xi ABSTRAK
VINA ANGGRAENI AGUSTIN, 2022. Evaluasi Tata Kelola Keuangan Desa Di Desa Bottotante Kecamatan Majauleng Kabupaten Wajo, Skripsi Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar. Dibimbing oleh : Ibu Mira dan Bapak Sahrullah.
Penelitian ini bertujuan untuk mengevaluasi bagaimana tata kelola keuangan Desa di Desa Bottotanre Kecamatan Majauleng Kabupaten Wajo. Penelitian ini merupakan penelitian kualitatif deskriptif dengan menggunakan jenis data primer dan sekunder. Adapun yang menjadi informan dalam penelitian ini yaitu Kepala desa Botto tanre, bendahara desa botto tanre, sekretaris desa botto tanre, ketua BPD. Metode pengumpulan data dalam penelitian ini adalah data observasi, wawancara, dan tekhnik dokumentasi. Hasil penelitian menunjukkan bahwa tata kelola keuangan Desa Bottotanre telah sesuai dengan asas transparan, akuntabel, partisipatif, tertib dan disiplin anggaran dengan terpenuhinya semua indikator serta pengelolaan keuangan desa yang sangat efektif sehingga cukup dan bermanfaat bagi masyarakat. Meskipun dalam penerapan asas transparan belum diterapkan secara optimal karena dalam pengelolaan keuangan dana desa penyampaian informasinya belum diketahui secara umum oleh masyarakat di desa Botto tanre Kecamatan Majauleng Kabupaten wajo.
Kata Kunci: Evaluasi, tata kelola, keuangan Desa
xii ABSTRACT
VINA ANGGRAENI AGUSTIN, 2022. Evaluation of Village Financial Governance in Botottotante Village, Majauleng District, Wajo Regency, Thesis of Accounting Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar.
Supervised by: Mrs. Mira and Mr. Sahrullah.
This study aims to evaluate how the financial governance of the village in Bottotanre Village, Majaleng District, Wajo Regency. This research is a descriptive qualitative research using primary and secondary data types. The informants in this study were the village head of Botto tanre, the treasurer of the village of botto tanre, the secretary of the village of botto tanre, the head of the BPD. Data collection methods in this study were observation data, interviews, and documentation techniques.The results showed that the financial management of Bottotanre Village was in accordance with the principles of transparent, accountable, participatory, orderly and budgetary discipline with the fulfillment of all indicators and very effective village financial management so that it was sufficient and beneficial for the community. Although the application of the transparent principle has not been implemented optimally because in the financial management of village funds, the delivery of information has not been known in general by the community in the village of Botto tanre, Majauleng District, Wajo Regency.
Keywords: Evaluation, off village, financial management
