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Skripsi Analisis Pengelolaan Keuangan Desa Pada Kecamatan

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Skripsi Analisis Pengelolaan Keuangan Desa Pada Kecamatan SKRIPSI ANALISIS PENGELOLAAN KEUANGAN DESA PADA KECAMATAN TUGALA OYO KABUPATEN NIAS UTARA Diajukan oleh : ELDU WARTON GULO NIM 1605151075 ` PROGRAM STUDI AKUNTANSI KEUANGAN PUBLIK JURUSAN AKUNTANSI POLITEKNIK NEGERI MEDAN MEDAN 2020 ABSTRAK Penelitian ini berjudul Analisis Pengelolaan Keuangan Desa Pada Kecamatan Tugala Oyo Kabupaten Nias Utara yang bertujuan untuk mengetahui pengelolaan keuangan desa pada Kecamatan Tugala Oyo Kabupaten Nias Utara apakah sudah sesuai dengan asas-asas pengelolaan keuangan desa yang diatur dalam Permendagri Nomor 20 tahun 2018. Jumlah sampel yang digunakan dalam penelitian ini adalah 6 desa dengan respondennya yang merupakan aparat desa. Penelitian ini menggunakan data primer. Teknik pengambilan sampel menggunakan purposive sampling. Data di analisis dengan menggunakan analisis deskriptif. Skala likert digunakan untuk menganalisis tanggapan responden. Hasil penelitian ini menunjukkan bahwa pengelolaan keuangan desa di Kecamatan Tugala Oyo Kabupaten Nias Utara sudah sesuai dengan Permendagri Nomor 20 tahun 2018 tentang pengelolaan keuangan desa. Kata Kunci: Pengelolaan Keuangan Desa, Asas, Keuangan Desa i ABSTRACT This research is entitled Village Financial Management Analysis in Tugala Oyo District, North Nias Regency which aims to determine village financial management in Tugala Oyo District, North Nias Regency whether it is in accordance with the principles of village financial management regulated in Permendagri Number 20 of 2018. The number of samples used used in this study were 6 villages with respondents who are village officials. This study uses primary data. The sampling technique used purposive sampling. Data were analyzed using descriptive analysis. The Likert scale is used to analyze respondents' responses. The results of this study indicate that village financial management in Tugala Oyo District, North Nias Regency is in accordance with Permendagri Number 20 of 2018 concerning village financial management. Keywords: Village Financial Management, Principles, Village Finance ii KATA PENGANTAR Puji dan syukur kehadirat Tuhan Yang Maha Kuasa, atas berkat dan rahmat-Nya yang sehingga penulisan skripsi yang berjudul “Analisis Pengelolaan Keuangan Desa Pada Kecamatan Tugala Oyo Kabupaten Nias Utara” dapat diselesaikan dengan baik. Skripsi ini merupakan salah satu syarat menyelesaian Pendidikan Program Diploma IV Program Studi Akuntansi Keuangan Publik Jurusan Akuntansi di Politeknik Negeri Medan. Dalam kesempatan ini, ucapan terima kasih kepada Ayahanda tercinta Fatizaro Gulo, Ibunda tersayang Alm. (+) Satiba Gulo dan Murniati Gulo yang telah mendidik dan membesarkan penulis dengan penuh kasih sayang dan kesabaran serta doa, semangat, motivasi dan dukungan dana dalam proses penulisan skripsi ini terlaksana dengan baik. Ucapan terimakasih juga kepada Pemerintah Kabupaten Nias Barat yang telah memberikan kesempatan kepada peneliti untuk mengecap Pendidikan di Program Studi Akuntansi Keuangan Publik Jurusan Akuntansi di Politeknik Negeri Medan. Ucapan terimaksih kepada Pemerintah Kabupaten Nias Utara khususnya di Kecamatan Tugala Oyo yang telah memberikan kesempatan kepada peneliti untuk melakukan penelitian di Desa pada Kecamatan Tugala Oyo sehingga dapat terlaksana dengan baik. Proses penulisan skripsi ini tidak terlepas dari bimbingan, bantuan, serta dukungan dari berbagai pihak. Oleh karena itu, pada kesempatan ini ingin ucapan terimakasih yang sebesar-besarnya kepada : 1. Bapak Abdul Rahman, S.E., Ak., M.Si., CA., CPA., Direktur Politeknik Negeri Medan. 2. Bapak Darwin Sahat Hamonangan 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 Politeknik Negeri Medan. iii 5. Ibu Anita Putri, S.E., M.Si., Sekretaris Program Studi Akuntansi Keuangan Publik. Jurusan Akuntansi Politeknik Negeri Medan. 6. Bapak Anggiat Situngkir, S.E., Ak., M.Si., Dosen Pembimbing Utama yang telah bersedia memberikan banyak waktunya untuk mengarahkan dan memberikan petunjuk. 7. Bapak Muhammad Zuardi, S.E., M.M., Dosen Pembimbing Pendamping yang telah bersedia memberikan banyak waktunya untuk mengarahkan dan memberikan petunjuk. 8. Bapak Anggiat Situngkir, S.E., Ak., M.Si., yang selalu memberikan semangat, doa, kasih sayang, perhatian, serta masukan kepada penulis sehingga proses pengerjaan skripsi ini berjalan dengan baik. 9. Seluruh Dosen dan Staf Program Studi Akuntansi Keuangan Publik Jurusan Akuntansi Politeknik Negeri Medan yang telah membimbing dan memberi pengetahuan kepada penulis. 10. Terimakasih untuk Paman saya Antonius Gulo, S.Pd., M.M dan juga untuk Kakak Erika Gulo, S.Pd atas doa dan dukungan yang diberikan kepada penulis. 