Pengaruh Dana Desa, Dan Dana Bagi Hasil Terhadap Belanja Desa Se-Kecamatan Cibadak

Authors

  • Pia Pihara Universitas La Tansa Mashiro
  • Usep Siswadi Universitas La Tansa Mashiro
  • Firda Mufidah Universitas La Tansa Mashiro

Abstract

Conceptual village development implies a process where the efforts of the village community are integrated with the efforts of the government. The aim is to improve the social, economic and cultural conditions of the community. The domain of village development is also inseparable from the discourse on the development planning model, namely from the top down, and from the bottom up. Basically, government programs always reflect a combination of the two models, only the intensity is different. The purpose of this study was to analyze the effect of the Village Fund and Revenue Sharing Fund on Village Expenditures throughout the Cibadak District for the 2020-2021 Period. The research method that the writer uses in this research is descriptive quantitative. The population of this research is the village of Lebak district, which totals 340 villages. The sampling technique was carried out using the saturated sample method with the number of samples in this study being the financial statements of Village Funds, Revenue Sharing Funds and Village Expenditures in 15 villages in Cibadak District, Lebak Regency. The results showed that for the t test there was an influence between Village Funds on Village Expenditures in Cibadak District. There is an influence between Revenue Sharing Funds on Village Expenditures in Cibadak District. There is a joint influence between the Village Fund and the Revenue Sharing Fund. On Village Expenditures, which are in Cibadak District.

References

Angelia N, d.k.k. “Analysis of Community Institution Empowerment as a Village Government Partner in the Participative Development Process”. Budapest International Research and Critics Institute-Journal (BIRCI-Journal). 2020 May 8;3(2):1352-9.

Anwar, H., Siswadi, U., & Mufidah, F. (2023). Pengaruh Pertumbuhan Ekonomi, Dana Bagi Hasil, Dan Sisa Lebih Pembiayaan Anggaran Terhadap Pengalokasian Anggaran Belanja Modal Pada Pemerintah Di Provinsi Banten. The Asia Pacific Journal of Management Studies, 10(2).

Badan Pemberdayaan Masyarakat dan Pemerintahan Desa. Rencana Stratagis BPMPD Kabupaten Lebak Tahun 2014-2019. Lebak: BPMPD. 2014

Diamantina A. “Management, Distribution, and Redemption of Village Fund”. Diponegoro Law Review. 2017;2(1):203-26.

Direktorat Jenderal Pembangunan Dan Pemberdayaan Masyarakat Desa. Status IDM (Indeks Desa Membangun) Provinsi, Kabupaten, Kecamatan Tahun 2019. Jakarta: Kementerian Desa, Pembangunan Daerah Tertinggal Dan Transmigrasi Republik Indonesia. 2019

Ghozali, Imam. Aplikasi Analisis Multivariat dengan Program IBM SPSS. Edisi 7. Semarang: Penerbit Universitas Diponegoro. 2013

Kamaroesid, Herry. Tata Cara Pendirian Dan Pengelolaan Badan Usaha Milik Desa. Jakarta: Mitra Wacana Media. 2016

Mutiha AH. “The Effect of Regional Own-source Revenue, Tax Revenue-sharing Fund, General Allocation Fund and Special Allocation Fund to the Human Development Index (Based on the Study of Provincial Government in Indonesia)”. KnE Social Sciences. 2018 Aug 8:609-24.

Nasution FA, Erlina SE, CA A, Rujiman MA. “The Role of Village Funds to the Development Area in the Sub-District of West Bilah, Labuhanbatu Regency, North Sumatera, Indonesia”. International Journal of Progressive Sciences and Technologies. 2018 Jan 7;6(1):221-7.

Peraturan Bupati Lebak Provinsi Banten Nomor 9 Tahun 2016 tentang Pedoman Pengelolaan Keuangan Desa

Peraturan Daerah Kabupaten Lebak Nomor 5 Tahun 2013 tentang Pembentukan Badan Pemberdayaan Masyarakat dan Pemerintahan Desa Kabupaten Lebak

Priyatno, Dwi. Mandiri Belajar Analisis Data dengan SPSS. Yogyakarta: Mediakom. 2014

Republik Indonesia, Undang-Undang Nomor32 tahun 2004 tentang Pemerintah Daerah (Lembaran Negara Republik Indonesia Tahun 2004 Nomor 125, tambahan Lembaran Negara Republik Indonesia 4437)

