Lestari, Diana Puji (2022) Analisis Pengelolaan Keuangan Alokasi Dana Desa (ADD) di Desa Se-Kecamatan Lembeyan Kabupaten Magetan. Skripsi (S1) thesis, Universitas Muhammadiyah Ponorogo.
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Abstract
This study aims to determine the financial management of the Village Fund Allocation (ADD) in all villages in the Lembeyan sub-district using the Minister of Home Affairs Regulation No. 20 of 2018 concerning Village Financial Management. In this study the data used are primary data and secondary data. The secondary data in this study are the 2020 Budget Plan (RAB) and the 2020 Village Fund Allocation Realization Report, while the primary data in this study uses respondents, namely: Village Head, Village Secretary, Head of Finance or Village Treasurer, BPD, Head of Planning . The data analysis method used in this study used a qualitative descriptive method, while to test the validity of the data, time and source triangulation techniques were used. Overall, the suitability of the Village Fund Allocation planning indicators in all villages in the Lembeyan District is in accordance with the Minister of Home Affairs Regulation No. 20 of 2018. The village secretary prepares the RAPBDes based on the RKPDes after preparing the RAPBDes the village head submits the draft RAPBDes to the village head to be determined with the BPD where the determination in the Village area of the Lembeyan District is carried out in December of the 2019 fiscal year. Overall, the suitability of the indicators for the implementation of the Fund Allocation Villages in the Lembeyan District are in accordance with the Minister of Home Affairs Regulation No. 20 of 2018. All receipts and expenditures are made using the village treasury account. As for each expenditure, it has been supported by valid and complete evidence and is attached with a letter of request for payment. Overall, the suitability of the administration indicators for the Village Fund Allocation in villages throughout the Lembeyan District is not in accordance with the Minister of Home Affairs Regulation No. 20 of 2018. Where the recording of receipts and disbursements of funds from the Village Fund Allocation in villages in all sub-districts is carried out by the village treasurer. However, the recording of cash receipts and disbursements into the Village Financial System (SISKEUDES) in Tapen village is not carried out by the village treasurer but is carried out by the village operator. This is because village officials do not understand village financial management which requires that everything is computerized. Overall, the suitability of reporting indicators for Village Fund Allocation in villages throughout the Lembeyan District is in accordance with Minister of Home Affairs Regulation No. 20 of 2018. Where for reporting, it starts with reporting to the sub-district head first for reporting the first semester of village governments throughout the Lembeyan District reporting in June. Overall, the suitability of the accountability indicators for the Allocation of Village Funds in all villages in the Lembeyan District is in accordance with the Minister of Home Affairs Regulation No. 20 of 2018. It is proven by the preparation of a report on the realization of the APBDes implementation. However, for the accountability of funds to the regent, how many villages made mistakes and were returned to the village to be refined again. This is due to the lack of coordination between the village government and the district government. Keywords: Village, Village Fund Allocation, Village Financial Management
| Item Type: | Thesis (Skripsi (S1)) |
|---|---|
| Uncontrolled Keywords: | Desa, Alokasi Dana Desa, Pengelolaan Keuangan Desa |
| Subjects: | H Social Sciences > HJ Public Finance |
| Divisions: | Faculty of Economic > Department of Accounting |
| Depositing User: | fe . userfe |
| Date Deposited: | 07 Jan 2022 06:08 |
| Last Modified: | 07 Jan 2022 06:08 |
| URI: | http://eprints.umpo.ac.id/id/eprint/8597 |
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