Rahmawati, Septiana Rozzi (2025) Analisis Good Governance Dana Desa Dalam Pembangunan dan Pemberdayaan Masyarakat Desa Pepelegi Kecamatan Waru Kabupaten Sidoarjo. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini bertujuan untuk menganalisis penerapan prinsip good governance dalam pengelolaan Dana Desa pada pembangunan dan pemberdayaan masyarakat di Desa Pepelegi, Kecamatan Waru, Kabupaten Sidoarjo. Penelitian ini menggunakan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa sebagai acuan utama, yang didukung oleh Undang- Undang Nomor 6 Tahun 2014 tentang Desa, Peraturan Bupati Sidoarjo Nomor 49 Tahun 2024, serta Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Nomor 6 Tahun 2023. Metode penelitian yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Informan penelitian meliputi Kepala Desa, perangkat desa, serta masyarakat Desa Pepelegi. Hasil penelitian menunjukkan bahwa pengelolaan Dana Desa di Desa Pepelegi pada tahap perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban pada umumnya telah dilaksanakan sesuai dengan ketentuan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018. Prinsip akuntabilitas ditunjukkan melalui penggunaan buku kas, penyampaian Surat Permintaan Pembayaran (SPP), serta penyusunan laporan realisasi kegiatan dan anggaran. Prinsip transparansi diwujudkan melalui penyampaian informasi Anggaran Pendapatan dan Belanja Desa (APBDes) serta laporan realisasi kepada masyarakat melalui papan informasi dan forum musyawarah desa. Prinsip partisipasi masyarakat diterapkan melalui pelaksanaan kegiatan secara swakelola yang melibatkan masyarakat dalam kegiatan pembangunan dan pemberdayaan. Dengan demikian, dapat disimpulkan bahwa prinsip good governance dalam pengelolaan Dana Desa pada pembangunan dan pemberdayaan masyarakat di Desa Pepelegi telah dilaksanakan sesuai dengan regulasi yang berlaku. Kata kunci: Good Governance, Dana Desa, Pengelolaan Keuangan Desa, Pembangunan Desa, Pemberdayaan Masyarakat.
| Item Type: | Thesis (Undergraduate) |
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| Uncontrolled Keywords: | Kata kunci: Good Governance, Dana Desa, Pengelolaan Keuangan Desa, Pembangunan Desa, Pemberdayaan Masyarakat |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200177 Septiana Rozzi Rahmawati |
| Date Deposited: | 30 Jun 2026 07:14 |
| Last Modified: | 30 Jun 2026 07:14 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44728 |
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