SKRIPSI AKS
Analisis Perilaku Oportunistik Dalam Pengelolaan Keuangan Dana Desa (Studi Kasus Pada Desa-Desa Di Kecamatan Miri Kabupaten Srgane)
ABSTRACT
The implementation of development in Indonesia is aimed at the welfare of the
community as a whole through the policy village autonomy. In order to achieve these
objectives is regulated in Permendagri No. 113 of 2014 concerning the distribution of
village funds and their management. The Village Government is expected to have
independence in managing its territory, including the management of village funds,
channeling village funds, optimizing village potential, and increasing village income.
The purpose of this study was to determine indications of opportunistic
behavior in the management of village funds at the planning, implementation, reporting
and accountability stages. This research uses descriptive qualitative research, the data
collection technique is by observation, interview, and documentation. The object of
research is the village government in the villages in Miri District, Sragen Regency.
The results of the study stated that the management of village funds at the
planning stage was good because it always involved the community, while at the
implementation and accountability stages there were still obstacles and indications of
opportunistic actions related to the lack of openness to the community.
Keywords: village funds, opportunistic behavior, planning stages, implementation,
reporting and accountability.
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