PRAKTIK PENGELOLAAN KEUANGAN DANA DESA

Ni Nyoman Alit Triani, Susi Handayani

Abstract


Abstak: Praktik Pengelolaan Dana Desa. Penelitian ini bertujuan untuk menjelaskan penerapan peraturan Menteri Keuangan Nomor 49/2016 tentang pengelolaan keuangan dana desa. Metode yang digunakan adalah studi kasus melalui wawancara kepada warga dan pemimpin Desa Plosogeneng, Donowarih, dan Pesantren. Penelitian ini menemukan bahwa pengelolaan keuangan desa secara umum telah sesuai dengan peraturan yang berlaku. Meskipun demikian, peneliti juga menemukan bahwa terdapat kendala yang disebabkan oleh perubahan kementerian dan kemampuan penyalur dana desa yang masih belum mumpuni. Hal ini menyebabkan terhambatnya penyaluran dana desa.

 

Abstract: The Practice of Village Fund Management. This study aims to explain the application of the Minister of Finance Regulation Num. 49/2016 on financial management of village funds. The method used is case study by interviews to villagers and leaders of Plosogeneng, Donowarih, and Pesantren Village. This study finds that village financial management in general has been in compliance with prevailing regulations. Nevertheless, the researcher also finds that there is constraints caused by ministry changes and the ability of village fund distributors who were not yet qualified. This has led to delays in the disbursement of village funds.


Keywords


pengelolaan; dana desa; keuangan

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