SEIKO : Journal of Management & Business
Vol 5, No 2 (2022): July - December

Analisis Pengelolaan Keuangan Desa (Studi Kasus pada Kalurahan Bangunjiwo Kasihan Bantul)

Umi Wahidah (PPs STIE Amkop Makassar)
Sri Ayem (Unknown)
Titisa Ballerina (Unknown)
Sri Mujiyanti (Unknown)
Aghape Christian Abinowo (Unknown)
Atik Hermawati (Unknown)
Yosina Oktaviani Pitna (Unknown)



Article Info

Publish Date
31 Dec 2022

Abstract

Abstrak Pengelolaan dana desa yang besar tentu diperlukan pengelolaan yang baik agar dapat direalisasikan untuk kesejahteraan masyarakat dan terhindar dari penyelewengan. Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme pengelolaan keuangan desa yang telah dilaksanakan pada tahun 2021 dan mengetahui kesesuaian dengan Permendagri Nomor 20 Tahun 2018 Kalurahan Bangunjiwo, Bantul. Penelitian ini dilakukan dengan pendekatan kualitatif, sementara pengumpulan data dilakukan dengan cara dokumentasi serta wawancara. Hasil penelitian menunjukan bahwa pengelolaan Keuangan Desa di Kelurahan Bangunjiwo telah dilaksanakan sesuai dengan Permendagri Nomor 20 Tahun 2018 mulai tahapan perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban. Namun masih ditemukan celah yang menjadi potensi terjadinya penyimpangan yaitu dimana pencairan dana dari Bendahara kepada Tim Pelaksana Kegiatan (TPK) melalui Pengelola Kegiatan (PK) yang juga sekaligus sebagai verifikator pelaporan. Kata Kunci: Dana Desa; Bangunjiwo; Pengelolaan Keuangan Abstract The management of large village funds certainly requires good management so that it can be realized for the welfare of the community and avoid fraud. This study aims to find out how the mechanism for managing village finances has been implemented in 2021 and to determine compliance with Permendagri Number 20 of 2018 Kalurahan Bangunjiwo, Bantul. This research was conducted with a qualitative approach, while data collection was carried out by means of documentation and interviews. The results of the study show that the management of Village Finance in Bangunjiwo Village has been carried out in accordance with Permendagri Number 20 of 2018 starting from the stages of planning, implementation, administration, reporting and accountability. However, there are still gaps that are potential for irregularities, namely where the disbursement of funds from the Treasurer to the Tim Pelaksana Kegiatan mplementation Team (TPK) through Pengelola Kegiatan (PK) which also acts as a reporting verifier. Keywords: Bangunjiwo; Financial management; Village Funds.

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Journal Info

Abbrev

seiko

Publisher

Subject

Social Sciences

Description

The Journal Management & Business (SEJaman) provides a forum for academics and professionals to share the latest developments and advances in knowledge and practice of management business both theory and practices. It aims to foster the exchange of ideas on a range of important management subjects ...