Abstract
The village is a collection of people who live together or a region, which has a government organization with a set of rules that you define yourself, and under the leadership of the village were selected and assigned its own. Since the enactment of Law No. 6 of 2014 on Village hereinafter called the Village Law. In the course of this village there is a translation of the Act detailing government regulations on the management of village finances. Of PP 43 in 2014 and converted into PP 47 2015 and of PP PP 60 in 2014 to 8 in 2016, there are some things that lead to the necessity of adjusting the legal basis on the village's financial management practices. The problems of this research focuses on the mechanism of channeling funds Krian village in the district of Sidoarjo regency and use of village funds to realize good governance in Sidoarjo. And finally, this study aims to Analyze fund disbursement mechanism villages to villages in Sidoarjo and analyze procedures and the implementation of the use of funds village in Sidoarjo. The method used in this study is a socio legal research approach jurisprudence which use the social sciences, by applying social science perspective to the study of law. Including legal sociology, legal anthropology, legal history, psychology and law, political science studies judiciary, comparative linguistics, as well as other scientific. Legal research is performed to find a solution to the legal issues that arise. The results to be achieved is to provide a prescription of what should be.
Highlights
The management of village finances is included in the Village Law No.6 / 2014 in its implementation has adjusted the legal basis and practice
This study aims to analyze the mechanism of distribution of village funds in Krian District and the use of village funds to realize good governance in Sidoarjo District
The results of this study indicated that in planning the budget in accordance with the real needs in the real situation
Summary
Pemerintah pada tanggal 15 Januari 2014 telah menetapkan UU Desa. Dalam konsideran UU tersebut disampaikan bahwa Desa memiliki hak asal usul dan hak tradisional dalam mengatur dan mengurus kepentingan masyarakat setempat dan berperan mewujudkan cita-cita kemerdekaan berdasarkan UndangUndang Dasar Negara Republik Indonesia Tahun 1945. Dijelaskan dalam UU Desa, Dana Desa adalah dana yang bersumber dari Anggaran Pendapatan dan Belanja Negara yang diperuntukkan bagi desa yang ditransfer melalui APBD kabupaten/kota dan digunakan untuk membiayai penyelenggaraan pemerintahan, pelaksanaan pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat. Peraturan Pemerintah Nomor 60 Tahun 2014 tentang Dana Desa Yang Bersumber Dari Anggaran Pendapatan Dan Belanja Negara yang diubah menjadi Peraturan Pemerintah Nomor 8 Tahun 2016 menjelaskan Pemerintah menganggarkan Dana Desa secara nasional dalam APBN setiap tahun. Anggaran yang bersumber dari APBN dihitung berdasarkan jumlah desa dan dialokasikan dengan memperhatikan jumlah penduduk, angka kemiskinan, luas wilayah, dan tingkat kesulitan geografis dalam rangka meningkatkan kesejahteraan dan pemerataan pembangunan Desa. Peraturan Pemerintah Nomor 8 Tahun 2016 pasal 16 menjelaskan bahwa Dana Desa tahun 2016 akan disalurkan secara bertahap oleh pemerintah melalui Rekening Kas Umum Negara (RKUN) kepada pemerintah daerah kabupaten/ kota melalui Rekening Kas Umum Daerah (RKUD)
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