SAVERO, RAFIF REYHAN (2022) Tinjauan atas Pengelolaan dan Penggunaan Dana Desa di Desa Bangunsari Kabupaten Pacitan Provinsi Jawa Timur Tahun 2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Penelitian ini dilaksanakan untuk mengetahui bagaimana pelaksanaan pengelolaan dan penggunaan Dana Desa di Desa Bangunsari, Kabupaten Pacitan selama tahun anggaran 2021 dengan peraturan yang berlaku saat itu dan untuk mengetahui apakah terdapat permasalahan dalam pengelolaan dan penggunaan Dana Desa dalam tahun tersebut. Pada tahun 2021, terdapat beberapa peraturan yang diterbitkan bertujuan untuk pemulihan ekonomi pada suatu desa. Akan tetapi, peraturan-peraturan tersebut mengalami perubahan untuk dilakukan penyesuaian agar sesuai dengan tujuan. Penelitian ini dilakukan pengumpulan data dengan metode studi kepustakaan untuk meninjau setiap sumber yang dikumpulkan oleh penulis yang kemudian dilakukan analisis oleh penulis dan metode studi lapangan mencakup wawancara dengan kepala desa dan salah satu perangkat desa serta melakukan kegiatan observasi. Hasil penelitian menunjukan bahwa pelaksanaan pengelolaan Dana Desa sesuai dengan aturan yang berlaku pada tahun 2021. Akan tetapi, pada proses bagian pengelolaan Dana Desa, terkait pengalokasian Dana Desa, tidak terdapat peraturan Bupati Pacitan yang berlaku tentang besaran setiap desa menerima Alokasi Dana Desa. Penggunaan Dana Desa terkait prioritas Dana Desa sudah sesuai dengan peraturan yang berlaku dan juga melaksanakan kegiatan tersebut diantaranya adaptasi kebiasaan baru desa serta program prioritas nasional. Selain itu, meskipun terdapat permasalahan yang dihadapi selama tahun 2021, akan tetapi Pemerintah Desa Bangunsari dapat mengatasi setiap permasalahan tersebut. Abstract This research was carried out to find out how the management and use of Village Funds in Bangunsari Village, Pacitan Regency during the 2021 fiscal year with the current regulations and to find out if there were problems in the management and use of Village Funds in that year. In 2021, there are several regulations issued aimed at economic recovery in a village. However, these regulations have been changed to be adjusted to fit the objectives. This research was conducted data collection with literature study methods to review each source collected by the author which was then analyzed by the author and field study methods included interviews with the village head and one of the village devices as well as conducting observation activities. The results showed that the implementation of village fund management is under the rules that apply in 2021. However, in the process of managing the Village Fund, related to the allocation of Village Funds, there is no applicable Pacitan Regent regulation on the amount of each village receiving the Village Fund Allocation. The use of Village Funds related to village fund priorities is under applicable regulations and also carries out these activities including an adaptation of new village habits and national priority programs. In addition, although there are problems faced in 2021, the Bangunsari Village Government can overcome each of these problems.
| Item Type: | Thesis (KTTA) |
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| Uncontrolled Keywords: | Dana Desa, COVID-19, Penggunaan Dana Desa, Pengalokasian Dana Desa, Village Funds, COVID-19, Village Fund Usage, Village Fund Allocation |
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance PKN STAN Subject Area > Pengelolaan Keuangan Negara |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 20 Aug 2025 07:50 |
| Last Modified: | 20 Aug 2025 07:50 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2580 |
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