SATRIYA, BIMA EKA (2022) Tinjauan atas Pengelolaan dan Pelaporan Dana Desa di Kalurahan Kembang Tahun Anggaran 2020. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Dana desa merupakan konsekuensi dari program desentralisasi dari pemerintah pusat kepada pemerintah daerah. Pemerintah pusat mendapatkan amanat untuk memberikan dukungan kepada desa dalam menjalankan pemerintahannya. Dana desa merupakan hak masyarakat desa sehingga setiap penggunaan dana desa harus dipertanggungjawabkan untuk kemakmuran masyarakat desa. Penelitian ini bertujuan untuk mengetahui pengelolaan, penyajian dan pengungkapan dana desa, serta meninjau kesesuaian pelaporan dana desa di Kalurahan Kembang, Kecamatan Nanggulan, Kabupaten Kulon Progo pada tahun anggaran 2020 dengan peraturan yang berlaku. Metode pengumpulan data yang digunakan dalam penelitian ini yaitu metode studi kepustakaan, observasi, dan wawancara secara langsung kepada pejabat terkait. Hasil penelitian menunjukkan bahwa pengelolaan dana desa di Kalurahan Kembang tahun anggaran 2020 dilakukan dalam beberapa tahap yaitu perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Kalurahan Kembang menyajikan dan mengungkapkan dana desa pada Laporan Realisasi Anggaran Pendapatan dan Belanja Desa tetapi tidak menyusun catatan atas laporan keuangan yang diwajibkan oleh peraturan terkait sehingga pengungkapan dana desa menjadi kurang lengkap. Dalam hal pelaporan dana desa, Kalurahan Kembang membuat Laporan Realisasi Penyerapan Dana Desa yang sudah sesuai dengan peraturan yang berlaku. / The village fund is a consequence of the decentralization program from the central government to the local government. The central government received a mandate to provide support to villages in running their government. Village funds are the right of the village community so that every use of village funds must be accounted for for the prosperity of the village community. This study aims to determine the management, presentation and disclosure of village funds, as well as review the suitability of village fund reporting in Kalurahan Kembang, Kecamatan Nanggulan, Kabupaten Kulon Progo in the 2020 fiscal year with applicable regulations. The data collection method used in this study is the method of literature study, observation, and interviews directly to relevant officials. The results showed that the management of village funds in Kalurahan Kembang for the 2020 fiscal year was carried out in several stages, namely planning, implementation, administration, reporting, and accountability. Kalurahan Kembang presents and discloses village funds in the Village Budget Realization Report but does not compile records of financial statements required by relevant regulations so that the disclosure of village funds becomes incomplete. In terms of reporting village funds, Kalurahan Kembang made a Report on the Realization of Village Fund Absorption which is in accordance with applicable regulations
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | dana desa, otonomi daerah, pengelolaan, penyajian dan pengungkapan, pelaporan, village funds, regional autonomy, management, presentation and disclosure, reporting |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting PKN STAN Subject Area > Akuntansi Pemerintah |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 21 Jun 2023 03:45 |
| Last Modified: | 21 Jun 2023 03:45 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/1691 |
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