TINJAUAN FIKIH SIYᾹSAH TERHADAP PENGAWASAN PENGELOLAAN KEUANGAN DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 73 TAHUN 2020 TENTANG PENGAWASAN PENGELOLAAN KEUANGAN DESA (Studi di Kantor Desa Kotabaru Kecamatan Martapura Kabupaten Ogan Komering Ulu Timur)

RESI, Bin ERWIN DEPI (2025) TINJAUAN FIKIH SIYᾹSAH TERHADAP PENGAWASAN PENGELOLAAN KEUANGAN DESA BERDASARKAN PERATURAN MENTERI DALAM NEGERI NOMOR 73 TAHUN 2020 TENTANG PENGAWASAN PENGELOLAAN KEUANGAN DESA (Studi di Kantor Desa Kotabaru Kecamatan Martapura Kabupaten Ogan Komering Ulu Timur). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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

Abstract

ABSTRAK Kabupaten Ogan Komring UluTimur mendapatkan dana desa sebesar 256 (dua ratus lima puluh enam) miliar rupiah, dari dana tersebut Kecamatan Martapura mendapatkan alokasi dana sebesar 9 (sembilan) miliar rupiah yang akan dibagikan ke 9 (sembilan) desa yang ada di Kecamatan Martapuran. Desa Kotabaru merupakan desa yang berada di Kecamatan Martapuran, berdasarkan hasil pengamatan yang dilakukan oleh peneliti pada desa Kotabaru ditemukan beberapa ruas jalan yang rusak dan tidak adanya papan informasi transparanasi terkait Anggaran Belanja Desa (APBDES) baik untuk tahun anggaran 2022 maupun 2023, hal ini menjadi indikasi bahwa dana desa belum dikelola secara transparan, efektif dan efisien, sehingga diperlukan mekanisme kontrol dan partisipasi dari masyarakat desa untuk dapat mengawasi pengelolaan keuangan desa. Rumusan masalah pada penelitian adalah Bagaimana pelaksanaan pengawasan pengelolaan keuangan desa berdasarkan Peraturan Menteri Dalam Negeri Nomor 73 Tahun 2020 Tentang Pengawasan Keuangan Desa di Desa Kotabaru Kecamatan Martapura Kabupaten Ogan Komering dan Bagaimana pandangan Fikih Siyasah terhadap pengawasan pengelolaan keuangan desa berdasarkan Peraturan Menteri Dalam Negeri Nomor 73 Tahun 2020 Tentang Pengawasan Keuangan Desa di Desa Kotabaru Kecamatan Martapura Kabupaten Ogan Komering Ulu Timur. Jenis penelitian ini termasuk penelitian lapangan (field research), Penelitian ini bersifat deskripsi analitis. Hasil Penelitian ini disimpulkan bahwa, pengawasan pengelolaan keuangan desa oleh masyarakat desa Kotabaru telah dilaksanakan sesuai dengan Peraturan Menteri Dalam Negeri Nomor 73 Tahun 2020 tentang Pengawasan Keuangan Desa, yaitu melalui partisipasi masyarakat dalam musyawarah desa, pengawasan melalui laporan keuangan desa, dan pelaksanaan pengaduan masyarakat tetapi belum berjalan secara optimal, dan berdasarkan perspektif Fikih Siyasah Tanfīżiyyah masyarakat desa belum sepenuhnya mampu melaksanakan amanahnya secara maksimal sesuai Peraturan Nomor 73 Tahum 2020 Tentang Pengawasan Keuangan Desa, dikarenakan masyarakat desa masih menemui faktor penghambat yaitu masih minimnya partisipasi masyarakat dalam musyawarah dusun dan musyawarah desa, dan belum diberikan sosialisasi terkait partisipasi masyarakat dalam pengawasan pengelolaan keuangan desa. ABSTRACT East Ogan Komring Ulu Regency received village funds amounting to 256 (two hundred and fifty-six) billion rupiah, from which funds Martapura District received an allocation of 9 (nine) billion rupiah which will be distributed to 9 (nine) villages in Martapuran District. Kotabaru Village is a village located in Martapuran District, based on observations made by researchers in Kotabaru Village, several damaged roads were found and there was no transparency information board related to the Village Expenditure Budget (APBDES) for both the 2022 and 2023 fiscal years, this is an indication that village funds have not been managed transparently, effectively and efficiently, so that a control mechanism and participation from the village community are needed to be able to oversee village financial management. The research problem formulation is: How is the implementation of village financial management supervision based on the Minister of Home Affairs Regulation Number 73 of 2020 concerning Village Financial Supervision in Kotabaru Village, Martapura District, Ogan Komering Ulu Regency? And what is the perspective of Fiqh Siyasah on village financial management supervision based on the Minister of Home Affairs Regulation Number 73 of 2020 concerning Village Financial Supervision in Kotabaru Village, Martapura District, Ogan Komering Ulu Timur Regency. This type of research is field research. This research is descriptive and analytical in nature. The results of this study concluded that, supervision of village financial management by the Kotabaru village community has been implemented in accordance with the Regulation of the Minister of Home Affairs Number 73 of 2020 concerning Village Financial Supervision, namely through community participation in village deliberations, supervision through village financial reports, and implementation of community complaints but has not been running optimally, and based on the perspective of Fiqh Siyasah Tanfīżiyyah, the village community has not been fully able to carry out its mandate optimally according to Regulation Number 73 of 2020 concerning Village Financial Supervision, because the village community still encounters inhibiting factors, namely the still minimal community participation in hamlet deliberations and village deliberations, and has not been provided with socialization regarding community participation in supervising village financial management.

Actions (login required)

View Item