Analisis Pengaruh Pengawasan BPD Terhadap Efektivitas Pengelolaan Dana Desa Tahun 2023 di Desa Selojari Kabupaten Grobogan
DOI:
https://doi.org/10.56444/mia.v21i2.2087Keywords:
Supervision, BPD, Effectiveness, Management, Funds, VillageAbstract
This research aims to analyze the influence of supervision by the Village Consultative Body (BPD) on the effectiveness of Village Fund management in 2023 in Selojari Village, Grobogan Regency. This research used the Explanatory Research type involving 70 respondents selected through proportional random sampling. Data was collected through direct observation, interviews and questionnaires, then analyzed using qualitative and quantitative methods. The research results show that the Selojari Village BPD has good abilities in carrying out supervision, including in creating supervision standards, understanding the activities being supervised, comparing results with standards, and conducting evaluations. The majority of respondents stated that village development planning involved the community, the Village Fund budget was quite clear in its allocation, and the implementation of activities involved the implementation team. Statistical analysis using product moment correlation produces a calculated r of 0.664, which is greater than the r table (0.235) at the 5% confidence level. This shows that there is a positive and significant influence between BPD supervision on the effectiveness of Village Fund management in Selojari Village. This research concludes that the supervisory role of BPD is very important in increasing the effectiveness of Village Fund management, so efforts are needed to strengthen the capacity of BPD and increase community participation in the supervision process.
References
Abdulkadir, B., Chusnul, M., & Roro, K. S. P. (2020). Village fund management accountability. International Journal of Economics, Business and Accounting Research (IJEBAR), 4(3), 180-190.
Adisasmita, R. (2011). Manajemen pemerintah daerah. Yogyakarta: Graha Ilmu.
Agustino, L., & Santoso, D. B. (2022). Dana desa and rural development in Indonesia: A systematic literature review. Journal of Public Administration and Governance, 12(1), 86-103.
Mardiasmo. (2009). Akuntabilitas dan good governance. Yogyakarta: Andi Publisher.
Meutia, I., & Liliana, L. (2017). Pengelolaan keuangan dana desa. Jurnal Akuntansi Multiparadigma, 8(2), 336-352.
Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Republik Indonesia Nomor 7 Tahun 2022 tentang prioritas penggunaan dana desa tahun 2023.
Permendagri Nomor 20 Tahun 2018 tentang pengelolaan keuangan desa.
Permenkeu 49/PMK.07/2016, tata cara pengalokasian, penyaluran, penggunaan, pemantauan, dan evaluasi dana desa.
Savitri, E., Andreas, A., & Diyanto, V. (2019). Accountability of village financial management: Study in Pelalawan district. International Journal of Public Sector Performance Management, 5(6), 684-696.
UU Nomor 6 Tahun 2014 tentang desa.
Warsono Hadi, & Ruksamin. (2014). The obstacles of implementation of village allocation fund program in the North Konawe Southeast Sulawesi. Journal of Management and Sustainability, 4(3), 1-12. https://doi.org/10.5539/jms.v4n3p1
Wasistiono, T. (2007). Prospek pengembangan desa. Bandung: Fokusmedia.
Widodo, J. (2001). Etika birokrasi dalam pelayanan publik. Malang: CV. Citra Malang.
