Analisis Pengelolaan Keuangan Desa Di Kecamatan Hilisalawa'ahe Kabupaten Nias Selatan

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Analisis Pengelolaan Keuangan Desa Di Kecamatan Hilisalawa'ahe Kabupaten Nias Selatan SKRIPSI ANALISIS PENGELOLAAN KEUANGAN DESA DI KECAMATAN HILISALAWA’AHE KABUPATEN NIAS SELATAN Diajukan Oleh : RENA’ATI WARUWU NIM 1605151080 PROGRAM STUDI AKUNTANSI KEUANGAN PUBLIK JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN MEDAN 2020 ABSTRAK Penelitian ini berjudul “Analisis Pengelolaan Keuangan Desa di Kecamatan Hilisalawa’ahe Kabupaten Nias Selatan” Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis kesesuaian asas pengelolaan keuangan desa di Kecamatan Hilisalawa’ahe Kabupaten Nias Selatan. Jenis data yang digunakan dalam peneitian ini adalah data primer dan data sekunder. Metode penelitian yang digunakan adalah metode deskriptif-komparatif. Teknik pengumpulan data yang digunakan adalah teknik wawancara yang terstruktur dan observasi. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik deskriptif-eksplanasi. Hasil penelitian ini menunjukkan bahwa implementasi Permendagri No. 20 Tahun 2018 tentang Asas Pengelolaan Keuangan Desa di Kecamatan Hilisalawa’ahe Kabupaten Nias Selatan sudah sesuai. Namun, dalam perencanaan pembangunan desa pemerintah Desa di Kecamatan Hilisalawa’ahe tidak melaksanakan sesuai swakelola masyarakat. Kata Kunci : Asas, Pengelolaan Keuangan Desa. i ABSTRACT This research is entitled "Analysis of Village Financial Management in Hilisalawa'ahe Subdistrict, South Nias Regency." The purpose of this study was to determine and analyze the suitability of village financial management principles in Hilisalawa'ahe District, South Nias Regency. The types of data used in this research are primary data and secondary data. The research method used is descriptive-comparative method. Data collection techniques used were structured interview techniques and observations. The data analysis technique used in this research is descriptive- explanation technique. The results of this study indicate that the implementation of Permendagri No. 20/2018 concerning Village Financial Management Principles in Hilisalawa'ahe District, South Nias Regency is appropriate. However, in the village development planning, the Village government in Hilisalawa'ahe District did not implement it according to community self- management. Keywords: Principles, Village Financial Management. ii KATA PENGANTAR Puji dan syukur dipanjatkan kepada Tuhan Yang Maha Esa atas kasih dan karunia yang diberikan kepada penulis selama ini yang senantiasa menyertai, membimbing dan memberi kekuatan sehingga skripsi ini dengan judul: “Analisis Pengelolaan Keuangan Desa di Kecamatan Hilisalawa’ahe Kabupaten Nias Selatan” dapat diselesaikan dengan baik. Skripsi ini disusun untuk memenuhi salah satu syarat menyelesaikan pendidikan di Program Studi Akuntansi Keuangan Publik Jurusan Akuntansi Politeknik Negeri Medan. Selama dalam perkuliahan dan penulisan skripsi ini, penulis telah banyak menerima bimbingan nasehat, pengajaran, ilmu dan bantuan dari berbagai pihak, maka pada kesempatan ini penulis mengucapkan terima kasih kepada: 1. Bapak Abdul Rahman, S.E., Ak., M.Si., CA., CPA., Direktur Politeknik Negeri Medan 2. Bapak Darwin S.H. Damanik, S.E., M.Si., Ketua Jurusan Akuntansi Politeknik Negeri Medan. 3. Bapak Sastra Karo-Karo, S.E., Ak., M.Si., Sekretaris Jurusan Akuntansi Politeknik Negeri Medan. 4. Ibu Dr. Meily Surianti, S.E., Ak., M.Si., CA, CMA., Kepala Program Studi Akuntansi Keuangan Publik Jurusan Akuntansi Politeknik Negeri Medan. 5. Ibu Anita Putri, S.E., M.Si., Sekretaris Program Studi Akuntansi Keuangan Publik Jurusan Akuntansi Politeknik Negeri Medan. 6. Ibu Eli Safrida, S.E., M.Si sebagai Dosen Pembimbing Utama. 7. Ma’am Siti Asnida Nofianna, SS., M. Hum, Dosen Pembimbing Pendamping. 8. Bapak Anggiat Situngkir, S.E., Ak., M.Si., yang selalu memberikan semangat dan doa, kasih sayang, serta memberikan saran dan motivasi yang luar biasa. 9. Seluruh Bapak/Ibu Dosen dan Staf Politeknik Negeri Medan. 10. Seluruh Kepala Desa dan perangkat desa pada Kecamatan Hilisalawa’ahe Kabupaten Nias Selatan yang telah membantu dalam memberikan informasi dan data. iii 11. Teristimewa buat kedua orangtua yang tercinta Ayahanda Fonaha Waruwu dan Ibunda Zatia Gulo yang telah banyak memberikan motivasi, semangat, kasih sayang, nasehat, materi, serta doa yang luar biasa. 12. Kepada saudari penulis kakak Agustina Waruwu, Lestaria Waruwu, S.Ak Butenia Waruwu dan abang Oloheta Waruwu S.E yang telah memberikan banyak doa, motivasi, nasehat dan material saat perkuliahan dan penyusunan skripsi. 