EFEKTIVITAS PELAKSANAAN PENGELOLAAN KEUANGAN DESA YANG AKUNTABEL DAN TRANSPARAN SESUAI PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA (Studi di Desa Siakin, Kecamatan Kintamani, Kabupaten Bangli) - ., Ni Made Yudiani; ., I Putu Julianto, SE., M.Si., Ak.; ., Made Aristia Prayudi, S.A., M.Sc., Ak. (Universitas Pendidikan Ganesha, 2017)
Penelitian ini bertujuan untuk mengetahui efektivitas pelaksanaan pengelolaan keuangan desa yang akuntabel dan transparan sesuai Permendagri No. 113 Tahun 2014 tentang Pengelolaan Keuangan Desa, yang dilakukan di Desa Siakin, Kecamatan Kintamani, Kabupaten Bangli. Dalam pelaksanaan pemerintahannya Kepala Desa Siakin menerapkan budaya kerja sing kuala yang diharapkan memberikan dampak positif dalam penyelenggaraan pemerintahaan desa, salah satunya dalam pengelolaan keuangan desa. Desa Siakin dalam pengelolaan keuangan desa mengalami hambatan yaitu: 1) sumber daya manusia khususnya aparat desa masih rendah, 2) Aparat Desa mayoritas baru menjabat, 3) Masyarakat kurang mengetahui pengelolaan keuangan desa, 4) masih banyak infrastruktur desa yang belum memadai. Penelitian ini menggunakan metode kualitatif yang menekankan pada deskripsi perilaku manusia. Analisis data yang digunakan adalah 1) Reduksi data, 2) Penyajian data, 3) penarikan kesimpulan. Hasil penelitian menunjukan bahwa: 1) Pemerintah desa melakukan akuntabilitas melibatkan LPM,BPD, masyarakat, serta telah menerapkan dimensi akuntabilitas cukup baik . 2) Transparansi yang dilakukan belum maksimal. 3) Masih terdapat ketidak sesuaian pengelolaan keuangan dengan Permendagri No. 113 tahun 2014. 4) Pengelolaan keuangan desa sudah berjalan dengan efektif. Kata Kunci : Akuntabilitas, Efektivitas, Pengelolaan Keuangan,Transparansi This study aimed at examining the effectivity of the implementation of accountable and transparent village financial management based on the Regulations of the Minister of Home Affairs Number 113 of 2014 concerning Village Financial Management, which was conducted at Siakin Village, Kintamani District, Bangli Regency. In the practice of his governance, the Head of Siakin Village implemented the working culture sing kuala which was expected to give positive impact in the practice of the village governance, one of which was the village financial management. Siakin village in its financial management exprienced obstacles, namely: 1) the quality of the resources, particulary the village officials, was still low, 2) most of the village officials had just started working on their roles, 3) the villagers had limited knowledge about village financial management, 4) there were many village infrastructures that were not adequate yet. This study applied qualitative method which emphasized on the description of human behaviors. The data analysis were conducted in the following steps 1) Data reduction, 2) Data presentation, 3) Drawing conclusion The results of the analysis indicated that: 1) The village government carried out accountability by involving LPM, BPD, villagers and had implemented accountability dimension quite well, 2) Transpareny had yet to be conducted maximum, 3) The practice of the village financial management had yet to conform to the Regulations of the Minister of Home Affairs Number 113 of 2014, 4) The village financial management had been running effectively. keyword : Accountability, Effectivity, Transparency