Efektivitas pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Cibanteng Kecamatan Parungponteng Kabupaten Tasikmaya tahun 2016-2020

Nurlina, Ajeng (2022) Efektivitas pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Cibanteng Kecamatan Parungponteng Kabupaten Tasikmaya tahun 2016-2020. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Berdasarkan Peraturan Pemerintah RI pasar 100 Nomor 11 Tahun 2019, perubahan kedua atsa PP No 43 Tahun 2014, tentang pelaksanaan UU No 6 Tahun 2014 tentang Desa, bahwa paling sedikit 70% dari jumlah APBDes digunakan untuk mendanai penyelenggaraan pemerintah desa, pelaksanaan pembangunan desa, pembinaan masyarakat desa dan pemberdayaann masyarakat, selanjutnya 30% dari jumlah APBDes tersebut digunakan untuk insentif gaji pemerintah desa dan tunjangan operasional BPD. Tujuan dari penelitian ini adaah untuk mengetahui efektivitas pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) di desa Cibanteng Kecamatan Parungponteng Kabupaten Tasikmalaya Tahun 2016-2020. Teori yang digunakan dalam penelitian ini adalah teori efektivitas meurut Mahmudi, yang terdiri dari tiga dimensi diantara tujuan, kontribusi dan output. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif dan pendekatan kualitatif. Adapun sumber data menggunakan data primer dan sekunder, serta teknik pengumpulan data dilakukan melalui kegiatan wawancara, observasi dan dokumentasi. Kemudian untuk teknis analisis data dalam penelitian ini menggunakan teknis data menurut Miles dan Huberman dengan tahapan reduksi data, penyajian data dan penarikan kesimpulan. Berdasarkan hasil penelitian yang diperoleh, bahwa Pengelolaan Anggaran Pendapatan dan Belanja Desa di Desa Cibanteng belum efektif, hal tersebut dibuktikan dengan laporan realisasi APBDes yang tidak mencapai target yang telah ditentukan dan mengalami fluktuasi. Hal tersebut disebabkan karena adanya pandemi Covid-19, kurang berkompetennya SDM, kurangnya pengawasan masyarakat, dan kurangnya partisipasi masyarakat. ENGLISH : Based on the RI Government Regulation Pasar 100 Number 11 of 2019, the second amendment to PP No. 43 of 2014,concerning the implementation of Law No. 6 of 2014 concerning Villages, that at least 70% of the APBDes is used to fund village government administration,implementation of village development, coaching village communities and community empowerment, then 30% of the APBDes is used for village government salary incentives and BPD operational allowances. The purpose of this study is to determine the effectiveness of the management of the Village Revenue and Expenditure Budget (APBDes) in Cibanteng Village, Parungponteng District, Tasikmalaya Regency in 2016-2020. The theory used in this study is the theory of effectiveness according to Mahmudi, which consists of three dimensions between goals, contributions and outputs. The method used in this research is descriptive research method and qualitative approach. The data sources use primary and secondary data, and data collection techniques are carried out through interviews, observation and documentation. Then for technical data analysis in this study using technical data according to Miles and Huberman with the stages of data reduction, data presentation and drawing conclusions. Based on the research results obtained, that the Village Revenue and Expenditure Budget Management in Cibanteng Village has not been effective, this is evidenced by the APBDes realization report that does not reach the predetermined target and experiences fluctuations. This is due to the Covid-19 pandemic, lack of competent human resources, lack of public supervision, and lack of community participation. Based on the RI Government Regulation Pasar 100 Number 11 of 2019, the second amendment to PP No. 43 of 2014, concerning the implementation of Law No. 6 of 2014 concerning Villages, that at least 70% of the APBDes is used to fund village government administration, implementation of village development, coaching village communities and community empowerment, then 30% of the APBDes is used for village government salary incentives and BPD operational allowances. The purpose of this study is to determine the effectiveness of the management of the Village Revenue and Expenditure Budget (APBDes) in Cibanteng Village, Parungponteng District, Tasikmalaya Regency in 2016-2020. The theory used in this study is the theory of effectiveness according to Mahmudi, which consists of three dimensions between goals, contributions and outputs. The method used in this research is descriptive research method and qualitative approach. The data sources use primary and secondary data, and data collection techniques are carried out through interviews, observation and documentation. Then for technical data analysis in this study using technical data according to Miles and Huberman with the stages of data reduction, data presentation and drawing conclusions. Based on the research results obtained, that the Village Revenue and Expenditure Budget Management in Cibanteng Village has not been effective, this is evidenced by the APBDes realization report that does not reach the predetermined target and experiences fluctuations. This is due to the Covid-19 pandemic, lack of competent human resources, lack of public supervision, and lack of community participation.

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