PANGESTU, REFFIE (2021) PENGELOLAAN DANA DESA MAJA KECAMATAN MAJA KABUPATEN LEBAK. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research was conducted because there are still obstacles and problems faced by the village government of Maja, Maja District, Lebak Regency in managing village funds, the management capacity and competence of village heads and village officials are still minimal so many do not understand the concept of village fund management. The lack of competence is a serious problem for the management of village funds which results in the management of village funds not being able to be implemented optimally. Then in 2020 the Covid-19 pandemic emerged which resulted in changes in the administration of village government. In this study, researchers used the theory of Village Financial Management according to Ardi Hamzah which was divided into Planning, Budgeting, Implementation, Administration, Reporting, and Accountability. The research method used in this research is descriptive method with a qualitative research approach. The results of the research "Management of Maja Village Funds, Maja District, Lebak Regency", namely in terms of planning for the management of Maja village funds in 2020 there are new things that are different from the previous year due to the Covid-19 virus outbreak so that a new term appears namely refocusing which has meaning of shifting/adjusting the budget. Because of this, Maja village held a special meeting to make changes to the RKPDesa and APBDesa. there are obstacles in the understanding of some of the human resources of the Maja Village government regarding the concept of good village financial management. In addition, there are weaknesses in terms of administrative validation, such as proof of payment requests for transactions. Furthermore, in terms of administration of receipts, expenditures and closing books at the end of each month, it has been carried out properly, it can be seen from the ability of the Treasurer who has sufficient control over the management of village funds. General Cash Book, Tax Subsidiary Cash Book and Bank Book are properly archived. in the process of Reporting on the Management of the Maja Village Fund, Lebak Regency, the digital system is an application called Siskeudes (Village Financial System). Furthermore, the accountability process is carried out by the Village Head to submit a report to the Regent which is going well. However, accountability is also carried out to the community. It's just that this delivery is only done through the dissemination of conventional information such as the installation of banners at the village office. Until now, it has not been through digital media such as social media and websites. In the Guidance and Supervision process carried out from the Maja District Government to the Maja Village Government in order to increase capacity and facilitate training for Maja village government officials.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Penelitian ini dilakukan karena masih terdapatnya hambatan dan persoalan yang dihadapi oleh Pemerintah Desa Maja Kecamatan Maja Kabupaten Lebak dalam mengelola dana desa, kapasitas manajemen serta kompetensi kepala desa dan perangkat desanya masih belum memenuhi standard dan banyak anggota pemerintah desa Maja yang belum paham konsep pengelolaan dana desa. Hal tersebut menjadi permasalahan serius bagi pengelolaan dana desa, selain itu di tahun 2020 muncul pandemi Covid-19 yang mengakibatkan adanya perubahan-perubahan dalam penyelenggaraan pemerintahan desa khususnya pada pengelolaan dana desa. Penelitian ini Peneliti menggunakan teori Pengelolaan Keuangan Desa menurut Ardi Hamzah yang terbagi atas Perencanaan, Penganggaran, pelaksanaan, Penatausahaan, Pelaporan, Pertanggungjawaban. Metode penelitian yang digunakan dalam penelitian ini yaitu metode deskriptif dengan pendekatan penelitian kualitatif. Hasil dari penelitian “Pengelolaan Dana Desa Maja Kecamatan Maja Kabupaten Lebak” yaitu Dalam hal Perencanaan pengelolaan dana desa Maja di tahun 2020 ada hal baru yang berbeda di banding tahun sebelumnya yang di akibatkan adanya wabah virus covid-19 sehingga muncul istilah baru yakni refocusing yang memiliki makna menggeser/penyesuaian anggaran. Karena hal tersebut desa Maja melakukan Musyawarah Khusus untuk melakukan perubahan RKPDesa dan APBDesa. terdapat kendala dalam pemahaman dari beberapa sumber daya manusia pemerintah Desa Maja terkait bagaimana konsep pengelolaan keuangan desa yang baik. Selain itu terdapat kelemahan dalam hal validasi administrasi seperti bukti-bukti transaksi Surat Permintaan Pembayaran. Selanjutnya dalam hal penatausahaan penerimaan, pengeluaran serta tutup buku setiap akhir bulan telah dilaksanakan dengan baik hal itu terlihat dari kemampuan Bendahara yang cukup menguasai pengelolaan dana desa. Buku Kas Umum, Buku Kas Pembantu Pajak dan Buku Bank di arsip dengan baik. Pada proses Pelaporan Pengelolaan Dana Desa Maja Kabupaten Lebak sistem digital yakni adanya aplikasi bernama Siskeudes (Sistem Keuangan Desa). Selanjutnya pada proses pertanggungjawaban dilakukan oleh Kepala Desa untuk menyampaikan laporan kepada Bupati yang berjalan dengan baik. Namun pertanggungjawaban juga dilakukan kepada masyarakat. Hanya saja penyampaian ini hanya dilakukan melalui penyebaran informasi konvensional seperti pemasangan banner di kantor Desa saja. Hingga saat ini belum melalui media digital seperti sosial media, dan website. Pada proses Pembinaan dan Pengawasan yang dilakukan dari Pemerintah Kecamatan Maja kepada Pemerintah Desa Maja dalam rangka untuk meningkatkan kapasitas dan memfasilitasi pelatihan-pelatihan terhadap aparatur pemerintah desa Maja. | |||||||||
| Uncontrolled Keywords: | Maja Village, Village Government, Village Fund Management Desa Maja, Pemrintahan Desa, Pengelolaan Dana Desa | |||||||||
| Subjects: | H Social Sciences > HJ Public Finance J Political Science > JS Local government Municipal government |
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| Divisions: | 06-Fakultas Ilmu Sosial dan Ilmu Politik 06-Fakultas Ilmu Sosial dan Ilmu Politik > 65201-Program Studi Ilmu Pemerintahan |
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| Depositing User: | Mr Pangestu Reffie | |||||||||
| Date Deposited: | 22 Nov 2023 09:13 | |||||||||
| Last Modified: | 23 Nov 2023 15:02 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/31039 |
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