Indriyani, Feryana (2022) Tinjauan atas Pengelolaan dan Pemanfaatan Dana Desa pada Masa Pandemi Covid-19 di Desa Pekunden, Kecamatan Banyumas. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Dana desa merupakan salah satu sumber pendapatan desa yang bersumber dari APBN yang digunakan untuk membiayai pemberdayaan masyarakat, pelaksanaan pembangunan, penyelenggaraan pemerintahan dan penanggulangan bencana desa. Adanya dana desa dalam proporsi APBN diharapkan pemerintah desa dapat mengelola dan memanfaatkan dana desa sesuai dengan prioritas pemanfaatannya. Pada tahun 2020, virus Covid-19 telah masuk ke Indonesia yang menyebabkan pemerintah perlu melakukan refocusing kegiatan dan realokasi anggaran dalam upaya penanganan dampak pandemi Covid-19. Tujuan penulisan karya tulis ini yaitu untuk mengetahui pengelolaan dan pemanfaatan dana desa di Desa Pekunden pada masa pandemi Covid-19 yaitu tahun 2020 dan 2021. Metode yang digunakan dalam penelitian ini yaitu metode studi kepustakaan, wawancara dan dokumentasi dalam bentuk laporan penyaluran dan realiasasi dana desa. Hasil penelitian menunjukan bahwa pengelolaan dana desa mulai dari perencanaan, penyaluran, prioritas pemanfaatan, dan pelaporan pada masa pandemi Covid-19 mengalami perubahan dari tahun sebelumnya. Pemerintah Desa Pekunden juga menghadapi beberapa tantangan dalam pengelolaan dana desa akibat adanya pandemi Covid-19. / Dana Desa is one source of village income sourced from the APBN which is used to finance community empowerment, development implementation, administration governance and village disaster management. The existence of Dana Desa in the proportion of the APBN is expected to be able to manage and utilize Dana Desa in accordance with the priorities for their use. In 2020, the Covid-19 virus had entered Indonesia, which caused the government to need to refocus activities and reallocate budgets in an effort to handle the impact of the Covid-19 pandemic. The purpose of writing this paper is to find out the management and utilization of Dana Desa in Pekunden Village during the Covid-19 pandemic, namely 2020 and 2021. The method used in this research is literature study, interviews and documentation in the form of reports on the distribution and realization of Dana Desa. The results showed that the management of Dana Desa from planning, distribution, utilization priorities, and reporting during the COVID-19 pandemic had changed from the previous year. The Pekunden Village Government has also experienced several challenges in managing Dana Desa due to the Covid-19 pandemic.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Dana Desa, Pengelolaan dan Pemanfaatan, Pandemi Covid-19, Dana Desa, Management and Utilization, Covid-19 Pandemic |
| Subjects: | 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 13 Jun 2023 01:37 |
| Last Modified: | 13 Jun 2023 01:37 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1592 |
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