Praktek Akuntabilitas Pengelolaan APBDesa (Studi di Desa Bungi Kecamatan Duampanua Kabupaten Pinrang)

Authors

  • Ibrahim Fattah Universitas Muhammadiyah Parepare
  • Asram A.T Jadda Universitas Muhammadiyah Parepare
  • Wahyu Rasyid Universitas Muhammadiyah Parepare
  • Hartono Hamzah Universitas Muhammadiyah Parepare
  • Asrul Hidayat Universitas Muhammadiyah Parepare

DOI:

https://doi.org/10.31316/jk.v6i2.4044

Keywords:

Akuntabilitas, Pengelolaan APBDesa, Otonomi Desa

Abstract

Abstrak

Penelitian ini bertujuan untuk mengetahui 1) pelaksanaan akuntabilitas APBDesa di Desa Bungi, Kecamatan Duampanua, Kabupaten Pinrang Dalam Perspektif Otonomi Desa berdasarklan Undang-Undang No. 6 Tahun 2014 tentang Desa, dan 2) Faktor-faktor yang mempengaruhi pelaksanaan Akuntabilitas Dana Desa di Desa Bungi. Metode penelitian yang digunakan adalah penelitian hukum empiris normatif. Data yang digunakan dalam peneltian ini adalah data primer dan data sekunder. Hasil penelitian menunjukkan bahwa data pelaksanaan akuntabilitas pengelolaan APBDesa di Desa Bungi, secara umum sudah sesuai dengan ketentuan Undang-Undang Nomor 6 Tahun 2014. Faktor-faktor yang mempengaruhi pelaksanaan akuntabilitas pengelolaan dana desa di Desa Bungi adalah adanya publikasi APBDesa melalui baliho besar dan APBDesa diumumkan di masjid, dan adanya hibah lahan Kepala Desa Bungi untuk pembangunan Sport Center Desa.

Kata Kunci: Akuntabilitas, Pengelolaan APBDesa, Otonomi Desa.

 

Abstract

This study aims to determine 1) the implementation of APBDesa accountability in Bungi Village, Duampanua District, Pinrang Regency in the Perspective of Village Autonomy based on Law no. 6 of 2014 concerning Villages, and 2) Factors affecting the implementation of Village Fund Accountability in Bungi Village. The research method used is normative empirical legal research. The data used in this research are primary data and secondary data. The results showed that the data on the implementation of accountability for the management of APBDesa in Bungi Village, in general, were in accordance with the provisions of Law Number 6 of 2014. The factors that influenced the implementation of accountability for the management of village funds in Bungi Village were the publication of APBDesa through large billboards and the announcement of the APBDesa. at the mosque, and a land grant from the Bungi Village Head for the construction of the Village Sport Center.

Keywords: Accountability, Village Budget Management, Village Autonomy

Author Biography

Ibrahim Fattah, Universitas Muhammadiyah Parepare

departemen ilmu hukum

References

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Published

2022-09-13

Issue

Vol. 6 No. 2 (2022): Desember 2022

Section

Articles

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Copyright (c) 2022 Ibrahim Fattah, Asram A.T Jadda, Wahyu Rasyid, Hartono Hamzah, Asrul Hidayat

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