13. Buat teman-teman seperjuangan AKP 8C yang telah memberikan motivasi dan semangat. Skripsi ini jauh dari kesempurnaan, disadari masih banyak terdapat kekurangan. Oleh karena itu diharapkan kritik dan nasehat yang bersifat membangun demi tercapainya kesempurnaan skripsi ini. Semua pihak yang tidak dapat disebutkan satu persatu yang telah banyak membantu hingga terselesainya skripsi ini penulis ucapkan banyak terimakasih dan segala budi baik yang telah diberikan selama menulis skripsi ini, Akhir kata, semoga skripsi ini dapat bermanfaat bagi para pembaca. Medan, 2020 Penulis Rena’ati Waruwu NIM 1605151080 iv DAFTAR ISI Hal LEMBAR PERSETUJUAN LEMBAR PENGESAHAN PERNYATAAN KEASLIAN SKRIPSI ABSTRAK ......................................................................................................... i ABCTRACT ...................................................................................................... ii KATA PENGANTAR ....................................................................................... iii DAFTAR ISI ...................................................................................................... v DAFTAR TABEL.............................................................................................. viii DAFTAR GAMBAR ......................................................................................... .. ix DAFTAR LAMPIRAN ..................................................................................... .... x BAB 1 PENDAHULUAN ................................................................................. .... 1 1.1 Latar Belakang Masalah .................................................................... .... 1 1.2 Rumusan Masalah ............................................................................. .... 3 1.3 Tujuan Penelitian ............................................................................... .... 4 1.4 Manfaat Penelitian ............................................................................. .... 4 1.5 Batasan Masalah ................................................................................ .... 4 BAB 2 TINJAUAN PUSTAKA ........................................................................ .. 5 2.1 Landasan Teori .................................................................................. .... 5 2.1.1 Pengertian Desa ..................................................................... .... 5 2.1.2 Pemerintah Desa ..................................................................... .... 5 2.1.2.1 Kepala Desa ................................................................ .... 6 2.1.2.2 Badan Permusyawaratan Desa .................................... .... 6 2.1.2.3 Sekretaris Desa............................................................ .... 6 2.1.2.4 Kepala Dusun .............................................................. 7 2.1.2.5 Bendahara Desa ......................................................... .... 7 2.1.3 APB Desa ................................................................................ .... 7 2.1.3.1 Pendapatan .................................................................. .. 88 2.1.3.2 Belanja Desa ............................................................... .... 8 v 2.1.3.3 Pembiayaan ................................................................. .... 9 2.1.4 RPJM Desa ............................................................................. .... 9 2.1.5 RKP Desa ................................................................................ .... 9 2.1.6 Asas Pengelolaan Keuangan Desa .......................................... .. 10 2.1.6.1 Transparan................................................................... .. 10 2.1.6.2 Akuntabel .................................................................... .. 10 2.1.6.3 Partisipatif ................................................................... .. 10 2.1.6.4 Tertib dan Disiplin Anggaran .................................... .. 11 2.1.7 Penelitian Terdahulu ............................................................... .. 11 2.1.8 Alur Berpikir ........................................................................... 14 BAB 3 METODOLOGI PENELITIAN .......................................................... .. 15 3.1 Pendahuluan ..................................................................................... .. 15 3.2 Objek Penelitian ............................................................................... .. 15 3.3 Rancangan Penelitian……………………………………………... .. 15 3.4 Metode Penelitian………………………………………………… . .. 15 3.5 Operasional Variabel……………………………………………… .. 16 3.6 Jenis dan Sumber Data ..................................................................... .. 18 3.6.1 Jenis Data…………………………………………………… .. 18 3.6.2 Sumber Data………………………………………………… .. 18 3.7 Teknik Pengumpulan Data ............................................................... .. 19 3.8 Teknik Pengolahan Data .................................................................. .. 19 3.9 Teknik Analisis Data ........................................................................ .. 19 3.10 Populasi
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