Otonomi Desa Dan Efektifitas Efisiensi Tata Kelola Dana Desa di Kabupaten Sidoarjo

Abstract

Financial management is included in the village's autonomous rights. The
current program given by the government is the provision of village funds. Providing
village fund programs to finance implementation of development, and empowering
village communities. The results of the analysis show that village financial management
in Sidoarjo Regency is in accordance with the provisions stipulated by the central
government referring to Regulation of the Minister of Home Affairs number 113 of
2014, where in the budgeting process through funding procedures, the implementation
of fund disbursement, administration, accountability reporting and publication . In
determining the priority of the use of funds in accordance with the provisions of the
Village Minister Regulation Number 21 of 2015 and guided by the Village RKP and
RPJM, where in the preparation of the Village RKP and RPJM involves all elements of
government, BPD and the community in general. The constraints faced are the problem
of using village funds for activities that do not appear in the account code of the
siskeudes, as well as getting around the priority of village development activities that
come out of the Minister of Home Affairs Regulation number 113 of 2014.
Keyword: village autonomy, efficiency effectiveness, village funds