALIMANTAN UTARA. Diploma thesis, institut pemerintahan dalam negeri.
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Abstract
ABSTRACT Background (GAP): Village finance plays a crucial role in governance and local development, particularly evident in the development of the Village Fund in North Kalimantan Province. However, not all villages in the region effectively manage their finances. Objective: This research aims to assess the financial position and management practices of Aji Kuning Village in Central Sebatik, Nunukan, North Kalimantan. Additionally, it seeks to explore the extent of community involvement in the financial management of the village. Method: A qualitative approach was employed for this study. Primary data were collected through interviews with village officials and the village head using the Purposive Sampling technique. Secondary data were sourced from the Aji Kuning Village Revenue and Expenditure Budget for 2021-2023. Data collection methods included Semi-Structured Interviews and Documentation. Data analysis involved data collection, reduction, presentation, and drawing conclusions. Results/Findings: The research findings indicate that overall, the financial management of Aji Kuning Village is deemed good, supported by positive indicators in four key areas. However, there is a notable deficit due to insufficient Regional Original Income (PAD) impacting the implementation stage. Conclusion: The study concludes that Aji Kuning Village demonstrates effective financial management practices, despite challenges related to revenue generation. Moreover, the active involvement of the village community in budget planning and decision-making processes, particularly concerning expenditure of village funds, is evident. Keywords: Management, Finance, Village Fund ABSTRAK Latar Belakang (GAP): Keuangan desa memiliki peran vital dalam mendukung penyelenggaraan pemerintahan dan pembangunan desa. Meskipun Provinsi Kalimantan Utara mengalami perkembangan dalam Dana Desa, belum semua desa di wilayah ini mampu mengelola keuangannya dengan efektif. Tujuan: Penelitian ini bertujuan untuk mengidentifikasi posisi keuangan dan praktik pengelolaan keuangan di Desa Aji Kuning, Sebatik Tengah, Nunukan, Kalimantan Utara. Selain itu, penelitian ini juga bertujuan untuk mengeksplorasi tingkat keterlibatan masyarakat dalam pengelolaan keuangan desa tersebut. Metode: Pendekatan kualitatif digunakan dalam penelitian ini. Data primer diperoleh melalui wawancara dengan pejabat desa dan kepala desa menggunakan teknik Purposive Sampling. Data sekunder berasal dari Anggaran Pendapatan Belanja Desa Aji Kuning Tahun 2021-2023. Metode pengumpulan data meliputi wawancara semi-terstruktur dan dokumentasi. Analisis data dilakukan dengan metode pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil/Temuan: Hasil penelitian menunjukkan bahwa pengelolaan keuangan Desa Aji Kuning dinilai baik secara umum, didukung oleh indikator positif dalam empat area kunci. Namun, terdapat defisit yang signifikan akibat kurangnya Pendapatan Asli Daerah (PAD) yang mempengaruhi tahap implementasi. Kesimpulan: Penelitian ini menyimpulkan bahwa Desa Aji Kuning menunjukkan praktik pengelolaan keuangan yang efektif, meskipun menghadapi tantangan terkait dengan generasi pendapatan. Selain itu, keterlibatan aktif masyarakat dalam perencanaan anggaran dan proses pengambilan keputusan terkait pengeluaran dana desa juga tergambar jelas. Kata Kunci: Pengelolaan, Keuangan, Dana Desa
| Item Type: | Thesis (Diploma) |
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| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Goverment Management > Public Finance |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 04 Jul 2024 05:53 |
| Last Modified: | 04 Jul 2024 05:53 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/19242 |
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