TINJAUAN ATAS EFEKTIVITAS PELAPORAN DAN PERTANGGUNGJAWABAN DANA KELURAHAN DI KELURAHAN PONDOK AREN KECAMATAN PONDOK AREN

br. Siagian, Falufi Hotmaria (2022) TINJAUAN ATAS EFEKTIVITAS PELAPORAN DAN PERTANGGUNGJAWABAN DANA KELURAHAN DI KELURAHAN PONDOK AREN KECAMATAN PONDOK AREN. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pelaporan dan pertanggungjawaban dana kelurahan merupakan laporan dalam bentuk dokumen tertulis yang disusun untuk melaporkan dan mempertanggungjawabkan pelaksanaan kegiatan yang sumbernya dari dana kelurahan. Kewajiban membuat laporan pertanggungjawaban tertulis dalam Peraturan Menteri dalam Negeri Nomor 130 Tahun 2018 yang di dalamnya mengatur tentang penatausahaan dan pertanggungjawaban dana kelurahan. Menurut peraturan yang disebutkan diatas, perangkat kelurahan yang melakukan penatausahaan dana kelurahan terdiri dari Lurah, Pejabat Penatausahaan Keuangan Pembantu, dan Bendahara Pengeluaran Pembantu. Setelah laporan penggunaan anggaran disusun, maka KPA akan menyampaikan dokumen tersebut ke camat dan BUD setiap semesternya. Kelurahan pondok aren sudah menerima dana kelurahan di tahun 2019 dan 2020. Hasil penelitian yang diperoleh menunjukkan kelurahan pondok aren belum siap sepenuhnya dalam pelaporan dan pertanggungjawaban dana tersebut. Ada beberapa kendala yang dihadapi salah satunya karena pandemic covid-19 yang terjadi di tahun 2020. Selain itu, kelurahan pondok aren sampai tahun 2020 belum memiliki bendahara pengeluaran pembantu. Oleh karena itu, penyusunan laporan pertanggungjawaban masih bergantung pada kecamatan pondok aren. Walaupun demikian, kelurahan pondok aren sudah tepat waktu dalam menyampaikan pelaporan dan pertanggungjawabannya atas kegiatan dana kelurahan. / Village fund reporting and accountability is a report in the form of a written document that is prepared to report and account for the implementation of activities whose sources are village funds. The obligation to make an accountability report is written in the Minister of Home Affairs Regulation Number 130 of 2018 which regulates the administration and accountability of village funds. According to the regulation, the village apparatus that administers village funds consists of the Headman, Assistant Financial Administration Officer, and Assistant Expenditure Treasurer. After the budget usage report is prepared, the KPA will submit the document to the sub-district head and BUD every semester. The Pondok Aren village has received village funds in 2019 and 2020. The results obtained show that the Pondok Aren village is not fully ready to report and account for these funds. There are several obstacles faced, one of which is due to the covid-19 pandemic that occurred in 2020. In addition, the Pondok Aren village until 2020 does not have an assistant expenditure treasurer. Therefore, the preparation of the accountability report still depends on the Pondok Aren sub-district. However, the Pondok Aren village was punctual in submitting its reporting and accountability for village fund activities.

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