Analisis Pengelolaan Dana Desa di Desa Poring Kecamatan Nanga Pinoh Kabupaten Melawi

Rosilawati

Authors

Rosilawati Universitas Terbuka

Keywords:

Village Funds, Independence, Participation, Management, Transparency

Abstract

Village fund management is an important factor in realizing independence and sustainable development in villages. This study aims to analyze village fund management in Poring Village, Nanga Pinoh Subdistrict, Melawi Regency, which includes planning, implementation, administration, reporting, and accountability. The research method used is descriptive qualitative, with data collected through interviews with fifteen informants, namely the village head and officials and staff. The data analysis technique uses data reduction to simplify and organize information. The results show that the planning of village fund management is carried out participatively through village deliberations and is in accordance with applicable regulations. The implementation of activities directly involved the community, both as workers in the activities, reflecting the principles of empowerment and participation. Financial administration was carried out by the village treasurer in accordance with procedures, but still faced obstacles in the form of limited human resources and technical understanding. Financial and activity reporting was carried out periodically and announced to the community, although there were delays due to activities not being carried out on time. Financial accountability has been socialized to the community, but there is still a need to strengthen the accuracy and timeliness of reporting. The research recommends the need to increase the capacity of village officials, provide ongoing technical training, and optimize the use of information technology to support more effective, transparent, and accountable village financial management.

References

Adeliya, N. (2017). Transparansi dan akuntabilitas dalam pengelolaan dana desa di Indonesia. Jurnal Ilmu Administrasi Publik, 4(1), 1–8.

Asmawati, I., & Basuki, P. (2019). Akuntabilitas Pengelolaan Keuangan Desa: Studi di Desa-Desa Kabupaten Tulungagung. Jurnal Akuntansi dan Auditing, 15(2), 101–114.

Butar–Butar, R., & Purba, E. (2022). Perencanaan Pembangunan Desa melalui Musyawarah Perencanaan Pembangunan Desa di Desa Parsaoran Sibisa Kecamatan Ajibata Kabupaten Toba.

Jurnal Ilmiah Kebijakan Publik, 10(1), 23–32.

Deswimar, D. (2014). Pemberdayaan masyarakat dan pembangunan desa dalam perspektif pembangunan nasional.

Jurnal Ilmu Sosial dan Ilmu Politik, 18(2), 123–132. Gulo, K. E., & Kakisina, S. M. (2023). Evaluasi Siklus Pengelolaan Keuangan Desa Berdasarkan Permendagri Nomor 20 Tahun 2018 di Desa Simaeasi Kecamatan Mandrehe Kabupaten Nias Barat. Jurnal Ilmu Pemerintahan, 11(2), 58–68.

Hughes, O. E. (2003). Public management and administration: An introduction (3rd ed.). Palgrave Macmillan.

Karawisan, S. F. (2023). Evaluasi Sistem Pengendalian Intern terhadap Penatausahaan APBDes di Desa Tombatu 1 Kecamatan Tombatu. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, dan Hukum), 6(2), 1513-1518.

Kooiman, J. (1993). Modern governance: New government-society interactions. Sage.

Lausupu, P. P., Noholo, S., & Yusuf, N. (2023). Analisis Penerapan Sistem Dan Prosedur Akuntansi Dana Desa (Studi Kasus Desa Tiohu Kecamatan Asparaga Kabupaten Gorontalo). JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 9(6), 2315-2320.

Nurilah, N., & Akbar, A. Z. (2024). Analisis Penatausahaan dan Pelaporan Keuangan Desa Berdasarkan Permendagri No 20 Tahun 2018 (Studi Pada Desa Empang Bawa Kecamatan Empang Kabupaten Sumbawa). Jurnal Greenation Ilmu Akuntansi, 2(2), 108-119.

Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa.

Peraturan Menteri Dalam Negeri Republik Indonesia Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa. Peraturan Pemerintah Nomor 43 Tahun 2014 tentang Peraturan Pelaksanaan Undang-Undang Nomor 6 Tahun 2014 tentang Desa.

Pratiwi, Y. N. (2021). Penyalahgunaan dana desa: Faktor penyebab dan upaya penanggulangan. Jurnal Akuntansi dan Pemerintahan, 7(1), 45–57.

Rangga, I., & Barwono, A. B. (2019). Peran Undang-Undang Desa dalam Mendorong Pembangunan Ekonomi di Pedesaan. Jurnal Administrasi Publik, 16(1), 67–75.

Rosenau, J. N. (1992). Governance, order, and change in world politics. In J. N.

Rosenau & E.-O. Czempiel (Eds.), Governance without government: Order and change in world politics (pp. 1–29). Cambridge University Press.

Saryono dan Anggraeni, M. D. (2013). Metodologi Penelitian Kualitatif dan Kuantitatif dalam Bidang Kesehatan. Yogyakarta: Nusa Medika.

Sukesi, K., & Rachmawati, I. (2020). Efektivitas Pengelolaan Dana Desa dalam Meningkatkan Pembangunan di Desa Sidomulyo Kabupaten Jember. Jurnal Ekonomi dan Pembangunan, 18(2), 150–160.

Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 tentang Desa.

United Nations Development Programme. (1997). Governance for sustainable human development. UNDP.

Wibowo, H. M., Kusuma, I. L., & Pardanawati, S. L. (2024). Pengaruh perencanaan, pelaksanaan, dan penatausahaan laporan pertanggungjawaban keuangan dana desa terhadap realisasi pengelolaan APBDes. Jurnal Rimba: Riset Ilmu Manajemen Bisnis dan Akuntansi, 2(3), 192–202).