Milania, Rita Tresna (2022) ANALISIS PERUBAHAN PENGGUNAAN DANA DESA DI DESA BEKETEL KABUPATEN PATI TAHUN ANGGARAN 2019-2021. KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Abstrak Dana Desa merupakan dana dari APBN yang dialokasikan setiap tahun untuk desa, Dana Desa meningkat setiap tahunnya dengan memperhatikan kemampuan keuangan negara dan kapasitas pelaksanaan di desa. Adanya Coronavirus disease 2019 mengakibatkan perubahan anggaran dan pengalokasian Dana Desa yang semula untuk pembangunan beralih untuk penanggulangan dampak Coronavirus disease 2019. Penelitian ini bertujuan untuk menganalisis perubahan penggunaan Dana Desa di desa beketel pada tahun anggaran 2019-2021 serta kesesuaian penggunaan tersebut dengan permendesa terkait. Metode pengumpulan data pada karya tulis tugas akhir ini adalah metode studi kepustakaan dan metode studi lapangan. Karya tulis ini akan menghimpun data dan informasi yang relevan dengan topik yang diangkat sebagai objek penelitian. Observasi dilaksanakan secara langsung untuk mengumpulkan data yang relevan dalam penulisan karya tulis ini dari Desa Beketel. Data yang diperoleh yaitu data kualitatif dan data kuantitatif. Hasil penelitian menujukkan bahwa pengalokasian Dana Desa di Desa Beketel dalam tiga tahun terakhir telah sesuai dengan permendesa terkait, pengelolaan Dana Desa di Desa Beketel belum sepenuhnya efektif karena masih ada kegiatan yang realisasinya tidak mencapai 100%, yaitu penyaluran BLT Dana Desa, melalui analisis laporan Dana Desa Beketel tahun anggaran 2019, 2020 dan 2021, dapat diketahui bahwa pengalokasian Dana Desa pada tahun 2019 dan 2020 lebih fokus untuk pembangunan desa, sedangkan untuk tahun 2021 Dana Desa masih diprioritaskan untuk penanggulangan bencana darurat dan mendesak. Kata kunci : dana desa, bantuan langsung tunai, kesesuaian, coronavirus disease 2019 Abstract The Village Fund is a fund from the state budget that is allocated annually to villages, the Village Fund increases every year by taking into account the state's financial capabilities and implementation capacity in the village. The existence of Coronavirus disease 2019 resulted in changes in the budget and the allocation of village funds that were originally for development to be switched to overcoming the impact of Coronavirus disease 2019. This study aims to analyze changes in the use of Village Funds in beketel villages in the 2019-2021 fiscal year and the suitability of these uses with related rural regulations. The data collection method in this final project paper is a literature study method and a field study method. This paper will collect data and information that is relevant to the topic raised as the object of research. Observations were carried out directly to collect relevant data in writing this paper from Beketel Village. The data obtained are qualitative data and quantitative data. The results of the study show that the allocation of Village Funds in Beketel Village in the last three years has been in accordance with the relevant rural regulations, the management of village funds in Beketel Village has not been fully effective because there are still activities whose realization does not reach 100%, namely the distribution of BLT Village Funds, through the analysis of the Beketel Village Fund report for the fiscal years 2019, 2020 and 2021, it can be seen that the allocation of the Village Fund in 2019 and 2020 is more focused on village development, while for 2021 the Village Fund is still prioritized for emergency and urgent disaster management. Keywords: village funds, direct cash assistance, suitability, coronavirus disease 2019
| Item Type: | Thesis (KTTA) |
|---|---|
| Subjects: | 300 – Social sciences > 330-339 Economics > 336 Public Finance > 336.598 Public Finance of Indonesia PKN STAN Subject Area > Pengelolaan Keuangan Negara |
| Divisions: | 62401 Diploma III Akuntansi |
| Depositing User: | Perpustakaan PKN STAN |
| Date Deposited: | 19 Sep 2025 06:10 |
| Last Modified: | 19 Sep 2025 06:10 |
| URI: | http://eprints.pknstan.ac.id/id/eprint/2705 |
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