Realitas Implementasi Pengelolaan Keuangan Desa pada APBDes di Desa Dauh Peken
Abstract
One of the problems that appear in village financial management is the issue of its implementation in the Village Revenue and Expenditure Budget. The implementation is not in accordance with the provisions of Permendagri 113 of 2014 concerning village financial management due to the lack of common understanding, views, and commitments from village financial organizers. The purpose of this study was to determine the reality of the implementation of financial management of the village of Dauh Peken in Tabanan District, Tabanan Regency based on Permendagri 113 of 2014 on village financial management. The research is descriptive with a qualitative approach, research data obtained through in-depth interviews, observation, and documentation studies. This study was analyzed using the Case Study method. The results of the study indicate that the Dauh Peken Village has not fully complied with the provisions of the regulation in financial management during the implementation of the Village Revenue and Expenditure Budget. This requires synergy between the district and sub-district governments in terms of assistance and supervision of village finance providers.
Keywords: Village finance, regulations, village finance providers.
Downloads
References
Creswell, J. (1998). Qualitative Inquiry and Research Design: Choosing Among Five Traditions. London: SAGE Publications
Creswell, J.W. (2003). Educational Research. Planning, Conducting, and Evaluating Quantitative and Qualitative Research, Second Edition. New Jersey: Pearson Merrill Prentice Hall
Creswell, J. (2010). Research design: pendekatan kualitatif, kuantitatif, dan mixed. Yogjakarta: PT Pustaka Pelajar.
Cho,V dan Huang. (2011). “Professional Commitment, Organizational Commitment, and The Intentions to Leave for Professional Advancement”. Emerald
Giddens, A. (1984). The Contitution Of Society: the outline of The Theory ofstructuration. Cambridge: Polity Press.
Harahap, Sofyan, (2001). Sistem Pengawasan Manajemen. Jakarta: Penerbit Quantum
Kaho, Y.R. (1997). Prospek Otonomi Daerah Di Negara Republik Indonesia. Jakarta: PT. Gravindo Persada
Kirk dan Miller dalam Moleong, L.J. (1986). Metodelogi Penelitian Kualitatif. Bandung: PT.Remaja RosdaKarya.
Koentjaraningrat. (1993). Metode-metode Penelitian Masyarakat. Jakarta: PT. Gramedia Pustaka Utama
Kristianten. (2006). Transparansi Anggaran Pemerintah. Jakarta: Rineka Cipta
Lembaga Administrasi Negara (LAN) dan Badan Pengawasan Keuangan dan Pembangunan (BPKP) RI. (2000)
Lincoln, Y., and Guba, E. (1985). Naturalistic Inquiry. Newbury Park, CA: Sage
Publications
Ludigdo, U. (2007). Paradoks Etika Akuntan. Yogyakarta: Pustaka Pelajar
Lunenburg, C.F. (2011). “Self-Efficacy in the Workplace: Implications for Motivation and Performance”. Sam Houstan State University, International Journal Of Management, Business, and Administration. Vol. 14. Number 1
Mahsun, (2005). Metode Penelitian Bahasa, Jakarta: PT. Raja Grafindo Pesada
Mantja, W. (2005). Etnografi Disain Penelitian Kualitatif dan Manajemen Pendidikan. Malang: Wineka Media
Mardiasmo. (2002). Akuntansi Sektor Publik. Yogyakarta: Penerbit Andi.
Mardiasmo. (2004). Akuntansi Sektor Publik. Ed. Kedua.Yogyakarta: Andi.
Marie C.H. (1997). “Choosing Qualitative Research: A Primer for Technology Education Researchers”. Journal of Technology Education. Vol.9 Number.1
Maringan, M. S. (2004). Dasar-Dasar Administrasi dan Manajemen. Jakarta: Ghalia Indonesia.
Mathis.L.R dan Jackson.H.J. (2001). Manajemen Sumber Daya Manusia. Buku kedua, Jakarta
Meriam, S.B. (1988). Case Study Research in Education: A Qualitative Approach. San Francisco: Jossey-Bass Publishers.
Miles, B. M. dan Huberman, M. (1992). Analisis Data Kualitatif Buku Sumber Tentang Metode-metode Baru. Jakarta: UIP.
Moleong, L.J. (2001), Metode Penelitian Kualitatif. cetakan keempat belas, Bandung: PT Remaja Rosdakarya (anggota IKAPI).
Moleong, L.J. (2007). Metodelogi Penelitian Kualitatif. Bandung: Penerbit PT. Remaja Rosdakarya Offset
Narimawati, U. (2008). Teknik-Teknik Analisis Multivariat untuk Riset Ekonomi. Graha Ilmu. Yogyakarta.
Patilima, H. (2005). Metode Penelitian Kualitatif. Bandung: Alfabeta.
Patton, M.Q. (1987). Qualitative Education Methods. Beverly Hills: Sage Publication
Permendagri Nomor 113 Tahun 2014 tentang pengelolaan keuangan desa.
