TRI MARINA ASTATI, . (2024) ANALISIS IMPLEMENTASI PERATURAN MENTERI DALAM NEGERI NO.20 TAHUN 2018 TENTANG PENGELOLAAN KEUANGAN DESA PADA DESA JIWA BARU KABUPATEN MUARA ENIM PROVINSI SUMATERA SELATAN. Sarjana thesis, Universitas Negeri Jakarta.
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Abstract
Penelitian ini bertujuan untuk menganalisis implementasi Peraturan Menteri Dalam Negeri No. 20 Tahun 2018 serta kendala yang dihadapi dan strategi yang telah diterapkan. Objek penelitian ini adalah Desa Jiwa Baru. Menggunakan jenis penelitian kualitatif dan pendekatan studi kasus lapangan dan menggunakan data primer dan sekunder. Berdasarkan hasil analisis yang telah dilakukan dapat disimpulkan bahwa Peraturan Menteri Dalam Negeri No. 20 Tahun 2018 Tentang Pengelolaan Keuangan, secara garis besar telah diimplementasikan dengan baik. Namun masih terdapat beberapa aspek yang belum maksimal, yaitu bagian transparan belum mempunyai website, bagian akuntabel belum terdapat alamat pengaduan, bagian partisipatif belum terdapat swadaya dari masyarakat desa, bagian pendapatan belum memiliki PAD dari swadaya masyarakat desa dan belum mendapat bantuan dari APBD Provinsi dan Kabupaten, bagian belanja belum membuat anggaran belanja tak terduga, bagian pembiayaan belum membuat dana cadangan, bagian pelaksanaan belum membuat RKAD serta RKKD dan bagian penatausahaan belum membuat buku pembantu panjar. Kendala yang dihadapi yaitu pemerintah desa masih kurang berkoordinasi, kurangnya kesadaran, kurangnya pengetahuan dan keterampilan, kurangnya kesadaran terhadap pentingnya pembuatan DPA, kurangnya partisipatif masyarakat desa, keterbatasan media informasi online dan keterbatasan finansial masyarakat desa. Strategi yang telah diterapkan yaitu meningkatkan kerjasama, memberikan penjelasan yang mudah dimengerti, membuat program kerja yang bisa menjadi prioritas, meningkatkan pengetahuan dan kemampuan ***** This research aims to analyze the implementation of Minister of Home Affairs Regulation no. 20 of 2018 as well as the obstacles faced and strategies that have been implemented. The object of this research is Jiwa Baru Village. Using qualitative research and a field case study approach and using primary and secondary data. The results of the analysis that has been carried out can be concluded that Minister of Home Affairs Regulation no. 20 of 2018 concerning Financial Management, in general it has been implemented well. However, there are still several aspects that are not optimal, namely the transparent section does not have a website, the accountable section does not yet have a complaint address, the participatory section does not yet have self-help from village communities, the revenue section does not have PAD from self-help from village communities and has not received assistance from the Provincial and Regency APBD. , the expenditure section has not created an unexpected expenditure budget, the financing section has not created a reserve fund, the implementation section has not created RKAD and RKKD and the administration section has not created a subsidiary book. The obstacles faced are the village government's lack of coordination, lack of awareness, lack of knowledge and skills, lack of awareness of the importance of making a DPA, lack of village community participation, limited online information media and financial limitations of the village community. The strategies that have been implemented are increasing cooperation, providing explanations that are easy to understand, creating programs.
Item Type: | Thesis (Sarjana) |
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Additional Information: | 1). Dr. Rida Prihatni, S.E., M.Si., Ak., CA., CMA. ; 2). Hafifah Nasution, S.E., M.S.Ak. |
Subjects: | Ilmu Sosial > Perdagangan, e-commerce > Akuntansi |
Divisions: | FE > D IV Akuntansi Sektor Publik |
Depositing User: | Users 25335 not found. |
Date Deposited: | 12 Aug 2024 04:04 |
Last Modified: | 12 Aug 2024 04:04 |
URI: | http://repository.unj.ac.id/id/eprint/49762 |
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