Analisis Anggaran Pendapatan Desa Paseban Kecamatan VII Koto Ilir Kabupaten Tebo

Setiawati, Puja (2025) Analisis Anggaran Pendapatan Desa Paseban Kecamatan VII Koto Ilir Kabupaten Tebo. S1 thesis, UNIVERSITAS JAMBI.

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Abstract

Penelitian ini bertujuan untuk mengetahui tingkat perkembangan derajat otonomi fiskal, kemandirian dan ketergantungan keuangan desa Paseban selama periode Tahun 2020–2024. Penelitian ini dilaksanakan di Desa Paseban Kecamatan VII Koto Ilir, Kabupaten Tebo. Sedangkan data yang digunakan dalam penelitian ini adalah data sekunder yang berupa Data MUSREMBANGDes, dan APBDes anggaran tahun 2020-2024. Penelitian ini menggunakan metode deskriptif kualitatif dengan metode analisis rasio keuangan, yaitu rasio derajat otonomi fiskal, rasio kemandirian, dan rasio ketergantungan anggaran desa. Hasil penelitian menunjukkan bahwa Desa Paseban masih memiliki tingkat Derajat otonomi fiskal berada dalam Rata-rata sebesar 0,96% tergolong desa yang tidak otonom. Sedangkan Rasio kemandirian keuangan Desa Paseban juga tergolong rendah sekali, dengan rata-rata rasio sebesar 2,48% tergolong desa yang tidak mandiri. Meskipun rasio ketergantungan keuangan menunjukkan tren penurunan dari tahun ke tahun, nilai rata-rata rasio ketergantungan sebesar 40,38%, tergolong cukup rendah. Hasil penelitian, Anggaran Pendapatan Desa Paseban masih menunjukkan kemandirian fiskal yang rendah dan ketergantungan tinggi pada dana transfer. Kontribusi Pendapatan Asli Desa masih minim, meskipun tren ketergantungan menurun. Kondisi ini menunjukkan perlunya penguatan kapasitas keuangan dan peningkatan pendapatan asli untuk mendukung kemandirian dan pembangunan desa berkelanjutan. Kata Kunci: Otonomi Fiskal, Kemandirian, Ketergantungan, APBDes, PADes. This study aims to determine the level of development of the degree of fiscal autonomy, independence and financial dependence of Paseban Village during the period 2020-2024. This study was conducted in Paseban Village, VII Koto Ilir District, Tebo Regency. While the data used in this study are secondary data in the form of MUSREMBANGDes Data, and APBDes budget for 2020-2024. This study uses a qualitative descriptive method with a financial ratio analysis method, namely the ratio of the degree of fiscal autonomy, the ratio of independence, and the ratio of village budget dependence. The results of the study show that Paseban Village still has a level of fiscal autonomy degree in the average of 0.96%, classified as a non-autonomous village. Meanwhile, the financial independence ratio of Paseban Village is also very low, with an average ratio of 2.48% classified as a non-independent village. Although the financial dependence ratio shows a downward trend from year to year, the average value of the dependence ratio of 40.38% is quite low. The results, the Paseban Village Revenue Budget still shows low fiscal independence and high dependence on transfer funds. The contribution of Village Original Income is still minimal, although the trend of dependence is decreasing. This condition shows the need to strengthen financial capacity and increase original income to support independence and sustainable village development. Keywords: Fiscal Autonomy, Independence, Dependence, Village Budget, Village Revenue.

Type:	Thesis (S1)
Uncontrolled Keywords:	Fiscal Autonomy, Independence, Dependence, Village Budget, Village Revenue.
Subjects:	L Education > LB Theory and practice of education
Divisions:	Fakultas Ekonomi dan Bisnis > Keuangan Daerah
Depositing User:	PUJA SETIAWATI
Date Deposited:	09 Jul 2025 03:11
Last Modified:	09 Jul 2025 03:11
URI:	https://repository.unja.ac.id/id/eprint/82461

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