AHAN, HERLINA (2025) EFEKTIVITASDANAKUNTABILITASPENYELENGGARAAN BANTUANKEUANGANKHUSUS(BKK)DANA KEISTIMEWAAN PADAKALURAHANDIDAERAH ISTIMEWAYOGYAKARTATAHUNANGGARAN2021-2023. Tesis thesis, UPN Veteran Yogyakarta.
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Abstract
1
ABSTRAK
Penelitian ini bertujuan untuk menganalisis efektivitas dan akuntabilitas
penyelenggaraan Bantuan Keuangan Khusus (BKK) yang bersumber dari Dana
Keistimewaan (Danais) pada tingkat kalurahan di Daerah Istimewa Yogyakarta
(DIY) selama tahun anggaran 2021 hingga 2023. Informan utama dalam
penelitian ini adalah Paniradya Kaistimewaan, Badan Pengelolaan Keuangan dan
Aset (BPKA) DIY, serta Inspektorat DIY. Metode yang digunakan adalah
pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui
wawancara, dokumentasi, dan observasi.
Efektivitas dianalisis melalui ketercapaian tujuan dan kesesuaian perencanaan.
Rasio efektivitas menunjukkan hasil cukup efektif pada 2021 (99,84%) dan 2023
(98,23%), serta efektif pada 2022 (100%). Penyelenggaraan BKK Danais juga
telah sesuai dengan dokumen perencanaan seperti RPJMD, RKPD, dan Renja
OPD terkait. Dari sisi akuntabilitas, pelaksanaan telah memenuhi akuntabilitas
keuangan, prosedural, dan kinerja.
Faktor pendukung meliputi regulasi yang lengkap, pemantauan kelembagaan
tahunan, keterlibatan aktif OPD melalui juknis, dan terbentuknya OPD baru yang
menangani reformasi kalurahan. Sementara itu, hambatan utama adalah
terbatasnya SDM di kalurahan, baik secara kualitas maupun kuantitas, yang
berdampak pada lambatnya respons terhadap percepatan pelaksanaan program,
khususnya dalam aspek administrasi dan digitalisasi.
Kata kunci: Bantuan Keuangan Khusus, Dana Keistimewaan, efektivitas,
akuntabilitas, kalurahan, DIY.
2
ABSTRACT
This study aims to analyze the effectiveness and accountability of the
implementation of Special Financial Assistance (BKK) sourced from the
Yogyakarta Special Autonomy Fund (Danais) at the village (kalurahan) level in
the Special Region of Yogyakarta (DIY) during the 2021–2023 fiscal years. The
main informants in this study include the Paniradya Kaistimewaan, the Regional
Financial and Asset Management Agency (BPKA DIY), and the DIY Inspectorate.
The research adopts a qualitative descriptive approach using interviews, document
analysis, and field observations.
Effectiveness is evaluated based on goal achievement and alignment with
planning documents. The effectiveness ratio shows "fairly effective" results in
2021 (99.84%) and 2023 (98.23%), and "effective" in 2022 (100%). The
implementation has also aligned with regional planning documents such as the
RPJMD, RKPD, and the work plans (Renja) of the relevant OPDs. In terms of
accountability, the program has met financial, procedural, and performance
accountability standards.
Supporting factors include comprehensive regulations, annual institutional
monitoring, active involvement of implementing agencies through technical
guidelines, and the establishment of a new agency responsible for village reform.
Conversely, the main inhibiting factor is the limited human resources at the
village level—both in quality and quantity—which hinders timely responses to
program acceleration, especially in administrative and digital aspects due to the
burden of managing multiple applications.
Keywords: Special Financial Assistance, Danais, effectiveness, accountability,
village governance, Yogyakarta.
| Item Type: | Tugas Akhir (Tesis) |
|---|---|
| Uncontrolled Keywords: | Special Financial Assistance, Danais, effectiveness, accountability, village governance, Yogyakarta. |
| Subjek: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > (S2) Magister Akuntansi |
| Depositing User: | Eko Yuli |
| Date Deposited: | 23 Oct 2025 02:31 |
| Last Modified: | 23 Oct 2025 02:31 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/44843 |
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