Realitas Pengelolaan Keuangan Desa: Dominasi dalam Pelaksanaan APB Desa di Kabupaten Mojokerto

Ardi Tri Handono, Zaenal Fanani

Abstract


This research seeks to examine the experience and understanding of the financial managers of Waduk Gede Village in Mojokerto Regency. This is motivated by the implementation of the Village Law (UU No. 6 Tahun 2014) which has implications for increasing funds managed by the village, but in its management, various irregularities have been found. Case studies are used to understand the reality and the understanding of the informant. The findings indicate that the role of the Village Head is very dominant. Implementation of the APB Desa in Waduk Gede Village when compared to Permendagri No. 113 Tahun 2014 there are certainly some discrepancies. The implementation of Village APB Desa should be delegated to Implementation Team (TPK) or Village Financial Management Technical Officer (PTPKD)

Full Text:

PDF

References


Abdi, M. W., dan Cahyono, H. (2015). Analisis Kesiapan Desa Blawi dalam Rangka Implementasi Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 Tentang Desa. Jurnal Pendidikan Ekonomi (JUPE), 3(3).

Antlov, H. (2003). Kerangka Hukum Kepemerintahan Desa Menurut UU Nomor 22 Tahun 1999. Juma/ Forum lnovasi, 6 Maret- Mei.

Creswell, J. W. (2007). Qualitative Inquiry and Research Design: Choosing Among Five Approaches: Sage publications.

Jensen, M. C., dan Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360.

Manninen, A. (1995). The Experience of Knowledge in Everyday Accounting: A Study of Finnish Accounting Managers. European Accounting Review, 4(3), 455-484.

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

Menteri Dalam Negeri. Peraturan Menteri Dalam Negeri Nomor 114 Tahun 2014 tentang Pedoman Pembangunan Desa.

Pangkey, D. K. (2016). Peran Kepala Desa Dalam Pelaksanaan Pembangunan Di Desa Tateli Satu Kecamatan Mandolang Kabupaten Minahasa. Jurnal Politico, 3(1).

Rahmawati, H. I. (2015). Analisis Kesiapan Desa Dalam Implementasi Penerapan UU Nomor 6 Tahun 2014 Tentang Desa (Studi Pada Delapan Desa di Kabupaten Sleman). Skripsi. Universitas Muhammadiyah, Semarang.

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

Riyanto, T. (2015). Akuntabilitas Finansial Dalam Pengelolaan Alokasi Dana Desa (ADD) Di Kantor Desa Perangat Selatan Kecamatan Marangkayu Kabupaten Kutai Kartanegara. eJournal Administrasi Negara, 3(1), 119-130.

Smith, J. A. (2007). Qualitative Psychology: A Practical Guide to Research Methods: Sage Publications.

Suaib, E., Bahtiar, B., dan Bake, J. (2016). The Effectiveness of APB-Desa Management in West Muna Regency. Mimbar: Jurnal Sosial dan Pembangunan, 32(2), 282-291.

Takwin, Bagus. (2016). Pengurangan Kejahatan yang Berfokus pada Pencegahan. Jurnal Peradilan Indonesia Vol. 4, Januari – Juli: 33-48.

Wilson, J. Q., dan Kelling, G. L. (1982). Broken windows. Atlantic monthly, 249(3), 29-38.




DOI: http://dx.doi.org/10.21043/aktsar.v1i2.5168

Refbacks

  • There are currently no refbacks.


Creative Commons Licence
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.