Uspur Rogis Terovisa, Romi (2022) PENERAPAN TRANSPARANSI PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (Studi Kasus Desa CidahuKecamatan Kopo Kabupaten Serang). S1 thesis, Fakultas Ilmu Sosial Dan Ilmu Politik.
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Abstract
Transparansi merupakan bagian terpenting dalam pengelolaan anggaran dan sebagai bentuk keterbukaan kepada masyarakat. Permendagri Nomor 20 Tahun 2018 dalam asas pengelolaan keuangan Desa pasal 2 ayat (1) berbunyi, keuangan desa dikelola berdasarkan asas transparan, akuntabel, partisipatif serta dilakukan dengan tertib dan disiplin anggaran. Pemerintah Desa Cidahu dalam mengelola anggaran dana desa masih jauh dari kata transparan. Permasalahan yang ditemukan di lapangan diantaranya tidak ada media informasi yang memuat pengelolaan anggaran pendapatan dan belanja desa serta adanya dugaan penyalahgunaan dana desa untuk pembangunan jalan poros desa. Untuk menguji permasalahan tersebut, peneliti menggunakan teori transparansi dari Nico Andrianto (2007:21). Tujuan dari penelitian ini untuk mengetahui sejauhmana penerapan transparansi pemerintah Desa Cidahu dalam mengelola anggaran pendapatan dan belanja desa dan pertanggung jawaban kepada masyarakat. Penelitian ini mengggunakan metode kualitataif deskriftif. Data diperoleh melalui observasi, wawancara, dan studi dokumentasi. Teknik analisis data dalam penelitian ini menggunakan analisi yang dikemukakan oleh Miles dan Humberman. Hasil penelitian mengejutkan, pemerintah Desa Cidahu tidak mengetahuiundang-undang yang mengatur penerapan transparansi pengelolaaan keuangan desa dimana hal itu yang mempersulit masyarakat untuk mendapatkan informasi terkait pengelolaan dana desa, kurangnya akses masyarakat terhadap transparansi pengelolaan anggaran dan tidak dilibatkannya masyarakat dalam kegiatan musyawarah desa.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Transparency is the most important part in budget management and as a form of openness to the public. Permendagri Number 20 of 2018 in the principle of village financial management article 2 paragraph (1) which reads, village finances are managed based on transparent, accountable, participatory principles and are carried out in an orderly and budgetary discipline. The Cidahu Village Government in managing the village fund budget is still far from transparent. Problems found in the field include the absence of information media containing the management of village revenue and expenditure budgets as well as allegations of misuse of village funds for the construction of village axis roads. To test this problem, the researcher uses the transparency theory of Nico Andrianto (2007:21). The purpose of this study was to determine the extent of transparency implemented by the Cidahu Village government in managing the village income and expenditure budget as well as accountability to the community. This research uses descriptive qualitative method. Data were obtained through observation, interviews, and documentation studies. The data analysis technique in this study uses the analysis proposed by Miles and Humberman. The results are surprising, the Cidahu Village government is not aware of the law that regulates the implementation of transparency in village financial management which makes it difficult for the community to obtain information related to the management of village funds, lack of public access to budget management transparency and not involving the community in village deliberation activities. | |||||||||
| Uncontrolled Keywords: | Kata kunci : Transparansi, Pengelolaan, Partisipasi Masyarakat Keywords: Transparency, Management, Community Participation | |||||||||
| Subjects: | Communication > Public Relations Science | |||||||||
| Divisions: | 06-Fakultas Ilmu Sosial dan Ilmu Politik > 63201-Program Studi Administrasi Publik | |||||||||
| Depositing User: | Perpustakaan FISIP | |||||||||
| Date Deposited: | 13 Apr 2023 11:49 | |||||||||
| Last Modified: | 13 Apr 2023 11:49 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/9886 |
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