Tinjauan atas Implementasi Gampong Kota Baru Pengelolaan Dana Desa di Provinsi Nanggroe Aceh Darussalam

NASUTION, AGUS MIFTAH (2022) Tinjauan atas Implementasi Gampong Kota Baru Pengelolaan Dana Desa di Provinsi Nanggroe Aceh Darussalam. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Penelitian ini bertujuan untuk 1) Mengetahui apakah pengelolaan Alokasi Dana Desa di Gampong Kota Baru Kecamatan Kuta Alam Kota Banda Aceh tahun 2021 telah menerapkan prinsip prinsip Gampong Kota Baru. 2) Mengetahui tahapan pengelolaan Alokasi Dana Desa dan kendalanya di Gampong Kota Baru tahun 2021. 3) Mengetahui Kinerja Keuangan Desa di Gampong Kota Baru tahun 2021. Penelitian ini merupakan penelitian kualitatif dimana peneliti melakukan wawancara mendalam kepada narasumber untuk menggali informasi sehingga diperoleh penelitian yang obyektif mengenai alokasi dana desa. Hasil dari penelitian ini adalah 1) Sistem Pengelolaan Alokasi Dana Desa di Gampong Kota Baru telah menerapkan prinsip-prinsip Gampong Kota Baru. 2). Tahapan Pengelolaan Alokasi Dana Desa menerapkan Perencanaan, Pelaksanaan dan Pertanggungjawaban Alokasi Dana Desa secara teknis maupun administrasi sudah cukup baik, namun dalam hal pelaksanaan masih terdapat kendala terkait pemilihan pelaksana program ADD yang diniliai kurang ahli dalam bidangnya. 3) Pengukuran Kinerja Keuangan Desa di Gampong Kota Baru dapat dilihat dari capaian outputnya yaitu diatas 97% yang berarti efektif./This study focuses on the financial management of the Village Fund Allocation (ADD) in Kota Baru Village, Kuta Alam District, Banda Aceh City in applying the principles of Gampong Kota Baru. This study aims to 1) determine whether the management of Village Fund Allocation in Gampong Kota Baru, Kuta Alam District, Banda Aceh City in 2021 has implemented the principles of Gampong Kota Baru. 2) Knowing the management of the Village Fund Allocation and its constraints in Gampong Kota Baru in 2021. 3) Knowing the Financial Performance of the Village in Gampong Kota Baru in 2021. This research is qualitative research in which researchers conduct indepth interviews with resource persons to obtain information so that objective research is obtained regarding the allocation of village funds. The results of this study are 1) The Village Fund Allocation Management System in Kota Baru Village has implemented the principles of Gampong Kota Baru. 2). The stages of Village Fund Allocation Management implementing Planning, Implementation, and Accountability of Village Fund Allocation are technically and administratively quite good, but in implementation, there are still obstacles related to the selection of ADD program implementers who are less skilled in their fields. 3) Measurement of Village Financial Performance in Kota Baru Village can be seen from the output achievement above 97%, which means it is effective.

Item Type: Thesis (KTTA)
Uncontrolled Keywords: Dana Desa, Alokasi Dana Desa, Gampong Kota Baru, Kinerja Keuangan Desa, Village Fund, Village Fund Allocation, Gampong Kota Baru, Village Financial Performance
Subjects: 600 – Technology (Applied Sciences) > 650-659 Management and Auciliary Service > 657 Accounting > 657.661 Public Accounting
PKN STAN Subject Area > Akuntansi Pemerintah
Divisions: 62401 Diploma III Akuntansi
Depositing User: Perpustakaan PKN STAN
Date Deposited: 03 Nov 2022 04:43
Last Modified: 03 Nov 2022 04:43
URI: http://eprints.pknstan.ac.id/id/eprint/407

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