Implementasi Peraturan Daerah Kabupaten Sleman Nomor 2 Tahun 2016 Tentang Pengelolaan Sumber Pendapatan Desa dalam Penyusunan Apbdes (Studi Kasus di Desa Madurejo Kecamatan Prambanan Kabupaten Sleman)

Oleh Dwi Heriansyah

Abstract:

This research aimed to find out the implementation of the management of village income sources in village budget (APBDes) in the implementation of Article 15 to 19 of Sleman District Regional Regulation Number 2 Year 2016 concerning the Management of Village Income Sources on Village Budget (APBDes) in Madurejo Village, to find out the difficulties in implementing the management of village income sources and to find out the effort which is done to manage the village income sources on village budget in Madurejo Village. The type of this study was the qualitative study. The data will be analyzed by descriptive analysis, collected and related by theories obtained, so we get an answer to the study problem. Data collection techniques were using document/literature and interview. The results in this study was the implementation of Sleman District Regional Regulation Number 2 Year 2016 Concerning the Management of Village Income Sources on Village Budget (APBDes) in Madurejo Village not maximal yet in implementing the management of village income source. Moreover, in this case, the implementation from the Article 15 to 19 concerning the management of village income sources was still not optimal. The obstacles were the limited number of human resources in village officials, there is no regulation for the stipulation of villager government accounting standards and there is no regulation on the implementation and development of a complete village apparatus, lack of the society role in managing village income sources and the awareness regarding the importance of managing village income sources. The efforts that have to be done is by giving regular socialization or briefing to the society related the management of village income sources, holding a coordination meeting which aims to evaluate the implementation of village governance and increase the human resources of village officials.

Key Words: Implementation, Income, Village, Village Budget (APBDes), Madurejo.