ANALISIS IMPLEMENTASI PERMENDAGRI NOMOR 20 TAHUN 2018 ATAS PENGELOLAAN KEUANGAN PADA DESA ULUKALO, KECAMATAN IWOIMENDAA, KABUPATEN KOLAKA

Abstrak

This study aims to analyze the implementation of village financial management in Ulukalo Village, Iwoimendaa District, Kolaka Regency, in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018. The research method used is a qualitative approach with data collection through interviews, observations, and documentation studies. The results of the study indicate that although there is a clear regulatory framework, the implementation of village financial management in Ulukalo Village still faces various obstacles, including low community participation in the Development Planning Deliberation and problems in budget planning and implementation. This study also identified a high Budget Surplus (SILPA), which reflects a mismatch between program planning and implementation. From the results of the analysis, it is recommended that the village government increase community participation in the budget planning and implementation process, and strengthen the capacity of village officials in financial management to achieve more effective and sustainable development goals.

Kata kunci

• Pengelolaan Keuangan Desa
• Permendagri Nomor 20 Tahun 2018