ANALISIS PENGELOLAAN KEUANGAN DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 20 TAHUN 2018
DOI:
https://doi.org/10.30997/jvs.v9i2.8593Keywords:
Village Finance, Permendagri Number 20 of 2018Abstract
The purpose of this study was to determine the suitability of village financial management in one of the sub-districts, North Gorontalo Regency based on Permendagri number 20 of 2018. The research method used is a qualitative method. The data analysis used in this research is qualitative with an interactive analysis model consisting of three components of analysis namely: 1) Data reduction; 2) Presentation Data; 3) Data Verification and Conclusion Drawing. The results of the study show that with village financial analysis based on Permendagri Number 20 of 2018 through (a) Planning Aspects are in accordance with Permendagri but there are still deficiencies in apparatus that have not complied with the provisions and the impact is delays in the planning process (b) Implementation Aspects are in accordance with Permendagri and the weakness is the understanding of the apparatus that is still lacking, causing delays in the implementation process, (c) For the Administrative aspect it is considered good because it is in accordance with the instructions and technical requirements requested (d) The Reporting Aspect is considered good but the drawback is the slowness of the apparatus on duty late in providing reporting to the North Gorontao Regency government, and (e) The aspect regarding the coverage response is considered good because it has been adjusted to the instructions and technical requirements required by the regulation of the minister of home affairs in financial accountability.
References
Halim, A. 2002. Akuntansi Sektor Publik akuntansi Keuangan Daerah Edisi pertama. Salemba empat, Jakarta.
Hasan, W., & Jumiyanti, K. R. (2021). Peta Kemampuan Keuangan Daerah. Jurnal Riset Akuntansi Dan Komputerisasi Akuntansi, 12(1), 2086–4264.
Kepmendagri No 29 Tahun 2002, Tentang Pedoman Pengurusan Pertanggungjawaban dan Pengawasan Keuangan Daerah Serta Tata Cara Penyusunan APBD, Pelaksana Tata Usaha Keuangan Daerah dan Penyusunan Perhitungan, Direktorat Pengelolaan Keuangan Daerah, Direktorat Jenderal Otonomi Daerah
Lamuda, I., Abdullah, J., Hasan, W., & Rahman, Z. (2022). Sosialisasi Pengelolaan Keuangan Desa. DIKMAS: Jurnal Pengbadian Masyarakat, 2(1), 41–48.
Nugroho, R. (2014). Kebijakan Publik di Negara-Negara Berkembang. Yogyakarta, Pustaka Pelajar.
Peraturan Pemerintah Republik Indonesia Nomor 43 Tahun 2014 tentang
Peraturan Pelaksanaan Undang-undang Nomor 6 Tahun 2014 tentang Desa.
Peraturan Menteri Dalam Negeri No. 20 Tahun 2018 Tentang Pengelolaan Keuangan
Desa.
Peraturan Menteri Dalam Negeri No. 113 Tahun 2014 Tentang Pengelolaan Keuangan
Desa.
Ramdhani, A., & Ramdhani, M. A. (2017). Konsep Umum Pelaksanaan Kebijakan Publik. Jurnal Publik, 11(1), 1–12. https://doi.org/10.1109/ICMENS.2005.96
Riswati. (2018). Analisis Pengelolaan Keuangan Desa Berdasarkan Tentang Pedoman Pengelolaan Keuangan Desa. JEKP (Jurnal Ekonomi Dan Keuangan Publik), 8(1), 13–31.
Undang-undang Nomor 6 Tahun 2014 tentang Desa.
Yusup, M. Abdullah, J. Hasan, W. (2019). Analisis Pengelolaan Keuangan Dana Desa. JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi, 10(2), 189–208. https://doi.org/10.35449/jemasi.v14i1.22
Website gorontalo.antaranews.com
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 (Jurnal Visionida)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with Jurnal Visionida agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in Jurnal Visionida.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in Jurnal Visionida.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work