IMPLEMENTASI PERATURAN MENTERI DALAM NEGERI NOMOR 20 TAHUN 2018 TENTANG PENGELOLAAN KEUANGAN DESA DI DESA SEMUNAI KECAMATAN PINGGIR KABUPATEN BENGKALIS PROVINSI RIAU

Abstract

Villages are customary villages and villages or what are referred to by other names are
legal community units that have territorial boundaries that are authorized to regulate and
manage government affairs, local community interests based on community initiatives, origin
rights, and/or traditional rights that are recognized and respected in system of government of
the Unitary State of the Republic of Indonesia, Village Financial Management is the whole
activity which includes planning, implementation, administration, reporting, and
accountability of Village finances. Whereas Village finance means that all Village rights and
obligations can be valued in money and everything in the form of money and goods related to
the implementation of Village rights and obligations. In writing this thesis, the author tries to
implement Article 2 of the Minister of Home Affairs Regulation Number 20 of 2018 concerning
Village Financial Management in Semunai Village, Pinggir District, Bengkalis Regency, Riau
Province.
The objectives of writing this thesis are: first, to find out the implementation of Article
2 of the Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial
Management in Semunai Village, Pinggir District, Bengkalis Regency, Riau Province. Second,
to find out the inhibiting factors in the implementation of Article 2 of the Minister of Home
Affairs Regulation Number 20 of 2018 concerning Village Financial Management in Semunai
Village, Pinggir District, Bengkalis Regency, Riau Province. The research method in this thesis
uses a type of sociological legal research, namely research on the effectiveness of laws that
live in society. The nature of this thesis research is research descriptive which describes
systematically, the facts and characteristics of the object studied appropriately. The data
source used is the data source first, seconds and tertiary The data collection techniques in this
study were interviews, questionnaires and literature review. After the data was collected, it
was analysed to draw conclusions.
Based on the results of the research, the first conclusion can be drawn that the
implementation of the principles of village financial management in Semunai Village, seen
from the principles of transparency, accountability, participation, as well as orderly and
disciplined budgets, is quite good. participatory in Semunai village, organizers and the
Semunai village community understand enough about the principles of village financial
management community, and other factors, namely the existence of misunderstandings
between the community and the village government regarding the implementation of village
activities and the provision of village financial information.
Keywords: Village, Management, Village Finance