Analisis Pengelolaan Dana Desa

Saiful Amrin

Saiful Amrin Universitas Flores

Abstract

This study aims to determine the management of village funds in Balukhering Village, Lewolema District, East Flores Regency. This research method is descriptive qualitative. Data were collected by using in-depth interviews, observation and documentation techniques. The data collected was then analyzed using a comparative descriptive method, by collecting, compiling, interpreting and analyzing Village Fund management data based on the Regulation of the Minister of Home Affairs Number 113 of 2014 concerning Village Financial Management in Balukhering Village. The results showed that there were 4 (four) indicators that were not appropriate, namely spending before the Village Budget was determined, village expenditures including binding personnel expenditures and office operations. SPP can be done before the goods or services are received and the activity implementer does not make a statement of expenditure responsibility. The overall administration implementation has been going well and is in accordance with the Minister of Home Affairs Regulation Number 113 of 2014 concerning Village Financial Management, but has a delay in reporting each month to the village head. The reporting and accountability stage is in accordance with Permendagri Number 113 of 2014 concerning village financial management . The conclusions, planning, administration, reporting and accountability of Balukhering village funds have been carried out according to the law, while the implementation stage has not gone well.

Keywords: Village Fund, Management

References

Alfasanudin, A. (2018). Transparansi dan Akuntabilitas Pengelolaan Dana Desa. Jurnal Fakultas Ekonomika dan Bisnis Universitas Stikubank, 684-691. https://unisbank.ac.id/ojs/index.php/sendi_u/article/view/6051

Bupati Flores Timur. (2015). Peraturan Bupati Flores Timur Nomor 19 Tahun 2015 tentang Pengelolaan Keuangan Desa. https://peraturan.bpk.go.id/Home/Details/30558/perbup-kab-flores-timur-no-19-tahun-2015

Bupati Flores Timur. (2019). Peraturan Bupati Flores Timur Nomor 5 Tahun 2019 tentang Pengelolaan Keuangan Desa. http://jdih.florestimurkab.go.id/perbup/

Pemendagri. (2014). Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa. https://peraturan.bpk.go.id/Home/Details/111736/permendagri-no-113-tahun-2014

Pemenkeu. (2018). Peraturan Menteri Keuangan Republik Indonesia Nomor 193/PMK.07/2018 tentang Pengelolaan Dana Desa. https://jdih.kemenkeu.go.id/fullText/2018/193~PMK.07~2018Per.pdf

Presiden, RI. (2014). Peraturan Pemerintah Nomor 43 Tahun 2014 tentang Peraturan Pelaksanaan Undang-Undang Nomor 6 Tahun 2014 tentang Desa. https://peraturan.bpk.go.id/Home/Details/5482/pp-no-43-tahun-2014

Presiden, RI. (2014). Undang-Undang Nomor 6 Tahun 2014 Tentang Desa. https://www.dpr.go.id/dokjdih/document/uu/UU_2014_6.pdf

Shuha, K. (2018.) Analisis Pengelolaan Dana Desa (Studi kasus pada desa-desa selingkungan kecamatan lubuk along kabupaten padang pariaman). Skripsi. Universitas Negeri Padang, Padang

Tikollah, M. R., & Ngampo, M. Y. A. (2018). Analisis Pengelolaan Alokasi Dana Desa (ADD) Di Kecamatan Mare Kabupaten Bone. Jurnal Ekonomi dan Pendidikan (JEKPEND), 1(1), 87-96. https://www.semanticscholar.org/paper/Analisis-Pengelolaan-Alokasi-Dana-Desa-(ADD)-Di-Tikollah-Ngampo/c2ce4dd3f5f2b2ae9545ff7a07ab90611c4022aa