Tinjauan atas Pelaksanaan dan Pengelolaan Dana Desa di Desa Caruban Kecamatan Kandangan Kabupaten Temanggung Tahun 2021

MAHENDRA, RAHMAT (2022) Tinjauan atas Pelaksanaan dan Pengelolaan Dana Desa di Desa Caruban Kecamatan Kandangan Kabupaten Temanggung Tahun 2021. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Desa dapat diartikan hasil timbal balik antara kegiatan sekelompok manusia dengan lingkungannya yang mempunyai kewenangan untuk mengatur dan mengurus pemerintahan sendiri. Pendapatan Desa salah satunya adalah Dana Desa yang dialokasikan dari APBN. Penggunaan serta pengelolaan Dana Desa diatur dalam peraturan dan terdapat penyesuaian dengan adanya pandemi Covid-19. Penelitian ini bertujuan untuk menganalisa terkait dengan pelaksanaan dan pengelolaan Dana Desa pada masa pandemi Covid-19 ditahun 2021 terhadap peraturan yang mengatur. Objek dari penelitian adalah Desa. Metode yang digunakan adalah pendekatan kualitatif dengan sumber primer yaitu wawancara langsung bersama narasumber serta studi lapangan untuk pengambilan data. Hasil dari penelitian ini fokus mengenai pelaksanaan dan pengelolaan Dana Desa terhadap peraturan dan prioritas Dana Desa. Prioritas Dana Desa di Desa Caruban pada tahun Anggaran 2021 berfokus pada pembangunan desa dan pemulihan ekonomi akibat adanya pandemi Covid-19. Salah satu realisasi APBDes dalam bidang penanggulangan bencana, darurat, dan mendesak desa adalah BLT-DD yang dibagikan kepada masyarakat yang berdampak langsung akibat pandemi. Sering terjadi perubahan regulasi penggunaan Dana Desa yang menjadi salah satu hambatan dan menyebabkan adanya perubahan APBDes./ The village can be interpreted as a mutual result between the activities of a group of people and their environment that have the authority to regulate and manage their own government. Village income, one of which is the Village Fund allocated from the APBN. The use and management of Village Funds is regulated in regulations and there are adjustments due to the Covid-19 pandemic. This study aims to analyze related to the implementation and management of the Village Fund during the Covid-19 pandemic in 2021 against the regulations that goverment. The object of the research is Caruban Village. The method used is a qualitative approach with primary sources, namely direct interviews with resource persons and field studies for data collection. The results of this study focus on the implementation and management of the Village Fund against Village Fund regulations and priorities. The priority of the Village Fund in Caruban Village in the 2021 focuses on village development and economic recovery due to the Covid-19 pandemic. One of the realizations of the APBDes in the field of disaster management, emergency and village urgency is the BLT-DD which is distributed to communities that have a direct impact due to the pandemic. Changes in regulations for the use of Village Funds often occur which is one of the obstacles and causes changes in the APBDes.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Village Funds, Covid-19, Implementation and Management, Priority of Village Fund, Realization of APBDes, Regulation, Dana Desa, Covid-19, Pelaksanaaan dan Pengelolaan, Prioritas Dana Desa, Realisasi APBDes, Regulasi
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.42 Cost Accounting
PKN STAN Subject Area > Pengelolaan Keuangan Negara
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 10 Aug 2023 02:28
Last Modified: 10 Aug 2023 02:28
URI: http://eprints.pknstan.ac.id/id/eprint/1871

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