Pradibyo, Sugoro Daru (2021) Implementasi Pengelolaan Keuangan Desa Tahun Anggaran 2019 Di Desa Baampah Kecamatan Mentaya Hulu. Masters thesis, Universitas Terbuka.

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Abstract

Law of the Republic of Indonesia Number 6 Year of 2014 on village encourages the development, economy, and prosperity of the people. The enactment of the law crates opportunities for villages to manage the significant amount of budget from central (DD), Local Government (ADD, DBH tax and regional retribution) and locally generated revenue of the village itself. Financial management should be taken into consideration as it should be transparent and accountable following management principle of village finance. Village apparatus assisting the Headman to administer the village government should be well trained on the understanding of finance conforming the provision of the village financial management. Briefing including coaching and supervision from both sub-district and district levels plays significant factor, so the Headman as the responsible one proceeds by complying the given power and governing provisions in planning, perorming, administering, reporting, and accountability. East Kotawaringin District Government enacted Mayor Regulation Number4 Year of2019 on Village Financial Management as the derivative of the Regulation of Minister of Internal Affairs Republic of Indonesia Number 20 Year of 2018, as guidance that simplifies village in managing the budget. This research was conducted in Baampah Village, Mentaya Hulu Sub-District, East Kotawaringin Regency. This study aimed to know how financial management in Baampah Village, Mentaya Hulu Sub-District, East Kotawaringin Regency performed and the factors that influenced. This research used qualitative method with person (Camat, Headman, BPD Chairman, Village Secretary, Village Treasurer, PMD Chairman Section in PMD Agency in the regency) and paper (Village RPJM, RKP, APB, Funds Disbursement Proposal, SPJ, and other documents) data source. Interview, observation, documentation, and technical analysis such as data reduction, presentation, and verification were used to collet data. The results and discussion showed that (1) village APD draft and establishment were late; (2) the copies of complete reimbursement was not delivered to APIP (Government Internal Supervisory Apparatus); (3) cash stored by village treasurer was over the limit; (4) Chairman Section did not draft DPA (Budget Implementation Document); (5) expenses on village APB did not comply RAK (Cash Budget Draft); (6) BKU (general cash book) was not verified by Village Secretary; (7) delivery of first semester and year-end realization report was late and the substantial content has yet to correspond the accountability of year-end budget. It could be concluded that financial management in Baampah Village, Mentaya Hulu Sub-District according to Mayor Regulation Number 4 Year of 2019 on Financial Management Guidance has not performed well nor followed the provision.

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