ANALISIS PENGELOLAAN KEUANGAN DESA LUBUK SAKAT DALAM MEWUJUDKAN PEMBANGUNAN DESA LUBUK SAKAT TAHUN 2012
Abstract
The issuance of ministry of home affairs No. 37/2007 on rural budget management
provides the foundation for autonomous rural village in practice, not just a normative. Release
of this regulation was followed by the release of ministry of home affairs 66/2007 on rural
development planning, so that there is continuity between the rules on planning with rural
budget management. However, ideal conditions as stated in ministry of home affairs 37/2007
was not easy as the practice in the field. Therefore, this study wanted to see the village's
budgeting management in the case study in Perhentian Raja village, Lubuk Sakat Sub-district
of Kampar district.
This study used a qualitative approach in obtaining and analyzing the data, to analysis
the data then theory of the role of organizational and policy form the basis for the study of data
analysis. The withdrawal technique of informant is conducted with a purposive approach, the
data in this study was obtained through interviews and observation techniques and study
documentation.
The results of this study indicate that rural budget management of Lubuk Sakat village
has composed and run well. Financial management process that begins the process of
planning, budgeting, administration, financial reporting, financial accountability and financial
oversight. All processes were passed by the village government Lubuk Sakat in managing
village finances sourced from revenue villages, the balance funds, taxes and levies and other
sources that are not binding and lawful. Furthermore, the rural budget management of the
Lubuk Sakat village administratively but not both in the empirical. That's because many of the
barriers in the financial management techniques Sakat Lubuk village. The obstacles that are
barriers to education officials, unbalanced budget allocation, support facilities, lack of
participation, lack of supervision and capacity factor village.
Keywords; Management, Finance, Government, Rural
provides the foundation for autonomous rural village in practice, not just a normative. Release
of this regulation was followed by the release of ministry of home affairs 66/2007 on rural
development planning, so that there is continuity between the rules on planning with rural
budget management. However, ideal conditions as stated in ministry of home affairs 37/2007
was not easy as the practice in the field. Therefore, this study wanted to see the village's
budgeting management in the case study in Perhentian Raja village, Lubuk Sakat Sub-district
of Kampar district.
This study used a qualitative approach in obtaining and analyzing the data, to analysis
the data then theory of the role of organizational and policy form the basis for the study of data
analysis. The withdrawal technique of informant is conducted with a purposive approach, the
data in this study was obtained through interviews and observation techniques and study
documentation.
The results of this study indicate that rural budget management of Lubuk Sakat village
has composed and run well. Financial management process that begins the process of
planning, budgeting, administration, financial reporting, financial accountability and financial
oversight. All processes were passed by the village government Lubuk Sakat in managing
village finances sourced from revenue villages, the balance funds, taxes and levies and other
sources that are not binding and lawful. Furthermore, the rural budget management of the
Lubuk Sakat village administratively but not both in the empirical. That's because many of the
barriers in the financial management techniques Sakat Lubuk village. The obstacles that are
barriers to education officials, unbalanced budget allocation, support facilities, lack of
participation, lack of supervision and capacity factor village.
Keywords; Management, Finance, Government, Rural
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