Analisis Strategi Pengelolaan Keuangan Desa Dalam Meningkatkan Kesejahteraan Masyarakat Desa
DOI:
https://doi.org/10.51903/kompak.v17i2.1906Kata Kunci:
village financial management, Community welfare, Jembrak VillageAbstrak
The objective of this research is to examine the strategies employed in managing village finances to enhance community well-being in Jembrak Village, Semarang Regency. The research methodology involves a descriptive qualitative approach utilizing interviews, observations, and documentation for data collection. Findings reveal that the financial management strategy in Jembrak Village comprises planning, execution, administration, and accountability stages. Key factors impacting the success of village financial management include the proficiency of village officials, community engagement, oversight, and regulatory frameworks. Effective village financial management yields positive outcomes such as elevated per capita income, poverty reduction, enhanced education and healthcare standards, and improved access to essential infrastructure. Recommendations from the study emphasize the necessity of enhancing the competency of village officials, fostering community involvement, reinforcing supervision mechanisms, aligning regulations, and fostering collaboration between local and central governments in village financial management endeavors.
Referensi
[2] Mardiasmo, Akuntansi Sektor Publik. Yogyakarta: Andi Offset, 2018.
[3] Wiratna and Sujarweni, Akuntansi Desa: Panduan Tata Kelola Keuangan Desa (Yogyakarta: Pustaka Baru, 2015), hal. 1. Yogyakarta: Pustaka Baru Press, 2015.
[4] Kemendes PDTT, “Realisasi Penyaluran Dana Desa Tahun 2020,” Jakarta, 2020.
[5] K. K. R. I. KEMENKEU, “Buku Pintar Dana Desa: Dana Desa Untuk Kesejahteraan Rakyat,” Jakarta, 2017. [Online]. Available: https://www.kemenkeu.go.id/media/6749/buku-pintar-dana-desa.pdf
[6] Indonesian Corruption Watch, “Outlook dana desa 2018 potensi penyalahgunaan anggaran desa di tahun politik,” Jakarta, 2018. [Online]. Available: https://antikorupsi.org/id/article/outlook-dana-desa-2018-potensi-penyalahgunaan-anggaran-desa-di-tahun-politik
[7] Pemerintah Desa Jembrak, “Laporan Penyelenggaraan Pemerintahan Desa Jembrak,” Jembrak, 2022.
[8] BPS, “Kota Semarang Dalam Angka 2023,” Kabupaten Semarang, 2023.
[9] J. Satriajaya and L. Handajani, “Turbulensi dan Legalisasi Kleptokrasi dalam Pengelolaan Keuangan Desa,” J. Akunt. Multiparadigma, vol. 9, no. 2, pp. 227–240, 2017, doi: 10.18202/jamal.2017.08.7052.
[10] N. R. Sari and P. H. Adi, “Dampak Pengelolaan Keuangan Desa terhadap Peningkatan Kesejahteraan Masyarakat di Kabupaten Sleman,” J. Manaj. Publik dan Kebijak., vol. 3, no. 2, pp. 123–135, 2021.
[11] A. Wahyudi, S. Ngumar, and B. Suryono, “Faktor-Faktor yang Mempengaruhi Keberhasilan Pengelolaan Keuangan Desa di Kabupaten Ponorogo,” J. Ilmu dan Ris. Akunt., vol. 8, no. 5, pp. 1–15, 2019.
[12] T. P. Astuti and Y. Yulianto, “Good Governance Pengelolaan Keuangan Desa Menyongsong Berlakunya Undang-Undang No. 6 Tahun 2014,” Berk. Akunt. dan Keuang. Indones., vol. 1, no. 1, pp. 1–14, 2016, doi: 10.20473/baki.v1i1.1694.
[13] R. V. A. Nikijuluw, S. S. Alfons, and R. V. Rugebregt, “Partisipasi Masyarakat dalam Pengelolaan Keuangan Desa,” TATOHI J. Ilmu Huk., vol. 2, no. 10, p. 1052, 2022, doi: 10.47268/tatohi.v2i10.1444.
[14] Ray Octafian, Dyah Palupiningtyas, Andhi Supriyadi, and Heri Usodo, “Peningkatan Capacity Building Dalam Peningkatan Sadar Wisata di Desa Wisata Jembrak,” J. Pengabdi. Masy. Waradin, vol. 2, no. 2, pp. 87–100, 2022, doi: 10.56910/wrd.v2i2.295.
[15] T. S. Sunaryadi and H. Yulianto, “Pengelolaan Keuangan Desa Di Desa Jembrak Kecamatan Pabelan Kabupaten Semarang,” Kompak J. Ilm. …, vol. 14, no. 1, pp. 154–159, 2021, [Online]. Available: https://ejurnal.provisi.ac.id/index.php/kompak/article/view/386
[16] J. M. L, Metodologi Penelitian Kualitatif. In Metodologi Penelitian Kualitatif, no. Maret. Bandung: PT Remaja Rosdakarya, 2022. [Online]. Available: https://scholar.google.com/citations?user=O-B3eJYAAAAJ&hl=en
[17] A. M. Huberman, J. Saldana, and M. B. Miles, Qualitative Data Analysis: A Methods. Thousand Oaks, CA: SAGE Publications, 2015.
[18] D. A. Prastiwi, “Indeks Pembangunan Desa 2018 - Badan Pusat Statistik Indonesia,” Jakarta, 2018.
[19] Sahala Purba, Rintan Saragih, and Tika Meisiska Br Sembiring, “Pengaruh Kompetensi Dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pemerintah Desa Dalam Mengelola Alokasi Dana Desa,” AKUA J. Akunt. dan Keuang., vol. 1, no. 1, pp. 122–129, 2022, doi: 10.54259/akua.v1i1.140.
[20] Dyah Palupiningtyas, Guntur Suryaning Hadi, and Ray Octafian, “Pemberdayaan Umkm Ibu Pkk Menuju Perintisan Desa di Wilayah Desa Jembrak Kecamatan Pabelan Kabupaten Semarang,” J. Pengabdi. Masy. Waradin, vol. 2, no. 3, pp. 12–17, 2022, doi: 10.56910/wrd.v2i3.292.
[21] Heru Yulianto, Abdul Rauf, Dyah Palupiningtyas, and Ray Octafian, “Pelatihan Manajemen Umkm Sebagai Upaya Peningkatan Ekonomi Pada Masa Pandemi Bagi Kelompok Wirausaha di Desa Jembrak,” J. Pengabdi. Masy. Waradin, vol. 2, no. 3, pp. 18–23, 2022, doi: 10.56910/wrd.v2i3.293.
.png)
