Good Governance: Bojongmalaka Village Fund, Baleendah District, Bandung Regency, Indonesia


Engkus Engkus(1*), Anisya Septa Pitaloka(2)

(1) UIN Sunan Gunung Djati Bandung, Indonesia
(2) UIN Sunan Gunung Djati Bandung, Indonesia
(*) Corresponding Author

Abstract


Bojongmalaka Village has the authority to manage village funds tailored to the community's needs in developing and empowering village communities. The governance of village funds is regulated by applicable laws and regulations, starting from planning, implementation, administration, reporting, and accountability. The problem in this research is that in planning village funds, elements of the community are not included in the preparation of the Village Government Work Plan (RKPDes), the implementation process is still not following applicable laws and regulations, and their accountability to the community is not maximized. This study aimed to find out and describe the financial management of village funds in Bojongmalaka Village, Baleendah District, Bandung Regency. This study uses a qualitative method with a descriptive approach. Observation, interviews, and documentation used data collection techniques. Data analysis techniques that researchers do with the stages of data reduction, data presentation, and conclusion. The results of the study revealed that the financial management of village funds in the village of Bojongmalaka was still not optimal in planning, implementation, and accountability, even though the administration was by applicable regulations and in reporting the realization of the APBDes there was never a delay to the local government through the sub-district

Keywords


Governance, Finance, Village Fund

Full Text:

PDF

References


Asyiah, N. (2018). Hukum Administrasi Negara. Yogyakarta: Deepublish.

Baihaqi. (2020). Partisipasi Masyarakat Dalam Pengelolaan Keuangan dan Pembangunan Desa. In Harnovinsyah (Ed.), Bunga Rampai Akuntansi Publik: Isu Kontemporer Akuntansi Publik (p. 199). Jawa Timur: Unitomo Press.

Bawono, I. (2019). Panduan Penggunaan Dan Pengelolaan Dana Desa. Jakarta: PT Grasindo.

Djanegara, M. (2017). Laporan Keuangan Pemerintah Daerah Teori, Praktik, dan Permasalahan. Bogor: Kesatuan Press.

Engkus. (2017). Administrasi Publik Dalam Perspektif Ekologi. Jispo, 7(1),91.https://doi.org/https://doi.org/10.15575/jp.v7i1.1739.

Halim, F. R., Mubarok, M., & Mutiarawati, R. (2021). A Feasibility Study for Housing Allowances from The Bandung Regency DPRD. Publica: Jurnal Pemikiran Administrasi Negara, 13(2), 79-93.

Kirowati, D. et al. (2017). Penerapan Azas Pengelolaan Keuangan Desa (Studi Kasus : Desa Temboro Kecamatan Karas Kabupaten Magetan). Journal Of Applied Managerial Accounting, 1(2), 218. Retrieved from https://core.ac.uk/download/pdf/229849876.pdf

Mondale, F. et al. (2017). Analisis Problematika Pengelolaan Keuangan Desa (Studi Perbandingan Pada Desa Blang Kolak I dan Desa Blang Kolak II, Kabupaten Aceh Tengah. Jurnal Perspektif Ekonomi Darussalam, 3(2),199.https://doi.org/https://doi.org/10.24815/jped.v3i2.8231.

Peraturan Bupati Bandung Nomor 1 Tahun 2018 Tentang Tata Cara Pengelolaan Dan Penetapan Rincian Dana Desa Di Kabupaten Bandung Tahun Anggaran 2018. 16 Januari.

Peraturan Menteri Dalam Negeri (Permendagri) Nomor 20 Tahun 2018 tentang pengelolaan keuangan desa. 11 April.

Peraturan Pemerintah (PP) No. 11 tahun 2019 tentang perubahan kedua atas Peraturan Pemerintah No. 43 tahun 2014 tentang peraturan pelaksanaan Undang-undang No. 6 Tahun 2014 tentang Desa. 28 Februari.

Sugiyono. (2018). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Bandung: Alfabeta.

Supyani, S., & Umam, K. (2020). Penerapan Anggaran Berbasis Kinerja Pada Dinas Kesehatan Kota Bandung. Ministrate: Jurnal Birokrasi Dan Pemerintahan Daerah, 2(3), 130-138.

Umam, K., Maolani, D., & Rahman, W. M. (2018). Implementasi Kebijakan Penggunaan Sistem Keuangan Desa Di Kabupaten Sukabumi. Publica: Jurnal Pemikiran Administrasi Negara, 10(1), 32-44.

Umam, K. (2012). Manajemen perbankan syariah.




DOI: https://doi.org/10.15575/jpan.v15i1.24858

Refbacks

  • There are currently no refbacks.


Copyright (c) 2023 Engkus Engkus, Anisya Septa Pitaloka

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

PUBLICA: Jurnal Pemikiran Administrasi Negara
Has Been Indexed on:

  Harvard Library  
    
     
    

 

 

 

1st Floor, FISIP Building, UIN Sunan Gunung Djati Bandung

A.H. Nasution Street No. 105 Cibiru, Bandung, 40614

E-mail: publica@uinsgd.ac.id

 


 Publica : Jurnal Pemikiran Administrasi Negara is licensed under Attribution-ShareAlike 4.0 International