Skripsi

PROSEDUR PENGESAHAN RANCANGAN ANGGARAN PENDAPATAN DAN BELANJA DESA MENURUT KETENTUAN PASAL 73 AYAT (2) UNDANG-UNDANG NOMOR 6 TAHUN 2014 TENTANG PEMERINTAHAN DESA

---

Penilaian

---

Article 73 paragraph (2) of Regulation Number 6 of 2014 concerning Village Administration stipulates that the village head submits a draft village income and expenditure budget (RAPBDes), and it is discussed with the Village Consultative Body and; in article 69 paragraph (4) also stipulates that The RAPBDes that has been discussed must receive an evaluation from the regional government. However, the procedures for ratifying and the evaluation procedures for the RAPBDes from the regional government are not clearly described in the village government regulation. Therefore, the study was aimed at discussing: (1) What is the procedure for the design of the village income and expenditure budget? and; (2) What is the evaluation procedure provided by the district government regarding the RAPBDes? It is a normative juridical study the data of which were collected from literature study and structured interviews. This study aims at finding out how is the mechanism for ratifying the RAPBDes so that it can be established as a village government. The results showed that: (1) The procedure for ratification of the Village Budget Plan is not explicitly regulated in the village government law, but it is regulated in more detail in Permendagri Number 20 of 2018 concerning village financial management. Article 73 paragraph (2) of Regulation number 6 of 2014 has been implemented well in several villages although in practice there are still some village officials who forget the legal basis for the procedure for ratifying the Village Budget. (2.) The evaluation procedure of RAPBDes according to Article 69 paragraph (4) of Regulation Number 6 of 2014 is (a) the submission of the RAPBDes to the regent/mayor through the sub-district head no later than 3 days after it is agreed to be evaluated, (b) the regent/mayor conducts an evaluation and a maximum of 20 days for evaluation, and (c) after receiving the evaluation results, the village head revises it no later than 7 days after receiving the evaluation. Otherwise it is cancelled.

---

Availability

Inventory Code	Barcode	Call Number	Location	Status
2207000756	T68257	T682572022	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

-

Call Number

T682572022

Publisher

Inderalaya : Prodi Ilmu Hukum, Fakultas Hukum Universitas Sriwijaya., 2022

Collation

xiii, 119 hlm.; 29 cm.

Language

Indonesia

ISBN/ISSN

-

Classification

352.480 7

Content Type

Text

Media Type

-

Carrier Type

-

Edition

-

Subject(s)

Anggaran pendapatan dan belanja daerah
Ilmu hukum

Specific Detail Info

-

Statement of Responsibility

MI

Other version/related

File Attachment

Comments

---

You must be logged in to post a comment