ANGGRAINI, BIAYU (2022) Tinjauan atas Prioritas Penggunaan Dana Desa pada Masa Pandemi Covid-19 di Desa Bacin, Kecamatan Bae, Kabupaten Kudus. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Dana yang bersumber dari APBN (Anggaran Pendapatan dan Belanja Negara) yang diperuntukkan bagi desa dan ditransfer melalui APBD untuk kesejahteraan rakyat adalah pengertian dari dana desa. Desa Bacin sebagai salah satu institusi negara mendapat bantuan dana desa yang penggunaannya harus disesuaikan dengan prioritas yang telah ditetapkan oleh pemerintah pusat dan daerah. Karya tulis ini bertujuan untuk meninjau perbandingan prioritas penggunaan dana desa di Desa Bacin pada masa sebelum dan setelah adanya pandemi Covid-19. Objek karya tulis ini adalah Desa Bacin, Kecamatan Bae, Kabupaten Kudus. Penelitian ini menggunakan metode kualitatif deskriptif. Metode pengumpulan data yang digunakan adalah studi kepustakaan dan wawancara. Studi kepustakaan dilakukan dengan analisis data primer berupa profil desa, anggaran pendapatan, rincian BLT (Bantuan Langsung Tunai), dan belanja desa (APBDes), laporan realisasi atas APBDes, dan peraturan perundang-undangan yang terkait. Wawancara dilaksanakan dengan admin desa sebagai narasumber. Hasil penelitian karya tulis ini menunjukkan bahwa penetapan prioritas penggunaan dana desa di Desa Bacin telah sesuai dengan peraturan perundang-undangan. /Funds sourced from the State Budget (APBN) intended for villages and transferred through the APBD for the welfare of the people are the definition of village funds. Bacin Village as one of the state institutions received village fund assistance whose use must be adjusted to the priorities that have been set by the central and regional governments. This paper aims to review the comparison of priorities for the use of village funds in Bacin Village in the period before and after the Covid-19 pandemic. The object of this paper is Bacin Village, Bae District, Kudus Regency. This research uses descriptive qualitative methods. The data collection methods used are literature studies and interviews. The literature study was carried out by analyzing primary data in the form of village profiles, revenue budgets, details of BLT (Cash Direct Assistance), and village expenditures (APBDes), realization reports on APBDes, and related laws and regulations. Interviews were conducted with village administrators as resource persons. The results of this paper show that the priority setting of village funds in Bacin Village is in accordance with the laws and regulations.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | prioritas dana desa, pandemi Covid-19, BLT (Bantuan Langsung Tunai), village fund priorities, the Covid-19 pandemic, BLT (Cash Direct Assistance) |
| Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 354.8 Administration of Financial Institutions PKN STAN Subject Area > Pengelolaan Keuangan Negara |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 08 Mar 2023 02:24 |
| Last Modified: | 08 Mar 2023 02:24 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1117 |
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