PROSPEKTIF MODEL PENGELOLAAN KEUANGAN DESA MELALUI PENGAWASAN BERBASIS MASYARAKAT
Authors: Hasan Susanti , Kasim Nur Muhammad , Margareth Tijow Lusiana 
Published: November 2021

ABSTRAKTujuan dari penelitian ini adalah Menganalisis Implementasi Pengelolaan Keuangan Desa menurut Undang-Undang Nomor 6 tahun 2014; Mengetahui hambatan dalam mewujudkan transparansi pengelolaan keuangan desa di Kabupaten Bone Bolango; Menciptakan Model Pengawasan yang ideal dalam mewujudkan transparansi Pengelolaan Keuangan Desa di Kabupaten Bone Bolango. Penelitian ini menggunakan jenis Penelitian hukum empiris. Penelitian hukum empris atau dengan istilah lain biasa disebut penelitian hukum sosiologis atau disebut pula penelitian lapangan. Pendekatan yang dugunakan dalam penelitian ini adalah pendekatan Undang-undang (statute Approach); Pendekatan kasus (Case Approach); dan Pendekatan Konseptual (Conceptual Approach). Hasil Penelitian ini menunjukkan: Pertama, bahwa Implementasi pengelolaan keuangan desa yang sebagaimana diamanatkan oleh UU Tentang Desa dan Permendagri 20 Tahun 2018 tentang pengelolaan keuangan desa. Dalam tahap perencanaan, sebagian dari Desa yang diteliti secara prosedur sudah sesuai dengan peraturan, namun secara target waktu tidak sesuai dengan peraturan. Dalam tahap pelaksanaan pada desa yang diteliti, secara prosedur sebagian sudah sesuai peraturan meskipun tuntutan terhadap pemerintah desa untuk mewujudkan transparansi belum maksimal. Dalam tahap penatausahaan dan Tahap pelaporan pada desa yang diteliti dapat dikatakan sudah sesuai aturan walaupun subtansi terhadap penatausahan belum sempurna kemudian dapat sebagian desa dikatakan sudah tepat waktu dan sesuai dengan peraturan. Kedua, Hambatan dalam mewujudkan transparansi dalam pengelolaan keuangan desa di lokasi desa yang diteliti dapat disimpulkan adalah keterbatasan pemahaman perangkat Desa terhadap Regulasi, faktor ketersediaan Sumberdaya manusia (SDM) , Partisipasi Masyarakat dan serta faktor pengawasan. Ketiga, bahwa Untuk mewujudakan Model Pengawasan yang ideal terhadap pengelolaan keuangan desa, peneliti merekomendasikan Model Pengawasan berbasis masyarakat (Community Based Monitoring) dimana lebih memperkuat keterlibatan masyarakat desa didalam pelaksanaan pembangunan desa, tidak hanya dari aspek perencanaan dan pelaksanaan, tetapi juga adalah keterlibatan dalam pengawasan.Kata Kunci: Transparansi; Keuangan Desa; Pengawasan berbasis masyarakaABSTRACTThe purpose of this study is to Analyze the Implementation of Village Financial Management according to Law Number 6 of 2014; Knowing the obstacles in realizing transparency in village financial management in Bone Bolango Regency; Creating an ideal Oversight Model in realizing transparency in Village Financial Management in Bone Bolango Regency. This research uses empirical legal research. Empirical legal research or in other terms commonly called sociological legal research or also called field research. The approach used in this study is the statute approach; Case Approach; and Conceptual Approach. The results of this study indicate: First, that the implementation of village financial management as mandated by the Law on Villages and Permendagri 20 of 2018 concerning village financial management. In the planning stage, some of the villages studied were in accordance with the procedures in accordance with the regulations, but the target time was not in accordance with the regulations. In the implementation phase of the village under study, the procedure was partly in accordance with the regulations even though the demands on the village government to realize transparency were not optimal. In the administration stage and the reporting stage in the villages studied it can be said to be in accordance with the rules even though the substance of the administration is not yet perfect then some villages can be said to be on time and in accordance with the regulations. Second, the obstacles in realizing transparency in the management of village finances at the location of the village under study can be concluded is the limited understanding of the Village apparatus on Regulation, the availability of human resources (HR), Community Participation and as well as supervision factors. Third, that in order to create an ideal Oversight Model for village financial management, researchers recommend a Community Based Monitoring Model which further strengthens the involvement of rural communities in the implementation of village development, not only from the planning and implementation aspects, but also is an involvement in supervision .Keywords: Transparency; Village Finance; Community-based supervision.