SISTEM AKUNTANSI PENGELOLAAN DANA DESA MENURUT PERSPEKTIF EKONOMI ISLAM (Studi Pada Desa Sukaraja Kecamatan Semaka Kabupaten Tanggamus)

Wanda, Reynaldy (2024) SISTEM AKUNTANSI PENGELOLAAN DANA DESA MENURUT PERSPEKTIF EKONOMI ISLAM (Studi Pada Desa Sukaraja Kecamatan Semaka Kabupaten Tanggamus). Diploma thesis, UIN Raden Intan Lampung.

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Abstract

ABSTRAK Sistem Akuntansi pengelolaan Dana Desa pada prinsipnya harus menganut prinsip akuntabilitas, transparansi, dan partisipasi maupun efisiensi. Meskipun masih banyak hambatan yang dihadapi, namun kebijakan ini dirasakan lebih bermanfaat, lebih transparan dan partisipatif, dan pemanfaatannya lebih demokratis karena berdasarkan musyawarah yang diikuti berbagai elemen warga desa. Berdasarkan latar belakang tersebut peneliti merumuskan permasalahan bagaimana proses perencanaan dan pelaporan pertanggungjawaban keuangan desa berdasarkan prespektif ekonomi Islam di desa Sukaraja, Kecamatan Semaka, Kabupaten Tanggamus. Penelitian ini bertujuan untuk mengetahui proses perencanaan, pelaporan dan pertanggungjawaban keuangan desa berdasarkan prespektif ekonomi Islam di desa Sukaraja, Kecamatan Semaka, Kabupaten Tanggamus. Metode penelitian yang digunakan dalam penelitian ini merupakan penelitian lapangan (Field Research), yaitu penelitian yang langsung dilaksanakan dilapangan, dengan menggunakan pendekatan kualitatif, melalui wawancara langsung kepada perangkat desa di Desa Sukaraja, Kecamatan Semaka, Kabupaten Tanggamus, Provinsi Lampung. Hasil penelitian di peroleh bahwa penerapan sistem, proses perencanaan, pelaporan dan pertanggungjawaban pengelolaan dana desa di Desa Sukaraja, Kecamatan semaka kabupaten tanggamus sudah berjalan sesuai dengan aturan yang berlaku. Menurut pandangan ekonomi Islam penerapan sistem, proses perencanaan, pelaporan dan pertanggungjawaban pengelolaan Dana Desa Sukaraja Kecamatan Semangka Kabupaten Tanggamus pada pelalaksanaan dan pembagian sumber-sumber ekonomi syariah yang didalamnya terkandung pemerintahan dan peraturan yang berlaku. Kata Kunci: Sistem Akuntansi, Pengelolaan Dana Desa dan Perspektif Ekonomi Islam. ABSTRACT In principle, the Village Fund Management Accounting System must adhere to the principles of accountability, transparency, participation and efficiency. Even though there are still many obstacles faced, this policy is felt to be more useful, more transparent and participatory, and its use is more democratic because it is based on deliberation involving various elements of the village community. Based on this background, the researcher formulated the problem of how to process village financial accountability planning and reporting based on an Islamic economic perspective in Sukaraja village, Semaka District, Tanggamus Regency. This research aims to determine the process of village financial planning, reporting and accountability based on an Islamic economic perspective in Sukaraja village, Semaka District, Tanggamus Regency. The research method used in this research is field research, namely research that is directly carried out in the field, using a qualitative approach, through direct interviews with village officials in Sukaraja Village, Semaka District, Tanggamus Regency, Lampung Province. The research results showed that the implementation of the system, planning process, reporting and accountability for managing village funds in Sukaraja Village, Semaka District, Tanggamus Regency has been running in accordance with applicable regulations. According to the Islamic economic view, the application of systems, planning processes, reporting and accountability for the management of the Sukaraja Village Fund, Semangka District, Tanggamus Regency in the implementation and distribution of sharia economic resources which contain government and applicable regulations. Keywords: Accounting System, Village Fund Management and Islamic Economic Perspective.

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