Rahmanda, Hagif Defitra and Haromin, Haromin (2024) ANALISIS PENYALURAN DANA DESA DI KABUPATEN SOLOK TAHUN ANGGARAN 2022. Other thesis, IPDN.
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Abstract
ABSTRACT Problem Statement/Background (GAP): Problems related to village financial management in Solok Regency, particularly in the process of disbursing village funds received by each village, are very important. This is because village funds are used to finance regional development in line with the president's policy to carry out development in remote areas. The disbursement of village funds is carried out in three stages, and the requirements for the disbursement of village funds must be met by the village officials in accordance with the prevailing regulations. Village officials who cannot meet the requirements for the disbursement of village funds will experience delays in disbursement, which in turn affects the economic growth and development conditions in the villages of Solok Regency. Purpose: This research aims to examine and analyze the disbursement of village funds in Solok Regency in relation to village financial management in Solok Regency, as well as to identify and describe the factors hindering the disbursement of village funds and the government's efforts to overcome these hindering factors. Method: This research uses a descriptive qualitative method with a post-positivist descriptive approach, and data collection techniques include in-depth interviews and document studies. The data analysis techniques used by the researcher involve data reduction, data display (presentation), and conclusion drawing/verification. Result: This research discusses the disbursement of village funds in Solok Regency for the 2022 fiscal year and the factors hindering the disbursement of village funds in Solok Regency using Nick Devas's theory of regional financial management. The results of this study indicate that the disbursement of village funds in Solok Regency for the 2022 fiscal year was carried out based on the four dimensions of regional financial management theory: simplicity, comprehensiveness, effectiveness, and efficiency. However, the government of Solok Regency did not implement the adaptability dimension. Additionally, the disbursement of village funds in Solok Regency has not been conducted in accordance with the prevailing laws and regulations. The factors influencing the disbursement of village funds include human resources (HR), information and technology (IT) competency, regulatory changes, and administrative factors. Conclusion: The disbursement of village funds in Solok Regency for the 2022 fiscal year has been carried out well based on the regional financial management theory proposed by Nick Devas, which includes simplicity, comprehensiveness, effectiveness, efficiency, and adaptability. Based on these five dimensions, Solok Regency has implemented four dimensions: simplicity, comprehensiveness, effectiveness, and efficiency. However, there have been delays in the disbursement of village funds in four villages due to several internal factors within the villages themselves. As a result, the adaptability dimension was not implemented in the disbursement of village funds in Solok Regency for the 2022 fiscal year. Keywords: Village Finances Distribution of Village Funds, Village Funds 2 ABSTRAK Permasalahan (GAP): Permasalahan terkait dengan pengelolaan keuangan desa di Kabupaten Solok terkhususnya dalam proses penyaluran dana desa yang diterima setiap desa. Hal menjadi suatu hal yang sangat penting, mengingat dana desa digunakan sebagai pembiayaan pembangunan daerah sesuai dengan kebijakan presiden melaksanakan pembangunan sampai ke pelosok-pelosok daerah. Penyaluran dana desa dilaksanakan 3 tahap dan syarat pencairan dana desa harus dipenuhi perangkat desa sesuai dengan aturan yang berlaku. Perangkat desa yang tidak bisa memenuhi persyaratan penaciran dana desa maka akan mengalami keterlambatan pencairan sehingga memengaruhi kondisi pertummbuhan ekonomi dan pembangunan di desa-desa kabupaten Solok. Tujuan: Penelitian ini bertujuan untuk menguji dan menganalisis penyaluran dana desa di Kabupaten Solok terhadap pengelolaan keuangan desa di Kabupaten Solok serta mengidentifikasi dan mendeskripsikan faktor penghambat penyaluran dana desa dan upaya pemerintah dalam mengatasi faktor yang menghambat penyaluran dana desa tersebut. Metode: Metode yang digunakan dalam penelitian ini penelitian kualitatif deskriptis dengan menggunakan pendekatan post�positivist deskript dan teknik pengumpulan data berupa wawancara mendalam dan studi dokumen dan teknik analisis data peneliti menggunakan reduksi data, tampilan data (penyajian data), serta penarikan kesimpulan/verifikasi. Hasil: Penelitian ini membahas mengenai Penyaluran dana desa di Kabupaten Solok Tahun Anggaran 2022 serta faktor-faktor yang menghambat penyaluran Dana Desa Di Kabupaten Solok dengan teori pengelolaan keuangan daerah dari Nick Devas. Hasil penelitian ini menunjukkan bahwa penyaluran dana desa di Kabupaten Solok, tahun anggaran 2022 dilaksanakan berdasarkan empat dimensi teori pengelolaan keuangan daerah yaitu sederhana, lengkap, efektif, dan efisien. Namun, pemerintah Kabupaten Solok tidak melaksanakan dimensi mudah disesuaikan. Selain itu, penyaluran dana desa di Kabupaten Solok belum dilaksanakan sesuai dengan peraturan perundang- undangan yang berlaku. Faktor yang mempengaruhi penyaluran dana desa tersebut adalah faktor sumber daya manusia (SDM), faktor kompetensi informasi dan teknologi (IT), perubahan peraturan, dan faktor administrasi. Kesimpulan: Penyaluran dana desa di Kabupaten Solok pada tahun anggaran 2022 telah dilaksanakan dengan baik berdasarkan teori pengelolaan keuangan daerah yang dikemukkan oleh nick deva yaitu sederhana, lengkap, efektif, efisien dan mudah disesuaikan. Berdasarkan lima dimensi tersebut, Kabupaten Solok telah melaksanakan empat dimensi yaitu sederhana, lengkap, efektif, dan efisien. Walaupun demikian, penyaluran dana desa terjadi keterlambatan pencairan dana desa di empat desa yang disebabkan oleh beberapa faktor internal pada desa itu sendiri. Sehingga dimensi mudah disesuaikan tidak terlakasana pada penyaluran dana desa di Kabupaten Solok Pada Tahun Anggaran 2022. Kata Kunci: Keuangan Desa, Dana Desa, Penyaluran Dana Des
| Item Type: | Thesis (Other) |
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| Subjects: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | Keuangan Publik FMP |
| Date Deposited: | 05 Jun 2024 07:06 |
| Last Modified: | 05 Jun 2024 07:06 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/17799 |
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