ANALISIS IMPLEMENTASI PRINSIP GOOD GOVERNANCE DALAM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) BERDASARKAN PERSPEKTIF EKONOMI ISLAM

SERLY, RAHMA TIARA (2022) ANALISIS IMPLEMENTASI PRINSIP GOOD GOVERNANCE DALAM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) BERDASARKAN PERSPEKTIF EKONOMI ISLAM. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Penyusunan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Teba Bunuk berpedoman pada Permendagri nomor 113 tahun 2014 tentang pengelolaan keuangan desa. Tahap penyusunan APBDes meliputi perencanaan, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban. Penelitian ini bertujuan untuk mengetahui penerapan prinsip-prinsip tata kelola pemerintahan yang baik dalam penyusunan Anggaran Pendapatan dan Belanja Desa berdasarkan Perspektif Ekonomi Islam. Penelitian ini merupakan penelitian Studi Kasus yang mengamati bagaimana aparatur desa menerapkan prinsip Transparansi, Akuntabilitas, dan Partisipatif masyarakat di Pemerintah Desa Teba Bunuk Kecamatan Kotaagung Barat Kabupaten Tanggamus. Jenis penelitian ini menggunakan pendekatan kualitatif dengan teknik pengumpulan data observasi, wawancara, dan dokumentasi. Data Primer diperoleh langsung dari responden yang berkaitan langsung dengan masalah penelitian, sedangkan data sekunder berupa teori-teori dan penunjang lainnya diperoleh dari kepustakaan. Semua sumber data tersebut dijadikan bahan-bahan dalam mendeskripsikan penerapan Good Governance di desa Teba Bunuk. Hasil penelitian ini menyatakan bahwa penyusunan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Teba Bunuk secara keseluruhan telah dilakukan sesuai dengan peraturan yang berlaku menerapkan asas transpansi, akuntabilitas dan partisipatif masyarakat mulai dari tahap perencanaan sampai dengan pelaporan dan pertanggungjawaban dibuktikan dengan pelaksanaan program APBDes kepada pemerintah. Dalam Perspektif Ekonomi Islam mengenai prinsip Good Governance sudah diterapkan cukup baik didasarkan dengan ayat-ayat Al-Qur’an dan Sunnah Nabi SAW yaitu Siddiq (jujur), fathanah (cerdas), Amanah (dapat dipercaya), dan Tabliq (transparan) dilihat dari nilai-nilai dasar yang telah dijabarkan menjadi asas-asas tata kelola pemerintahan yang baik. Kata Kunci : Anggaran Pendapatan dan Belanja Desa, Good Governance, Transparansi, Akuntabilitas, Partisipatif, Ekonomi Islam iv ABSTRACT The preparation of the Village Revenue and Expenditure Budget (APBDes) in Teba Bunuk Village is guided by Permendagri number 113 of 2014 concerning village financial management. The APBDes preparation stage includes planning, implementation, administration, reporting and accountability. This study aims to determine the application of the principles of good corporate governance in the preparation of the Village Revenue and Expenditure Budget based on the Islamic Economic Perspective. This research is a case study study that observes how village officials apply the principles of Transparency, Accountability, and Community Participation in the Teba Bunuk Village Government, Kotaagung Barat District, Tanggamus Regency. This type of research uses a qualitative approach with data collection techniques of observation, interviews, and documentation. Primary data is obtained directly from respondents who are directly related to research problems, while secondary data in the form of theories and other supports are obtained from the literature. All of these data sources are used as materials in describing the implementation of Good Governance in the village of Teba Bunuk. The results of this study state that the preparation of the Village Revenue and Expenditure Budget (APBDes) in Teba Bunuk Village as a whole has been carried out in accordance with applicable regulations applying the principles of transparency, accountability and community participation starting from the planning stage to reporting and accountability as evidenced by the implementation of the APBDes program to the community. government. In the Islamic Economic Perspective, the principles of Good Governance have been implemented quite well based on the verses of the Qur'an and the Sunnah of the Prophet SAW that is Siddiq (honest), fathanah (intelligent), Amanah (trustworthy), and Tabliq (transparent). seen from the basic values that have been translated into the principles of good governance. Keywords : Village Revenue and Expenditure Budget, Good Governance, Transparency, Accountability, Participatory, Islamic Economics.

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