PUTRI, NUR AZIZAH DIAS (2022) Tinjauan atas Kepatuhan Pengelolaan Dana Desa dalam Penanganan Pandemi Covid-19 Tahun Anggaran 2021 di Kalurahan Srimartani. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Penelitian ini bertujuan untuk mengetahui kepatuhan pengelolaan Dana Desa pada masa pandemi Covid-19 terhadap peraturan yang berlaku. Secara khusus, penelitian ini dilakukan untuk menjawab pertanyaan pengaruh pada efektivitas dan efisiensi pendapatan dan belanja desa yang bersumber dari Dana Desa saat sebelum dan setelah adanya pandemi Covid-19. Penelitian ini menggunakan sumber data primer. Data primer tersebut didapat dari lokasi penelitian melalui metode wawancara dan laporan keuangan. Metode wawancara dilakukan dengan carik desa untuk memvalidasi kebenaran data. Jenis data yang digunakan adalah data kuantitatif sedangkan teknik pengolahan data menggunakan perhitungan matematika sederhana berupa analisis rasio. Studi ini menyimpulkan bahwa pengelolaan Dana Desa pada masa pandemi Covid-19 telah mencerminkan kepatuhan terhadap peraturan yang berlaku. Di samping itu, efektivitas pendapatan desa yang bersumber dari Dana Desa tidak dipengaruhi oleh pandemi Covid-19, akan tetapi efektivitas pada belanja desa mengalami penurunan. Demikian juga, pada efisiensi kinerja keuangan menunjukkan bahwa adanya pandemi Covid-19 tidak mempengaruhi pengelolaan keuangan desa. Hal ini dibuktikan dengan penurunan persentase efisiensi antara realisasi pendapatan dan belanja./ This research aims to determine the compliance of Village Fund management during the Covid-19 pandemic to applicable regulations. In particular, this research was conducted to answer questions about the effect on the effectivities and efficiency of village income and spending sourced from the Village Fund before and after Covid-19 pandemic. This research uses primary data resources. The primary data was obtained from the research location through the interview method and from financial report. The interview method was carried out with secretary of village to get the truth of data. The type of data is quantitative data, while the data processing technique uses simple mathematical calculations in the form of ratio analysis. This study concludes that the management of the Village Fund during the Covid-19 pandemic has reflected compliance with applicable regulations. In addition, the effectivities of the village income sourced from the Village Fund is not affected by the Covid-19 pandemic, but the effectivities of spending are decreases. Likewise, the efficiency of financial performance show that the Covid-19 does not affect village financial management. This is evidenced by the decrease in the percentage of efficiency between the realization of income and spending.
| Item Type: | Thesis (KTTA) |
|---|---|
| Uncontrolled Keywords: | Village Fund, Financial Management, Compliance, Effectivities, Efficiency, Dana Desa, Pengelolaan Keuangan, Kepatuhan, Efektivitas, Efisiensi |
| 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: | 31 Oct 2023 05:54 |
| Last Modified: | 31 Oct 2023 05:54 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2156 |
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