ANALISIS IMPLEMENTASI PRINSIP GOOD GOVERNANCE DALAM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DESA BERDASARKAN PERSPEKTIF EKONOMI ISLAM (Studi Kasus Di Desa Teba Bunuk Kecamatan Kota Agung Barat Kabupaten Tanggamus Tahun 2020-2021)

Sindi, Lorenza (2026) ANALISIS IMPLEMENTASI PRINSIP GOOD GOVERNANCE DALAM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DESA BERDASARKAN PERSPEKTIF EKONOMI ISLAM (Studi Kasus Di Desa Teba Bunuk Kecamatan Kota Agung Barat Kabupaten Tanggamus Tahun 2020-2021). Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Pengelolaan keuangan desa yang baik merupakan elemen kunci dalam mendorong pembangunan dan kesejahteraan masyarakat desa. Penelitian ini bertujuan untuk menganalisis implementasi prinsip-prinsip Good Governance (akuntabilitas, transparansi, dan partisipasi) dalam proses penyusunan Anggaran Pendapatan dan Belanja Desa (APBDes) di Pekon Teba Bunuk, Kabupaten Tanggamus, serta meninjau keselarasannya dengan perspektif Ekonomi Islam. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi, dengan informan yang terdiri dari aparatur desa, Badan Permusyawaratan Desa (BPD), dan unsur masyarakat. Analisis data dilakukan secara deskriptif-kualitatif untuk memahami praktik di lapangan dan mengontekstualisasikannya dengan teori Good Governance dan nilai-nilai Ekonomi Islam. Hasil penelitian menunjukkan bahwa proses penyusunan APBDes di Pekon Teba Bunuk telah dilaksanakan sesuai dengan tahapan yang diatur dalam Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018, dimulai dari Musyawarah Dusun, Musyawarah Perencanaan Pembangunan Desa (Musrenbangdes), penyusunan Rencana Kerja Pemerintah Desa (RKPDes), hingga penetapan APBDes menjadi Peraturan Desa. Namun, implementasinya belum optimal secara substansial, ditandai dengan partisipasi masyarakat yang masih bersifat formalitas, keterbatasan kapasitas SDM aparatur desa, dan efektivitas komunikasi publik yang rendah. Dari perspektif Ekonomi Islam, proses ini telah mencerminkan nilai-nilai amanah, syura (musyawarah), dan maslahah, meskipun penerapan nilai keadilan („adl) dan transparansi detail masih perlu ditingkatkan. Kata Kunci: Good Governance, APBDes, Ekonomi Islam, Tata Kelola Desa, Akuntabilitas, Partisipasi. ABSTRACT Effective village financial management is a key element in promoting village development and community welfare. This study aims to analyze the implementation of Good Governance principles (accountability, transparency, and participation) in the process of formulating the Village Revenue and Expenditure Budget (APBDes) in Pekon Teba Bunuk, Tanggamus Regency, and to review its alignment with an Islamic Economic perspective. This study uses a qualitative approach with a case study method. Data collection techniques were carried out through interviews, observations, and documentation, with informants consisting of village officials, the Village Consultative Body (BPD), and community members. Data analysis was conducted using descriptive-qualitative methods to understand practices in the field and contextualize them with the theory of Good Governance and Islamic Economic values. The results of the study show that the process of preparing the APBDes in Pekon Teba Bunuk has been carried out in accordance with the stages stipulated in the Minister of Home Affairs Regulation Number 20 of 2018, starting from the Hamlet Deliberation, Village Development Planning Deliberation (Musrenbangdes), preparation of the Village Government Work Plan (RKPDes), to the stipulation of the APBDes as a Village Regulation. However, its implementation has not been optimal in substance, as indicated by the formal nature of community participation, the limited capacity of village officials, and the low effectiveness of public communication. From an Islamic economics perspective, this process has reflected the values of trustworthiness, consultation (syura), and public interest (maslahah), although the application of the values of justice ('adl) and detailed transparency still needs to be improved. Keywords: Good Governance, APBDes, Islamic Economics, Village Governance, Accountability, Participation.

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