Tinjauan atas Pengelolaan dan Pelaporan Dana Desa di Desa Matiti II

MUNTE, MAY JAYA (2022) Tinjauan atas Pengelolaan dan Pelaporan Dana Desa di Desa Matiti II. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Dana desa merupakan dana yang bersumber dari Anggaran Pendapatan dan Belanja Negara yang diserahkan sepenuhnya kepada desa untuk melaksanakan pemerintahan yang ada di desa dan untuk kesejahteraan masyarakat desa. Dana desa harus dikelola dengan baik karena dana desa akan dipertanggungjawabkan dalam bentuk laporan keuangan setiap tahunnya. Penelitian ini bertujuan untuk mengetahui pengelolaan dan pelaporan dana desa di Desa Matiti II sebelum adanya Covid-19 dan setelah adanya Covid-19 serta kesesuaiannya dengan peraturan yang beraku. Metode penelitian yang dilakukan yaitu dengan metode studi kepustakaan, wawancara, dan observasi. Hasil dari penelitian ini menunjukkan bahwa sebelum adanya Covid-19 dana desa di Desa Matiti II dialokasikan lebih besar untuk pembangunan desa sedangkan setelah adanya Covid-19 dana desa dialokasikan lebih besar untuk penanganan Covid-19. Setelah adanya Covid-19 juga mempengaruhi pada pelaporan dana desa yaitu adanya pelaporan pada bidang penanggulangan bencana darurat. Pengelolaan dan pelaporan dana desa di Desa Matiti II telah sesuai dengan peraturan yang berlaku yang mengatur tentang Pengelolaan Keuangan Desa yaitu Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Abstract Village funds are funds sourced from the State Revenue and Expenditure Budget which are fully submitted to the village to carry out government in the village and for the welfare of the village community. Village funds must be managed properly because village funds will be accounted for in the form of financial reports every year. This study aims to determine the management and reporting of village funds in Matiti II Village before the Covid-19 and after the Covid-19 outbreak and its compliance with applicable regulations. The research method used is the method of literature study, interviews, and observation. The results of this study indicate that before Covid-19, village funds in Matiti II Village were allocated more for village development, while after Covid-19, village funds were allocated more for handling Covid-19. After the Covid-19 outbreak, it also affected the reporting of village funds, namely reporting in the field of emergency disaster management. The management and reporting of village funds in Matiti II Village is in accordance with the applicable regulations governing Village Financial Management, namely the Minister of Interior Regulation Number 20 of 2018. Keywords:

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