Tinjauan atas Pengelolaan dan Penggunaan Dana Desa Tahun Anggaran 2021 di Desa Kaliwader Kabupaten Purworejo

Muhammad, Hafidz (2022) Tinjauan atas Pengelolaan dan Penggunaan Dana Desa Tahun Anggaran 2021 di Desa Kaliwader Kabupaten Purworejo. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Abstrak Dana desa adalah salah satu bentuk dana transfer yang dilakukan pemerintah pusat kepada pemerintah daerah, dalam hal ini pemerintahan desa. Sumber dana atas dana desa berasal dari APBN. Secara umum dana desa dapat digunakan untuk membiayai program penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat desa. Pemerintah pusat menerbitkan Permendesa PDTT Nomor 13 Tahun 2020 tentang Prioritas Penggunaan Dana Desa 2021 guna memberikan arahan kepada desa dikarenakan masih adanya pandemi COVID-19. Dana desa tahun 2021 diprioritaskan untuk program pemulihan ekonomi, program prioritas nasional, dan program penanggulangan dampak akibat COVID-19. Selain Permendesa PDTT Nomor 13 Tahun 2020, pemerintah pusat juga menerbitkan Peraturan Menteri Keuangan Nomor 69/PMK.07/2021 tentang Perubahan atas Peraturan Menteri Keuangan Nomor 222/PMK.07/2020 tentang Pengelolaan Dana Desa yang menginstruksikan pengalokasian sebesar delapan persen atas Dana Desa untuk program bantuan langsung tunai. Oleh karena hal tersebut, penelitian ini bertujuan untuk meninjau kesesuaian penggunaan dana desa tahun anggaran 2021 pada Desa Kaliwader, Kabupaten Purworejo dengan peraturan dan pedoman yang berlaku. Pada penelitian ini digunakan data yang bersifat kualitatif yang didapatkan melalui wawancara, observasi lapangan, dan studi kepustakaan. Hasil yang didapatkan atas penelitian ini adalah bahwa pelaksanaan penganggaran, penggunaan, dan pelaporan Dana Desa pada Desa Kaliwader tahun anggaran 2021 telah sesuai dengan peraturan dan pedoman. / Village funds are one of transfer funds done by the central government to local governments, in this case the village government. The source of funds for village funds comes from the APBN. Generally, village funds can be used to finance government administration programs, implementation of development, community development, and empowerment of rural communities. The central government issued Permendesa PDTT Number 13 of 2020 about Priority for Use of Village Funds in 2021 to provide guidelines to village governments due to the COVID-19 pandemic. The 2021 village funds are prioritized for economic recovery programs, national priority programs, and programs to mitigate the impact of COVID-19. In addition to Permendesa PDTT Number 13 of 2020, the central government has also issued Regulation of the Minister of Finance Number 69/PMK.07/2021 about Amendments to Regulation of the Minister of Finance Number 222/PMK.07/2020 about Management of Village Funds which instructs the allocation of eight percent of the Village Fund for the cash transfer program. Because of this, this study aims to review the suitability of using village funds for the 2021 fiscal year in Kaliwader Village, Purworejo Regency with applicable regulations and guidelines. In this study, qualitative data were used which were obtained through interviews, field observations, and literature studies. The results obtained from this research are that the implementation of budgeting, using, and reporting of Village Funds in Kaliwader Village for the 2021 fiscal year is in accordance with regulations and guidelines.

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