Efektivitas penyerapan Anggaran Pendapatan dan Belanja Desa (APBDes)di Desa Karawang Kabupaten Sukabumi tahun 2015-2019

Fadlilatunnisa, Yayang Syifa (2020) Efektivitas penyerapan Anggaran Pendapatan dan Belanja Desa (APBDes)di Desa Karawang Kabupaten Sukabumi tahun 2015-2019. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

INDONESIA : Penelitian ini dilatarbelakangi karna adanya proses penyerapan anggaran pendapatan dan belanja desa yang relatif rendah di Desa Karawang Kabupaten Sukabumi sehingga menimbulkan sisa lebih perhitungan anggaran (SILPA) yang lumayan besar. Tujuan penelitian ini adalah untuk mengetahui Efektivitas Penyerapan Anggaran Pendapatan dan Belanja Desa di Desa Karawang apakah sudah optimal dan efektif, serta mengetahui kendala dalam Penyerapan Anggaran Pendapatan dan Belanja Desa di Desa Karawang Kabupaten Sukabumi. Penelitian ini menggunakan teori Efektivitas Mahmudi (2015;86) yang menjelaskan bahwa Efektivitas Penyerapan APBDes di Desa Karawang akan efektif dan optimal jika sesuai dengan tujuan, kontribusi dan output. Dimana efektifitas yaitu relasi antara ouput dan tujuan semakin besar kontribusi output terhadap pencapaian tujuan, maka semakin efektif organisasi dan program kegiatannya. Metode penelitian yang digunakan merupakan metode penelitian deskriptif dengan pendekatan kualitatif. Data-data yang dikumpulkan diperoleh dari hasil observasi yang dilakukan pada Desa Karawang , wawancara yang dilakukan dengan lima orang narasumber yang merupakan pegawai/staff di Desa Karawang Kabupaten Sukabumi, serta doumentasi dari dokumen yang diperoleh dari Desa Karawang Kabupaten Sukabumi maupun web resmi intansi terkait. Hasil penelitian ini menunjukan bahwa penyerapan anggaran pendapatan dan belanja desa di Desa Karawang Kabupaten Sukabumi telah dijalankan secara tujuan, kontribusi dan output. Namun dalam perencanaan, pelaksanaan dan pengawasannya belum berjalan dengan efektif karna masih banyak pegawai desa yang tidak menjalankan sesuai dengan visi dan misi yang sudah dibuat di Desa Karawang. Kemudian masih terdapat beberapa kendala dalam Penyerapan APBDes yang menjadikan kurang efektif yaitu kurangnya antusias aparat desa terhadap program yang akan di jalankan juga kurangnya antusias masyarakat dalam program yang akan dijalankan sehingga kurangnya dorongan dan motivasi dari masyarakat di Desa Karawang, Faktor lainnya dimana rencana kegiatan Program (RKP) di Desa yang cepat berubah-ubah dikarnakan ada yang perlu di prioritaskan terlabih dahulu, juga kurangnya kualias SDM di desa yang menjadikan mereka tidak bekerja sesuai dengan keahliannya serta tidak adanya pelatihan khusus bagi aparat desa. Kendala lainnya yaitu dalam pembuatan penyusunan APBDes terkdang tidak sesuai dengan waktu yang sudah ditentukan dikarnakan adanya keterlambatan pengajuan proposal desa kepada pemerintah pusat yang mengakibatkan Penyerapan APBDes menjadi kurang maksimal dan tidak tepat sasaran. ENGLISH : This research is motivated because of the relatively low absorption process of the village income and expenditure budget in the Karawang Village, Sukabumi Regency, resulting in a fairly large residual budget calculation (SILPA). The purpose of this study was to determine the effectiveness of the absorption of the Village Income and Expenditure Budget in the Village of Karawang whether is is optimal and effective, as well as to find out the obstacles in the absorption of the Village Income and Expenditure Budget in the Village of Karawang Sukabumi Regency. This study uses Mahmudi’s (2015;86) theory of effectiveness of the absorption of APBDes in the Village of Karawangg will be effective and optimal if it is in accordance with the goals, contributions and outputd. Where effectiveness, namely the relationship between output and goals, the greate the output contribution to the achievement of goals, the more effective the organization and program activities are. The research method used is a descriptive research method with a qualitative approach. The data collected were obtained from the results of obsrvations made in Karawang Village, interviews conducted with five resource persons who were employees/ staff in Karawang Village, Sukabumi Regency, and documentation from documents obtained from Karawang Village, Sukabumi Regency and the official website of the related institutions. The results of this study indicate that the absorption of the Village income and expenditure budget in the village of Karawang, Sukabumi Regency has been carried out for the purpose, contribution and output. However the planning, implementation and supervision have not been effective because there are still many village employees who do not carry out according to the vision and mission that have been made in the village of Karawang. Then there are stil some obstacles in the absorption of the APBDes which make it less effective namely the lack of enthusiasm of the village apparatus for the program to be carried out as well as well as the lack of enthusiasm of the community in the program that will be carried out so that the lack of encouragement and motivation from the community in Karawang Vilage. Another factor where the program activity plan (RKP ) in villages that the rapidly changing because there are things that need to be prioritized first, also the lack of resources in the village which makes them not work according to their expertise and the absence of special training of village officials. Another obstacle is that in the preparation of the APBDes it is somtimes not in accordance with the predetermined time due to the submission of village proposals to the central government which results in the absorption being less than optimal and not targer.

Item Type: Thesis (Sarjana)
Uncontrolled Keywords: Efektivitas; Anggaran Pendapatan dan Belana Desa (APBDes);
Subjects: Financial Economics, Finance > Personal Finance
Public Administration > General Publications of Public Administration
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > Program Studi Administrasi Publik
Depositing User: Yayang Syifa Fadlilatunnisa
Date Deposited: 17 Jun 2021 05:32
Last Modified: 17 Jun 2021 05:32
URI: https://digilib.uinsgd.ac.id/id/eprint/39994

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