Analisis Pengelolaan Dana Desa Watoone Kecamatan Witihama Kabupaten Flores Timur

LOLON, Yohanes Lian (2020) Analisis Pengelolaan Dana Desa Watoone Kecamatan Witihama Kabupaten Flores Timur. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

Background, the Village Fund is a portion of village finance obtained from the sharing of regional tax revenue and a share of the central and regional financial balance funds received by the district/city and distributed proportionally for villages. The problem formula in this study was how to manage Village funds in Watoone Village, Witihama District, East Flores Regency. The purpose of this study was to analyze the village fund management of Watoone Village, Witihama District, East Flores Regency. The type of data in this study were primary and secondary data. The techniques used in data collection are interviews, observation and documentation. The data analysis technique used in this research was descriptive qualitative. The results of the analysis in the study concluded that, First, at the planning stage, the Watoone Village Government had carried out all the stages of planning well. Whereas in the budget priority, the determination of the priority of the program of activities planned in the APBDesa of year 2019, was not fully in accordance with Permendes 16/2018. Secondly, the Watoone village government implements the APBDesa by observing the procedures and validity of the required documents,in accordance with applicable regulations which in this case refers to Permendagri 20/2018. Third, the Head of Financial Affairs carries out the administration by recording all income and expenditure of village funds in accordance with Permendagri No. 20 of 2018. Fourth, the field findings that show the delay in reporting the realization of the budget, are not purely the fault of the village government in preparing and submitting reports, but rather as a result of the delay in disbursement of village funds that should be able to enter the village account according to the specified schedule. Fifth, the process of accountability by submitting accountability reports is carried out in accordance with a predetermined time period. Suggestions for the Village Government should be able to follow all the guidelines issued by the Central Government related to the Village Fund, by involving all elements of the community in all stages of village fund management to meet the principles of transparency, accountability and participation. Village Communities should be able to support The Village Government by actively involved in overseeing village fund management in order to achieve the objectives of village funds.

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