11. Terimakasih juga untuk Kakak Tuti Karya Kasih Gulo, S.Pd, Mawarni Gulo, S.Pd, Erwin Nasrani Gulo, S.Pd, Trinitatis Gulo, S.Pd, Libertin Gulo, Abang Agusmart Gulo, S.Pd dan seluruh keluarga besar atas doa dan dukungan yang diberikan kepada penulis. 12. Terimakasih kepada Adek-adek saya Nelpivianis Gulo, Belva Frederic Gulo, Holiston Gulo, Herti Julianti Gulo, Fajar Noverman Laoli, Marthin Luther Gulo dan Temazoro Zai, yang telah memberikan bantuan dan motivasi serta semangat kepada penulis. 13. Terimakasih kepada Karista Yun Gemilang Fau, S.Tr.Ak, yang telah memberikan bantuan dan motivasi serta semangat kepada penulis. 14. Seluruh teman-teman seperjuangan di kelas AKP 8C yang selalu memberi semangat serta memberi saran dan kritik yang sangat membangun untuk penulis. iv 15. Terimakasih kepada Sahabat saya Temao Berkat Gulo, Presti Abdiyanti Gulo, Widarlav Hatti Halawa, yang telah memberikan bantuan dan motivasi serta semangat kepada penulis. Akhir kata, disadari bahwa skripsi ini masih jauh dari kesempurnaan dikarenakan keterbatasan pengetahuan, pengalaman, dan kemampuan penulis. Oleh karena itu, diharapkan kritik dan saran yang membangun demi kesempurnaan penulisan skripsi ini. Semoga skripsi ini bermanfaat bagi pembaca dan peneliti selanjutnya. Medan, September 2020 Penulis, Eldu Warton Gulo NIM 1605151075 v DAFTAR ISI Hal LEMBAR PERSETUJUAN LEMBAR PENGESAHAN PERNYATAAN KEASLIAN SKRIPSI ABSTRAK ...................................................................................................... i ABSTRACT ..................................................................................................... ii KATA PENGANTAR .................................................................................... iii DAFTAR ISI ................................................................................................... vi DAFTAR TABEL .......................................................................................... ix DAFTAR GAMBAR ...................................................................................... x DAFTAR LAMPIRAN .................................................................................. xi BAB 1 PENDAHULUAN .............................................................................. 1 1.1 Latar Belakang .......................................................................................... 1 1.2 Rumusan Masalah ..................................................................................... 6 1.3 Batasan Masalah ....................................................................................... 6 1.4 Tujuan Penelitian ...................................................................................... 6 1.5 Manfaat Penelitian .................................................................................... 6 1.6 Sistematika Penulisan ............................................................................... 7 BAB 2 TINJAUAN PUSTAKA ..................................................................... 8 2.1 Landasan Teori .......................................................................................... 8 2.1.1 Definisi Desa ................................................................................... 8 2.2.1.1 Struktur Organisasi Desa Dan Administrasi Desa .............. 8 2.1.2 Keuangan Desa ................................................................................ 14 2.1.3 Pengertian Kecamatan .................................................................... 16 2.1.4 Dana Desa ....................................................................................... 17 2.1.5 Definisi Analisis ............................................................................. 18 2.1.6 Definisi Pengelolaan ....................................................................... 18 2.1.7 Pengertian Pengelolaan Keuangan Desa ......................................... 19 vi 2.1.8 Anggaran Pendapatan Dan Belanja Desa (APBDesa) ..................... 23 2.1.8.1 APBDesa .............................................................................. 23 2.1.8.2 Penyusunan Rencana Anggaran Desa.................................. 24 2.1.9 Asas-asas Pengelolaan Keuangan Desa .......................................... 24 2.2 Kajian Pustaka ........................................................................................... 26 2.2.1 Penelitian Terdahulu ....................................................................... 26 BAB 3 METODOLOGI PENELITIAN ....................................................... 29 3.1 Objek Penelitian ........................................................................................ 29 3.2 Operasional Variabel ................................................................................
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