Analisis Penerapan Manajemen Risiko dan Akuntabilitas dalam Pengelolaan Keuangan Desa di Desa Sekarputih Kecamatan Balongpanggang Kabupaten Gresik

Laila, Amar'atus (2025) Analisis Penerapan Manajemen Risiko dan Akuntabilitas dalam Pengelolaan Keuangan Desa di Desa Sekarputih Kecamatan Balongpanggang Kabupaten Gresik. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

Pengelolaan keuangan desa memerlukan penerapan manajemen risiko dan akuntabilitas guna menjamin penggunaan dana desa yang transparan dan sesuai dengan ketentuan. Penelitian ini bertujuan untuk menganalisis penerapan manajemen risiko dan akuntabilitas dalam pengelolaan keuangan Desa Sekarputih, Kecamatan Balongpanggang, Kabupaten Gresik berdasarkan Permendagri Nomor 113 Tahun 2014. Penelitian menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa manajemen risiko telah diterapkan melalui pengawasan internal dan pembagian tugas, namun belum didukung prosedur tertulis yang sistematis. Akuntabilitas pengelolaan keuangan desa telah dilaksanakan melalui mekanisme pelaporan dan pertanggungjawaban, meskipun masih terdapat kendala pada aspek sumber daya manusia dan administrasi. Secara keseluruhan, manajemen risiko dan akuntabilitas saling mendukung dalam mewujudkan tata kelola keuangan desa yang transparan dan akuntabel..

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