Rahmawati, Rahmawati and Jumiati, Ipah Ema and Haris, Deden M. (2017) ANALISIS PENGELOLAAN DANA DESA DI DESA TIREM KECAMATAN LEBAK WANGI KABUPATEN SERANG ANALYSIS OF VILLAGE FINANCIAL MANAGEMENT IN TIREM. Jurnal Administrasi Publik Volume 8, Nomor 1, Juni 2017, 8 (1). pp. 1-102. ISSN ISSN 2087 – 8923. e-ISSN 2549-9319
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Text (Jurnal Administrasi Publik UNTIRTA Volume 8, Nomor 1, Juni 2017, hlm. 1-102)
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Abstract
Amanat Undang-Undang Desa No.6 Tahun 2014 bahwa Desa memiliki Alokasi Dana Desa (ADD) sekurang-kurangnya 10% dari dana perimbangan yang diterima Kabupaten/Kota dalam Anggaran Pendapatan dan Belanja Daerah (APBD) setelah dikurangi Dana Alokasi Khusus. Selain itu Desa juga mendapatkan alokasi dana dari APBN, yang alokasi anggarannya diperuntukkan langsung ke Desa ditentukan 10% (Sepuluh perseratus) dari dan di luar Transfer Daerah (On top) secara bertahap. Konsekuensi dari diterimanya dana-dana tersebut, maka perlu kiranya perangkat desa memahami pentingnya pengelolaan keuangan desa sesuai peraturan perundangan yang berlaku dengan asas pengelolaan keuangan desa seperti partisipasi, akuntabel, t.ransparan dan displin anggaran.Desa Tirem merupakan salah satu desa yang mendapatkan dana desa pada tahun 2014 sebesar Delapan Ratus Juta Rupiah (Rp 800.000.000,00). Masalah krusial yang dihadapi oleh pemerintah desa adalah bagaimana mengelola dana desa yang besar tersebut secara efektif, efisien dan akuntabel.Pengelolaan keuangan desa adalah sebuah siklus yang terdiri dari perencanaan, penganggaran, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban.Metode penelitian menggunakan pendekatan kualitatif deskriptif.Informan penelitian adalah perangkat desa, BPD, Tokoh masyarakat, tokoh agama, dan masyarakat desa Tirem.Hasil penelitian menunjukkan bahwa pengelolaan keuangan dana desa masih belum optimal. Sebagian besar digunakan untuk pembangunan fisik/infrastuktur seperti rehab bangunan kantor desa yang sudah tidak layak dan pembangunan jalan desa yang masih berupa tanah. Dari sisi laporan keuangan desa, perangkat desa khususnya bendahara keuangan mengalami kesulitan dalam membuat laporan pertanggungjawaban dan kekhawatiran kesalahan dalam penggunaan anggaran. Dalam fungsi pengawasan, penggunaan dana desa diawasi dan diketahui oleh Badan Permusyawaratan Desa (BPD) serta masyarakat. Perangkat desa mengalami kendala dalam pemahaman tentang aturan perpajakan sehingga tidak mengetahui komponen pengeluaran yang mengandung unsur pajak dan kegiatan pengadaan barang dan jasa khususnya infrastruktur yang menggunakan system lelang.Rekomendasi penelitian ini adalah melaksanakan kegiatan bimbingan teknis penyusunan Laporan Pertanggungjawaban keuangan desa yang harus dilakukan oleh pemerintah daerah. Kata kunci : dana desa, pengelolaan keuangan desa, Desa Tirem
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| Additional Information: | The mandate of Village Law No.6 of 2014 that Village has an allocation of Village Fund (ADD) at least 10% of balancing funds received by Regency/City in Regional Budget In addition, the village also get the allocation of funds from the state budget, the allocation of the budget is directed to the village determined 10% (Ten percent) from and beyond the On Top Transfers gradually. As a consequence of the receipt of these funds, it is necessary to understand the importance of village administration to the management of village finances in accordance with prevailing laws and regulations with village financial management principles such as participation, accountability, transparency and budget discipline. Tirem Village is one of the villages that get the village funds in 2014 amounting to Eight Hundred Million Rupiah (Rp 800.000.000,00). The crucial problem faced by the village government is how to manage the large village funds effectively, efficiently and accountably. Village financial management is a cycle consisting of planning, budgeting, implementation, administration, reporting and accountability. The research method used descriptive with qualitative approach. The research informants are village apparatus, BPD, community leaders, religious leaders, and the people of Tirem village. The results show that the financial management of village funds is still not optimal. Most of them are used for physical/ infrastructure development such as rehabilitation of village office buildings that are not feasible and the construction of village roads that are still in the form of land. In terms of village financial reports, village apparatuses, especially financial treasurers, have difficulty in making accountability reports and concerns about errors in budget usage. In the oversight function, the use of village funds is monitored and recognized by Village Consultative Bodies and the community. The village apparatus is experiencing difficulties in understanding the rules of taxation so as not to know the expenditure component which contains the elements of tax and procurement activities of goods and services, especially the infrastructure that uses the auction system. Recommendation is running technical guidance activity of financial accountability report preparation that must be done by local government. Keywords: village funds, village financial management, Tirem village |
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | 06-Fakultas Ilmu Sosial dan Ilmu Politik 06-Fakultas Ilmu Sosial dan Ilmu Politik > 65201-Program Studi Ilmu Pemerintahan |
| Depositing User: | Admin Eprints Untirta |
| Date Deposited: | 08 May 2019 03:12 |
| Last Modified: | 08 May 2019 03:12 |
| URI: | http://eprints.untirta.ac.id/id/eprint/1362 |
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