Lisani Rahmawati Choironi, - and Arvian Triantoro, - and Harpa Sugiharti, - (2025) ANALISIS PERENCANAAN PENGELOLAAN KEUANGAN DESA DI DESA MARGAMULYA KECAMATAN CIKAJANG KABUPATEN GARUT. S1 thesis, Universitas Pendidikan Indonesia.
Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana perencanaan pengelolaan keuangan desa dilihat dari dimensi sinkronisasi kebijakan, penetapan Rancangan Peraturan Desa tentang APBDes, penyusunan Rancangan Peraturan Kepala Desa mengenai Penjabaran APBDes, penyampaian rancangan Peraturan Desa tentang APBDes kepada bupati/wali kota, evaluasi rancangan Peraturan Desa oleh bupati/wali kota, tindak lanjut hasil evaluasi oleh kepala desa, pendelegasian evaluasi rancangan Peraturan Desa oleh camat, penetapan Peraturan Desa yang telah dievaluasi, penyampaian informasi kepada masyarakat mengenai APBDes, Perubahan APBDes, perubahan penjabaran APBDes, dan penegasan terkait regulasi. Penelitian ini dilakukan di Desa Margamulya, Kecamatan Cikajang, Kabupaten Garut menggunakan jenis penelitian kualitatif dengan metode studi kasus. Pengumpulan data dilakukan dengan wawancara dengan beberapa informan terkait dan telaah dokumen. Analisis data menggunakan model Miles and Huberman yaitu data reduction, data display, dan conclusion drawing. Hasil penelitian ini menunjukkan bahwa Desa Margamulya sebanyak 45 poin telah melaksanakan perencanaan pengelolaan keuangan desa sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa, sebesar 4 belum sesuai dan 4 belum pernah terjadi dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa. indikator yang belum sesuai ialah terkait penyampaian informasi kepada masyarakat mengenai APBDes belum disajikan secara terbuka dalam media informasi, baik di papan informasi maupun di media sosial, sehingga masyarakat umum tidak mengetahui besaran anggaran dipergunakan untuk apa saja yang dibuat oleh desa. This study aims to determine how village financial management planning is viewed from the dimensions of program synchronization, determination of the Draft Village Regulation on the Village Budget, preparation of the Draft Village Head Regulation on the Explanation of the Village Budget, submission of the draft Village Regulation on the Village Budget to the regent/mayor, evaluation of the draft Village Regulation by the regent/mayor, follow-up of the evaluation results by the village head, delegation of evaluation of the draft Village Regulation by the sub-district head, determination of the Village Regulation that has been evaluated, delivery of information to the public regarding the Village Budget, Changes to the Village Budget, changes to the Explanation of the Village Budget, and confirmation related to regulations. This research was conducted in Margamulya Village, Cikajang District, Garut Regency using a qualitative research type with a case study method. Data collection was carried out by interviewing several related informants and reviewing documents. Data analysis used the Miles and Huberman model, namely data reduction, data display, and conclusion drawing. The results of this study indicate that 45 of Margamulya Village has implemented village financial management planning in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management, 4 has not complied and 4 has never happened with the Regulation of the Minister of Home Affairs Number 20 of 2018 concerning Village Financial Management. The indicator that is not yet in accordance is related to the delivery of information to the public regarding the Village Budget which has not been presented openly in the information media, either on information boards or on social media, so that the general public does not know the amount of the budget used for what is made by the village.
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| Item Type: | Thesis (S1) |
|---|---|
| Additional Information: | https://scholar.google.com/citations?view_op=new_profile&hl=en ID SINTA Dosen Pembimbing Arvian Triantoro: 5993219 Harpa Sugiharti: 6706287 |
| Uncontrolled Keywords: | Perencanaan, pengelolaan keuangan desa Planning, village financial management |
| Subjects: | H Social Sciences > HC Economic History and Conditions H Social Sciences > HJ Public Finance L Education > L Education (General) |
| Divisions: | Fakultas Pendidikan Ekonomi dan Bisnis > Pendidikan Akuntansi |
| Depositing User: | Lisani Rahmawati Choironi |
| Date Deposited: | 23 Oct 2025 02:14 |
| Last Modified: | 23 Oct 2025 02:14 |
| URI: | http://repository.upi.edu/id/eprint/144051 |
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