Analisis Varians Dalam Mengukur Efektivitas Pemanfaatan Dana Desa di Desa Karimbow Talikuran Kecamatan Motoling Timur Kabupaten Minahasa Selatan

Analysis of Variance in Measuring the Effectiveness of Village Fund Utilization in Karimbow Talikuran Village, East Motoling District, South Minahasa Regency

Abstract

Abstrak: Dana Desa adalah dana yang bersumber dari Anggaran Pendapatan dan Belanja Negara yang diperuntukkan bagi desa yang ditransfer melalui Anggaran Pendapatan dan Belanja Daerah kabupaten/kota dan digunakan untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat. Anggaran tersebut memiliki peranan yang sangat penting dalam suatu organisasi baik organisasi pemerintah maupun organisasi swasta. Penelitian ini bertujuan untuk menganalisis efektivitas pemanfaatan dana desa di Desa Karimbow Talikuran, Kecamatan Motoling Timur, Kabupaten Minahasa Selatan. Jenis penelitian yang digunakan adalah penelitian kualitatif. Metode pengumpulan data adalah melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa pemanfaatan dana desa di Desa Karimbow Talikuan sudah efektif. Tingkat efektivitas pemanfaatan dana desa pada Desa Karimbow Talikuran tahun 2021 yaitu 100%. Pemerintah desa di Desa Karimbow Talikuran mengelola dana desa dengan sangat baik. Program-program yang telah disusun juga terealisasikan dengan baik. Dan juga, masyarakat desa di Desa Karimbow Talikuran juga turut ikut dalam berjalannya efektivitas dana desa dengan membantu beberapa program desa yang dimana masyarakat juga di ikut sertakan. Dengan berjalannya dengan baik efektivitas dana desa ini dan dengan terwujudnya program yang disusun tersebut membuat pemerintah desa dan masyarakat desa di Desa Karimbow Talikuran bisa turut merasakan dampak baik tersebut.

Kata kunci: akuntansi, dana desa, efektivitas

Abstract: Village Funds are funds originating from the State Revenue and Expenditure Budget earmarked for villages transferred through the district/city Regional Revenue and Expenditure Budget and are used to finance government administration, development implementation, community development, and community empowerment. The budget has a very important role in an organization, both government organizations and private organizations. This study aims to analyze the effectiveness of utilizing village funds in Karimbow Talikuran Village, East Motoling District, South Minahasa Regency. The type of research used is qualitative research. Data collection method is through interviews and documentation. The results of the study show that the use of village funds in Karimbow Talikuan Village has been effective. The level of effectiveness in utilizing village funds in Karimbow Talikur Village in 2021 is 100%. The village government in Karimbow Talikuran Village manages village funds very well. The programs that have been prepared are well realized. And also, the village community in Karimbow Talikur Village also participated in the effectiveness of village funds by helping several village programs in which the community was also involved. With the effectiveness of this village fund going well and with the realization of the compiled program, the village government and village communities in Karimbow Talikuran Village can also feel the good impact.

Keywords: accounting, village fund, effectiveness