ANALISIS GOOD CORPORATE GOVERNANCE PADA PENGELOLAAN DANA DESA (Studi di Desa Sri Busono Kecamatan Way Seputih Lampung Tengah)

Rahma, Fitriani (2022) ANALISIS GOOD CORPORATE GOVERNANCE PADA PENGELOLAAN DANA DESA (Studi di Desa Sri Busono Kecamatan Way Seputih Lampung Tengah). Diploma thesis, UIN RADEN INTAN LAMPUNG.

	PDF Download (1MB)
	PDF Restricted to Repository staff only Download (5MB)

Abstract

ABSTRAK Dalam melaksanakan pengelolaan dana desa tentu harus sesuai dengan tata kelola yang baik atau dikenal dengan good governance yang meliputi sistem pengendalian, pengawasan internal, mekanisme pelaporan, tata kelola informasi, serta pedoman perilaku dan etika aparaturnya. Sebagaimana dalam Good Corporate Governance guna menuju kinerja yang maksimal terdapat 5 prinsip, yakni: transparansi, akuntabilitas, responsibilitas, independensi, dan kesetaraan. Permasalahan dalam penelitian ini adalah bagaimana penerapan prinsip Good Corporate Governance pada pengelolaan dana desa di Desa Sri Busono. Penelitian ini bertujuan untuk mengetahui seperti apa penerapan prinsip Good Corporate Governance pada pengelolaan dana desa di Desa Sri Busono Kecamatan Way Seputih Lampung Tengah. Penelitian ini menggunakan metode penelitian kualitatif dan merupakan penelitian lapangan (field work research) dan bersifat deskriptif. Data bersumber dari data primer dan data sekunder, tahapan penelitian meliputi tahapan persiapan, pelaksanaan, analisis data, dan pelaporan. Teknik pengumpulan data dilakukan dengan observasi, wawancara, dan dokumentasi. Wawancara dilakukan dengan pihak-pihak yang mengetahui langsung bagaimana pengelolaan dana desa, yaitu: Kepala Desa, Sekretaris Desa, Bendahara Desa, Kaur Pembangunan, Kaur Pemerintahan, Kaur Pelayanan Umum desa Sri Busono. Analisis data dilakukan dengan tahapan reduksi, penyajian dan penarikan kesimpulan. Hasil penelitian menunjukan bahwa penerapan prinsip Good Corporate Governance di Desa Sri Busono Kecamatan Way Seputih Lampung Tengah ialah sudah berjalan dengan baik namun masih ada beberapa kekurangan yang perlu dibenahi. Ketidakoptimalan ini diakibatkan karena masih kurangnya sikap transparansi pemerintahan desa terkait banner APBDes yang disajikan dipublik, yaitu tidak terincinya secara detail terkait Anggaran Pendapatan dan Belanja Desa, dan juga belum adanya media sosial atau website khusus yang dioperasikan untuk menyajikan APBDes hal ini diklaim karena belum adanya perintah keharusan yang diterapkan dari pusat, sebab desa merupakan pemerintah lapisan terbawah, sehingga sistem di desa belum sistematis seperti pada pemerintah di atasnya misalkan kabupaten atau provinsi. Kata Kunci: Good Corporate Governance, Pengelolaan Dana Desa. ABSTRACT In carrying out village fund management, of course, it must be in accordance with good governance or known as good governance which includes a control system, internal supervision, reporting mechanisms, information governance, as well as code of conduct and ethics of the apparatus. As in Good Corporate Governance in order to achieve maximum performance, there are 5 principles, namely: transparency, accountability, responsibility, independence, and equality. The problem in this study is how to apply the principles of Good Corporate Governance to the management of village funds in Sri Busono Village. This study aims to find out what the principles of Good Corporate Governance are applied to village fund management in Sri Busono Village, Way Seputih District, Central Lampung. This research uses qualitative research methods and is field work research and is descriptive. Data is sourced from primary data and secondary data, the research stages include the stages of preparation, implementation, data analysis, and reporting. Data collection techniques are carried out by observation, interviews, and documentation. Interviews were conducted with parties who knew firsthand how village funds were managed, namely: Village Head, Village Secretary, Village Treasurer, Development Kaur, Government Kaur, Sri Busono village Public Service Kaur. Data analysis is carried out with the stages of reduction, presentation and drawing conclusions. The results showed that the application of the principles of Good Corporate Governance in Sri Busono Village, Way Seputih District, Lampung Tengah, is already running well but there are still some shortcomings that need to be addressed. This inoptimalism is caused by the lack of transparency of the village government regarding the APBDes banner presented in the publication, namely the lack of detail related to the Village Revenue and Expenditure Budget, and also the absence of social media or special websites operated to present the APBDes, this is claimed to be due to the absence of a mandatory order implemented from the center, because the village is the lowest layer government, so that the system in the village has not been systematic as in the government above it, for example districts or provinces. Keywords: Good Corporate Governance, Village Fund Management.

Actions (login required)

View Item