EFEKTIVITAS PENERAPAN PERMENDAGRI NOMOR 20 TAHUN 2018 DALAM MEWUJUDKAN AKUNTABILITAS DANA DESA (Studi Kasus Di Desa Krandegan, Bayan, Purworejo)

Afrah Rifka Afifah, NIM.: 22103070040 (2026) EFEKTIVITAS PENERAPAN PERMENDAGRI NOMOR 20 TAHUN 2018 DALAM MEWUJUDKAN AKUNTABILITAS DANA DESA (Studi Kasus Di Desa Krandegan, Bayan, Purworejo). Skripsi thesis, UIN SUNAN KALIJAGA YOGYAKARTA.

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Abstract

This research is motivated by the increasing allocation of Village Funds aimed at supporting village development and community welfare, which has not always been accompanied by substantive accountability in its management. Although the Minister of Home Affairs Regulation Number 20 of 2018 has systematically regulated village financial governance, practical implementation still reveals problems related to limited transparency, low public participation, and unequal distribution of development benefits. Therefore, this study formulates three main issues, namely the implementation of Regulation Number 20 of 2018 in Village Fund management in Krandegan Village, the accountability of Village Fund management, and the review of Village Fund governance from the perspective of Siyasah Maliyah. This study employs a normative-empirical approach using a descriptive-analytical qualitative method. Data were collected through semi-structured interviews, observation, and documentation regarding Village Fund management in Krandegan Village, Bayan District, Purworejo Regency. The analysis applies the theory of legal implementation by Soerjono Soekanto, accountability theory, and the theory of Siyasah Maliyah as evaluative frameworks to assess the principles of trustworthiness (amanah), justice, public welfare (maslahah), and efficiency in village financial governance. The results of this study indicate three main conclusions. First, the implementation of Minister of Home Affairs Regulation Number 20 of 2018 in Village Fund management in Krandegan Village has generally been carried out in accordance with the stages of planning, implementation, administration, reporting, and accountability, although its effectiveness is still influenced by limited administrative capacity and community participation. Second, accountability has been realized through the use of the Siskeudes application, financial reporting, and publication of the village budget, yet substantive accountability has not been fully achieved due to limited public transparency and community supervision. Third, from the perspective of Siyasah Maliyah, Village Fund management has reflected the principles of trustworthiness and efficiency, but has not fully realized the principles of justice and sustainable public welfare.

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