Analisis Penerapan Asas-asas Pengelolaan Keuangan Dana Desa (Studi Kasus: Pemerintah Desa Bojongmalaka)
DOI:
https://doi.org/10.51903/kompak.v19i1.3607Keywords:
Village Fund, Transparency, Accountability , Participatory, Financial ManagementAbstract
Village fund financial management is a crucial aspect of rural governance that requires adherence to fundamental principles to ensure transparency, accountability, public participation, and fiscal discipline. This study aims to analyze the implementation of the principles of village fund financial management at Bojongmalaka Village Government, Baleendah District, Bandung Regency, West Java Province. The research employs a qualitative descriptive approach with a case study design. Data were collected through in-depth interviews with the Village Secretary as the primary informant, supplemented by documentary analysis of the 2025 Village Budget Realization Report (APBDes). The findings reveal that Bojongmalaka Village has generally implemented the four principles of financial management in accordance with applicable regulations. The transparency principle is demonstrated through the publication of budget information via billboards, the official village website, and social media platforms, although disclosed information remains limited to general data. The accountability principle is upheld through structured reporting mechanisms utilizing the Village Financial System (SISKEUDES), involvement of relevant village officials, and external auditing by the District Inspectorate. The participatory principle is realized through the Village Development Planning Deliberation (Musrenbangdes) and village meetings, despite constraints in regulatory and budgetary limitations that prevent full realization of community proposals. The principle of fiscal order and discipline is maintained through systematic multi-stage financial recording and reporting, though challenges related to delays in fund disbursement persist. The study concludes that the primary obstacles are not non-compliance with regulations but rather limited flexibility caused by regulatory constraints, budgetary limitations, and policy dynamics at the regional government level.
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