Analisis pertanggungjawaban penggunaan alokasi dana desa berdasarkan PERPPU No. 1 Tahun 2020 (Studi kasus di Desa Leilem Tiga, Kecamatan Sonder)
DOI:
https://doi.org/10.58784/rapi.181Keywords:
PERPPU, village fund allocation, accountability, transparencyAbstract
This research aims to describe accountability for the use of village fund allocations based on PERPPU Number 1, 2020. The results of the research show that village fund allocation in Leilem village is carried out in four stages, namely the planning stage, implementation stage, monitoring stage, and accountability stage to support community health and welfare. The government provides assistance to support the health and welfare of the community, especially with the COVID-19 virus, there has also been a shift in the budget to the health budget. The government also applies the principles of money for value, accountability and transparency in managing village fund allocations, however there are obstacles in transparency because there is no village website that can make it easier for related parties and the community to access village financial reports or reports on the use of village funds.
Downloads
References
Aprillasari, T. K., & Sunaningsih, S. N. (2023). Prioritas penggunaan dana desa sebelum dan saat pandemi COVID-19 (Studi kasus pada Desa Dukun, Kecamatan Dukun, Kabupaten Magelang). SENTRI: Jurnal Riset Ilmiah, 2(3), 851–860. https://doi.org/10.55681/sentri.v2i3.677
Darmi, T., Mujtahid, I., Ichzani, B., & Nusantara, B. (2022). Analisis pengelolaan dana desa pada masa pandemi COVID-19 di Kabupaten Bengkulu Selatan. Publisia: Jurnal Ilmu Administrasi Publik, 7(1), 89-98. https://doi.org/10.26905/pjiap.v7i1.7507
Indriasari, S., & Winarti. (2013). Implementasi prinsip-prinsip pengelolaan keuangan daerah. Jurnal Ilmu Administrasi Negara, 11(2), 179-190. https://jiana.ejournal.unri.ac.id/index.php/JIANA/article/view/1987
Irawan, A., Wahyudi, I., Ubaidillah, A., & Aryanto, S. J. (2023). Strategi pengelolaan dana desa dalam meningkatkan kepedulian sosial pada masa pandemi COVID-19 di Desa Petiyintunggal Dukun Gresik. at-Tamkin: Jurnal Pengabdian Kepada Masyarakat, 6(1), 41–52. https://ejournal.uniramalang.ac.id/index.php/attamkin/article/view/2310
Jannah, R. N., Kustono , A. S., & Winarno, W. A. (2022). Penggunaan dana desa pada masa pandemi COVID-19: Studi Desa Kendit Kecamatan Kendit Kabupaten Situbondo. Jurnal Akuntansi Terapan dan Bisnis, 2(2), 118–125. https://doi.org/10.25047/asersi.v2i2.3596
Laelah, N., Hidayat, R., & Nababan, R. (2022). Implementasi kebijakan dana desa untuk penanggulangan COVID 19 pada tahun 2020 di Desa Randusari Kabupaten Brebes. Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik, dan Humaniora, 6(2), 401-408. http://dx.doi.org/10.31604/jim.v6i2.2022.401-408
Maheswary, D. M., Pusparini, H., & Suryantara, A. B. (2022). Efektivitas bantuan langsung tunai dana desa bagi masyarakat terdampak COVID-19 di Desa Kekait. Jurnal Aplikasi Akuntansi, 7(1), 123–135. https://doi.org/10.29303/jaa.v7i1.162
Mardiasmo. (2002). Otonomi dan Manajemen Keuangan Daerah. Penerbit Andi.
Marta, F. Y. D., & Nurlitasari, R. (2021). Implementasi penyaluran bantuan langsung tunai dana desa di era pandemi COVID-19 di Kabupaten Sigi 2020. Jurnal Terapan Pemerintahan Minangkabau, 1(1), 47-59. https://doi.org/10.33701/jtpm.v1i1.1870
Martajaya, A., & Sugiri, D. (2021). Implementasi penyaluran dan penggunaan dana desa pada masa pandemi COVID-19: Studi kasus Desa Karanganom Kabupaten Klaten. Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi), 9(2), 109-120. http://dx.doi.org/10.25157/je.v9i2.5873
Ngatnan. (2021). Penggunaan dana desa bagi masyarakat terdampak pandemi COVID-19 di Kabupaten Pati. Jurnal JURISTIC, 2(1), 21-30. http://dx.doi.org/10.35973/jrs.v2i01.2072
Noverman, Y. (2018). Analisis kesesuaian pengelolaan dana desa dengan peraturan perundang-undangan (Studi kasus di Nagari Bukit Bual Kabupaten Sijunjung). Jurnal Analisis Kebijakan & Pelayanan Publik, 4(2), 68-81. https://doi.org/10.31947/jakpp.v4i2.5383
Purba, R. H., Widodo, S., & Ermanovida. (2023). Transparansi Dana Desa di Masa Pandemi COVID-19: Studi Kasus di Desa Talang Jaya, Kabupaten Ogan Komering Ilir. PESIRAH: Jurnal Administrasi Publik, 3(1), 18-29. https://doi.org/10.47753/pjap.v3i1.40
Risnaningsih, Mukofi, A., Hendrani, F. (2022). Evaluasi pengelolaan keuangan dana desa pada masa COVID-19 di Desa Pandanlandung Kabupaten Malang. Jurnal Akuntansi dan Keuangan, 10(2), 163-170. https://doi.org/10.29103/jak.v10i2.7139
Zubarita, F. R. (2022). Analisis yuridis Peraturan Pemerintah Pengganti Undang-Undang No. 1 Tahun 2020 tentang kebijakan keuangan COVID-19 terhadap penggunaan anggaran di masa pandemi. Lex Renaissance, 7(2), 265–280. https://doi.org/10.20885/JLR.vol7.iss2.art4
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Isak Brian Tungka, Harijanto Sabijono, I Gede Suwetja
This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.
