Analisis Pengelolaan Dana Desa Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 : (Studi Kasus Pada Desa Kepatihan Kecamatan Menganti Kabupaten Gresik)

Novalina Deviyanti
Cholis Hidayati

EKONOMIKA45
Vol. 11 No. 2 (2024): Juni : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan

This study aims to investigate the management of village funds in Kepatihan Village based on the Ministry of Home Affairs Regulation No. 20 of 2018. This qualitative study utilized in-depth interviews with the Village Head, Village Secretary, Village Treasurer, and the Village Consultative Body (BPD), as well as document analysis. Data analysis involved data classification and comparison with the Ministry of Home Affairs Regulation No. 20 of 2018. The results of this study provide insights into the implementation of this policy at the village level, highlighting challenges and potential improvements in village fund management. In reviewing the Ministry of Home Affairs Regulation No. 20 of 2018 on Village Financial Management, it was found that the management of village funds in Kepatihan Village showed significant conformity in the process of implementation, administration, reporting, and accountability, but the planning process had obstacles in waiting for the budget ceiling from the government so village APB was determined in December which should be implemented in October.