Implementasi Akuntabilitas Pengelolaan Keuangan Desa (Kajian Penerapan Permendagri 20 Tahun 2018)
Abstrak
Penelitian ini bertujuan untuk menganalisis akuntabilitas pengelolaan keuangan desa berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Dana Desa. Akuntabilitas pengelolaan keuangan desa yang dimaksudkan terdiri atas lima tahap yaitu perencanaa, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban keuangan desa. Sumber data dalam penelitian ini menggunakan data primer. Teknik pengumpulan data dilakukan dengan dokumentasi dan wawancara. Analisis data dilakukan dengan deskriptif kompratif. Hasil penelitian ini menunjukkan bahwa Akuntabilitas Pengelolaan Keuangan Desa Munte, Kecamatan Tana Lili, Kabupaten Luwu Utara, Sulawesi Selatan tidak sesuai indikator penilaian dalam Peraturan Menteri Dalam Negeri No. 20 Tahun 2018 pada tahap perencanaan, pelaksanaan dan pelaporan sedangkan pada tahap penatausahaan, dan tahap pertanggungjawaban sudah sesuai.
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