IMPLEMENTASI GOOD GOVERNANCE PADA PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (Studi Kasus Pada Desa Telaga, Kecamatan Busungbiu, Kabupaten Buleleng)

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana pengelolaan Anggaran Pendapatan dan Belanja Desa Telaga dan implementasi Good Governance pada pengelolaan Anggaran Pendapatan dan Belanja Desa Telaga. Penelitian ini dilakukan dengan menggunakan metode kualitatif yang menggunakan pendekatan studi kasus dan metode analisis deskriptif dengan pendekatan kualitatif. Jenis data yang digunakan dalam penelitian ini adalah (1) data primer yaitu melalui wawancara dengan informan yang berkaitan langsung dengan masalah penelitian dan (2) data sekunder yaitu dengan melakukan studi kepustakaan. Hasil penelitian menunjukkan bahwa (1) pengelolaan Anggaran Pendapatan dan Belanja Desa Telaga secara keseluruhan telah dilakukan sesuai dengan peraturan yang berlaku, namun pertanggungjawaban APB Desa kepada masyarakat hanya secara lisan melalui suatu forum diskusi yang diadakan oleh Pemerintah Desa Telaga; dan (2) prinsip-prinsip Good Governance pada pengelolaan Anggaran Pendapatan dan Belanja Desa Telaga sudah diterapkan cukup baik oleh pemerintah desa Telaga meskipun masih ada prinsip yang belum diterapkan secara optimal, yaitu prinsip transparansi dan akuntabilitas.
Kata Kunci : Anggaran Pendapatan dan Belanja Desa, Good Governance

This study aimed to find out how the management of the Village’s Revenue and Expenditure Budget and the implementation of Good Governance on the management of Telaga Village’s Revenue and Expenditure Budget. This research was conducted through qualitative method using case study approach and descriptive analysis method with qualitative approach. The types of data used in this study were (1) the primary data were through interviews with the informants directly related to the research problems and (2) the secondary data were by conducting literature study. The results of this research were (1) the management of the Revenue and Expenditure Budget of Telaga Village as a whole had been done in accordance with the applied regulations, however the responsibility of APB village to the community was conducted only orally through a discussion forum held by the Telaga Village Government; And (2) the principles of Good Governance in the management of Revenue and Expenditure Budget in Telaga Village had been implemented quite sufficiently by the government of Telaga village although there were still principles that had not been applied optimally, namely the principle of transparency and accountability.
keyword : Village Revenue and Expenditure Budget, Good Governance