| NIM | F1D016022 |
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| Namamhs | NARESWARA JATI KUSUMA |
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| Judul Artikel | Pengembangan Kebijakan Transparansi Pelaporan Keuangan Untuk Mewujudkan Good Village Governance |
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| Abstrak (Bhs. Indonesia) | Pandemi Covid-19 telah membawa Indonesia kepada situasi krisis. Situasi krisis yang berdampak pada ketidaksiapan masyarakat maupun pemerintah. Dalam situasi krisis, agar kita terlepas dari situasi tersebut, maka pemerintah dituntut untuk transparan dalam segala hal termasuk pemerintah desa. Penelitian ini berfokus pada pengembangan kebijakan transparansi pelaporan keuangan untuk mewujudkan good village governance di Desa Panggisari, Kabupaten Banjarnegara yang mengacu pada Sustainable Development Goals (SDGs) poin 16. Tujuan penelitian ini adalah (1) menjelaskan sebab-sebab prinsip transparansi masih belum berjalan dengan maksimal; (2) menyusun rekomendasi kebijakan pelaporan keuangan desa untuk mewujudkan prinsip transparansi dalam good village governance; sebagai bentuk wujud pengembangan kebijakan transparansi pelaporan keuangan untuk mewujudkan good village governance. Dengan menggunakan metode kualitatif, hasilnya adalah: (1) Terjadinya kejanggalan keuangan di Desa Panggisari tidak lepas dari pertanggungjawaban yang telah dibuat oleh Pemerintah Desa Panggisari setiap tahunnya. Pemerintah Desa Panggisari belum transparan dalam bukti transaksi; (2) Prinsip transparansi pelaporan keuangan di perdesaan masih belum maksimal karena disebabkan oleh penggelapan, penyalahgunaan anggaran, penyalahgunaan wewenang, pungutan liar, mark up, laporan fiktif, pemotongan anggaran dan suap; (3) Rekomendasi pengembangan kebijakan pelaporan keuangan desa yang transparan berupa pemanfaatan web desa sebagai media online yang mudah diakses dimanapun dan kapanpun. Website desa dapat digunakan sebagai sistem anggaran transparan dengan fitur e-planning dan e-budgeting mulai dari proses perencanaan, penganggaran, penatausahaan hingga pelaporan. Alternatif lain dengan pelaporan yang tercantum dalam siskeudes diupload ke website desa dengan format excel atau pdf. |
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| Abtrak (Bhs. Inggris) | The Covid-19 pandemic has brought Indonesia to a crisis situation. A crisis situation that has an impact on the unpreparedness of the community and the government. In a crisis situation, so that we can get out of this situation, the government must be transparent in everything, including the village government. This study focuses on developing a financial reporting transparency policy to realize good village governance in Panggisari Village, Banjarnegara Regency which refers to the Sustainable Development Goals (SDGs) point 16. The objectives of this study are (1) to explain the reasons for the principle of transparency still running optimally. ; (2) formulate recommendations for village financial reporting policies to realize transparency in good village governance; as a form of developing financial reporting transparency policies to realize good village governance. By using qualitative methods, the results are: (1) The occurrence of financial irregularities in Panggisari Village cannot be separated from the accountability that has been made by the Panggisari Village Government every year. The Panggisari Village Government has not been transparent in transaction evidence; (2) The principle of transparency of financial reporting in rural areas is still not maximized because it is caused by embezzlement, budget abuse, abuse of authority, illegal levies, mark ups, fictitious reports, budget cuts and bribes; (3) Recommendations for developing transparent village financial reporting policies in the form of utilizing village webs as online media that are easily accessible anywhere and anytime. The village website can be used as a transparent budget system with e-planning and e-budgeting features starting from the planning, budgeting, administration to reporting processes. Another alternative is that the reports listed in the siskeudes are uploaded to the village website in excel or pdf format. |
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| Kata kunci | pemerintah desa, transparansi, anggaran, kebijakan, pandemi |
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| Pembimbing 1 | Drs. Solahuddin Kusumanegara, M.Si. |
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| Pembimbing 2 | Oktafiani Catur Pratiwi, M.A. |
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| Pembimbing 3 | Bowo Sugiarto, S.IP., M.Si. |
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| Tahun | 2016 |
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| Jumlah Halaman | 22 |
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| Tgl. Entri | 2022-02-23 22:15:52.430702 |
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