TINJAUAN YURIDIS SOSIOLOGIS PELAKSANAAN PERTANGGUNG JAWABAN ANGGARAN PENDAPATAN DAN BELANJA DESA (Studi di Desa Ngujung Kecamatan Temayang Kabupaten Bojonegoro
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Institusion
Universitas Muhammadiyah Malang
Author
SAIFUL ANAS, DIMAS
Subject
K Law (General)
Datestamp
2012-06-29 08:03:11
Abstract :
Due to implementation of regional autonomy nowadays, there have been changes in the implementation system, particularly in the implementation of desa/village autonomy. The village now carries full authority to do self-government. The implementation of governance in village or marga is the essence of government implementation, therefore village/marga has the power to deal with its own domestic matters, and to take care of the needs of their people. It is necessary to emphasize democratic principles and the role of society during regional autonomy implementation to guarantee an even distribution for justice, and to pay significant attention toward regional potency and its diversity. Due to fixed a legal aspect of Indonesian governance, it is necessary to have a good legal system from the government, since in today’s era, village has become ideal potential society to be developed. Which either becomes the object and the limitation of this experiment is the problem related with village revenue budget responsibility, and the implementation of cost and revenue budget (APBD) in Desa Ngujung Kecamatan Temayang, Bojonegoro Regency. This experiment is sociology juridical which is a legal approach sighted from the society strata through population and samples, that is, by collecting, analyzing, interpreting, and presenting data to gain answer from the problematic matter within this experiment. Subsequently it will be examined according to the constitution regulation. Result of the experiment shows that village cost revenue budget implementation is not aligned with constitution regulation that is Peraturan Pemerintah Nomor 72 Tahun 2005 about Village Government (Pemerintah Desa), Peraturan Menteri dalam Negeri Nomor 37 about Village Government and Kelurahan also Peraturan Daerah Nomor 8 about Village Government in which during its implementation still contain problems especially about the role and the function of BPD (Badan Permusyawaratan Desa), when it comes to responsibility mechanism of APBD in which BPD suppose to be the active party but in reality, BPD is a passive party, which makes control over Kepala Desa (Chief of the village) about APBD implementation and responsibility didn’t exist. Other problem is amount of cash-land (tanah kas) that is not mentioned within APBD responsibility report, however according to the legal regulation in PP, Perda, nor Permendagri, the amount of cash-land must be written in the responsibility report of APBD. Regarding the importance role of desa/village within a good and clean government development therefore monitoring process about Desa/Village Governance should be improved in order to create a better result.
Due to implementation of regional autonomy nowadays, there have been changes in the implementation system, particularly in the implementation of desa/village autonomy. The village now carries full authority to do self-government. The implementation of governance in village or marga is the essence of government implementation, therefore village/marga has the power to deal with its own domestic matters, and to take care of the needs of their people. It is necessary to emphasize democratic principles and the role of society during regional autonomy implementation to guarantee an even distribution for justice, and to pay significant attention toward regional potency and its diversity. Due to fixed a legal aspect of Indonesian governance, it is necessary to have a good legal system from the government, since in today’s era, village has become ideal potential society to be developed. Which either becomes the object and the limitation of this experiment is the problem related with village revenue budget responsibility, and the implementation of cost and revenue budget (APBD) in Desa Ngujung Kecamatan Temayang, Bojonegoro Regency. This experiment is sociology juridical which is a legal approach sighted from the society strata through population and samples, that is, by collecting, analyzing, interpreting, and presenting data to gain answer from the problematic matter within this experiment. Subsequently it will be examined according to the constitution regulation. Result of the experiment shows that village cost revenue budget implementation is not aligned with constitution regulation that is Peraturan Pemerintah Nomor 72 Tahun 2005 about Village Government (Pemerintah Desa), Peraturan Menteri dalam Negeri Nomor 37 about Village Government and Kelurahan also Peraturan Daerah Nomor 8 about Village Government in which during its implementation still contain problems especially about the role and the function of BPD (Badan Permusyawaratan Desa), when it comes to responsibility mechanism of APBD in which BPD suppose to be the active party but in reality, BPD is a passive party, which makes control over Kepala Desa (Chief of the village) about APBD implementation and responsibility didn’t exist. Other problem is amount of cash-land (tanah kas) that is not mentioned within APBD responsibility report, however according to the legal regulation in PP, Perda, nor Permendagri, the amount of cash-land must be written in the responsibility report of APBD. Regarding the importance role of desa/village within a good and clean government development therefore monitoring process about Desa/Village Governance should be improved in order to create a better result.
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