Republik Indonesia. Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa

Republik Indonesia. Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang Pengelolaan Keuangan Desa

Republik Indonesia. Peraturan Pemerintah Nomor 43 Tahun 2014 tentang Peraturan Pelaksanaan Undang-undang Nomor 6 Tahun 2014 tentang Desa

Republik Indonesia. Peraturan Pemerintah Nomor 60 Tahun 2014 tentang Dana Desa

Republik Indonesia. Peraturan Pemerintah Nomor 72 Tahun 2015 tentang Desa

Republik Indonesia. Peraturan Pemerintah Nomor 8 Tahun 2016 tentang Perubahan Kedua atas Peraturan Pemerintah Nomor 60 Tahun 2014 tentang Dana Desa yang Bersumber dari Anggaran Pendapatan dan Belanja Negara

Republik Indonesia. Undang-Undang Nomor 6 Tahun 2014 tentang Desa

Republik Indonesia. Undang-Undang Nomor 8 tahun 2005 tentang Perubahan atas Undang-Undang Nomor 32 tahun 2004 tentang Pemerintah Daerah

Rismawaty B. “Pengaruh Pendapatan Asli Desa, Dana Desa, Dan Alokasi Dana Desa Terhadap Belanja Desa Pada Desa Sudajaya Girang Kecamatan Sukabumi: Akuntansi Pemerintahan”. Jurnal Mahasiswa Akuntansi. 2020 Aug 3;1(2):67-88.

Sidik, M. P. Metodologi Penelitian Ekonomi dan Bisnis. Yogyakarta: Graha Ilmu. 2009

Silalahi, Ulber. Metode Penelitian Sosial. Bandung: PT. Refika Aditama. 2012

Siregar. Metode Penelitian Kuantitaif. Jakarta: Prenadamedia Group. 2015

Siswadi, U. (2023). Pengaruh Pendapatan Asli Desa (Pades), Dana Desa (Dd), Dan Alokasi Dana Desa (Add) Terhadap Belanja Desa Pada 10 Kecamatan Di Kabupaten Lebak. The Asia Pacific Journal of Management Studies, 10(3).

STIE La Tansa Mashiro. Buku Pedoman Penulisan Skripsi. Rangkasbitung: STIE La Tansa Mashiro. 2021

Sugiyono. Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif Dan R&D. Bandung: Alfabeta. 2014

Sugiyono. Metodologi Penelitian Bisnis. Bandung: Alfabeta. 2010

Suryantini NP. “The Influence of DAU (General Allocation Fund) and DAK (Special Allocation Fund) on Capital Expenditure of Bali Province”. Economics and Business Solutions Journal. 2017 Oct 23;1(2):1-9.

Syafingi HM, Dewi DA, Suharso H, Sulistyaningsih P, Rahmawati U. Village fund optimization strategy for rural community welfare in Indonesia. J. Crit. Rev. 2020;7(7):580-3.

Tanesab ME dan Hasan K. “Pengaruh Pendapatan Asli Desa, Dana Desa, Dan Alokasi Dana Perimbangan Desa Terhadap Belanja Desa (Studi Kasus Pada Desa-Desa Di Kabupaten Sidoarjo Provinsi Jawa Timur Tahun 2017-2019)”. InConference on Economic and Business Innovation 2021 Mar 23 (Vol. 1, No. 1, pp. 1427-1435).

Watts JD, Tacconi L, Irawan S, Wijaya AH. “Village transfers for the environment: Lessons from community-based development programs and the village fund”. Forest Policy and Economics. 2019 Jan;108(C):1-.11

Yuliansyah, Rusmianto. Akuntansi Desa. Jakarta: Salemba Empat. 2016

Yusuf S, Umanailo MC, Putri RN, Qhuril D, Ely M, Darma D. “Village Institution Relations in the Utilization of Village Funds in Namlea District”. Int. J. Sci. Technol. Res. 2019;8(8):1837-42.

Zulkifli Z, Suasa S, Mukarramah M, Daswati D, Samad MA. “Village Funds Supervision by the Village Consultative Body (BPD) in Batumatoru Village, Lariang District, Pasangkayu Regency”. PINISI Discretion Review. 2018 Mar 18;1(2):109-12..

Downloads

Published

2024-05-15

Issue

Section

Artikel