Ananta Haqq, Dicky Satria (2026) Implementasi Pengelolaan Bantuan Keuangan Umum dan Khusus Kepada Desa Berdasarkan Peraturan Bupati No 24 Tahun 2023 Di Desa Kletek Kec Taman Kab Sidoarjo. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.
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Abstract
Penelitian ini membahas implementasi pengelolaan bantuan keuangan umum dan khusus di Desa Kletek, Kecamatan Taman, Kabupaten Sidoarjo, yang meliputi Dana Desa (DD), Alokasi Dana Desa (ADD), bagi hasil pajak dan retribusi daerah, serta kompensasi pembangunan Frontage Road sesuai ketentuan Peraturan Bupati No. 24 Tahun 2023. Kajian ini dilandasi oleh kebutuhan desa dalam mengelola beragam sumber pendanaan secara transparan, akuntabel, dan berorientasi pada pelayanan publik. Penelitian menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, serta studi dokumentasi. Hasil penelitian menunjukkan bahwa implementasi bantuan keuangan umum di Desa Kletek berjalan cukup baik melalui mekanisme perencanaan seperti Musyawarah Desa dan Musrenbangdes, yang menjadi dasar penyusunan APBDes setiap tahun. Dana Desa lebih banyak diarahkan pada pembangunan fisik, sedangkan ADD digunakan untuk mendukung penyelenggaraan pemerintahan serta kegiatan pembangunan skala kecil. Bagi hasil pajak dan retribusi berperan penting menutup kebutuhan belanja mengingat minimnya pendapatan asli desa. Sementara itu, bantuan keuangan khusus berupa kompensasi Frontage Road diintegrasikan ke dalam rencana kegiatan desa melalui penyesuaian tata ruang dan perbaikan sarana pendukung. Faktor pendukung implementasi mencakup koordinasi perangkat desa, dukungan masyarakat, serta arahan regulasi yang jelas. Namun, hambatan seperti keterbatasan PAD, pemahaman masyarakat yang belum merata, dan dinamika sosial di lingkungan warga masih menjadi tantangan. Secara keseluruhan, penelitian ini menegaskan bahwa efektivitas pengelolaan bantuan keuangan sangat bergantung pada kapasitas aparatur desa, ketepatan perencanaan, serta partisipasi masyarakat dalam setiap tahapan pembangunan.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Kata Kunci: Pengelolaan keuangan desa, Dana Desa (DD), Alokasi Dana Desa (ADD), Bagi Hasil Pajak dan Retribusi Daerah (BHPRD), Bantuan Keuangan Khusus, Frontage Road, Peraturan Bupati No. 24 Tahun 2023, Desa Kletek. |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Ekonomi Akuntansi |
| Depositing User: | 1222200194 Dicky Satria Ananta Haqq |
| Date Deposited: | 30 Jun 2026 04:53 |
| Last Modified: | 30 Jun 2026 04:53 |
| URI: | http://repository.untag-sby.ac.id/id/eprint/44805 |
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