NUKILAN KEARIFAN LOKAL SUNDA DALAM PENGELOLAAN ANGGARAN DANA DESA DI DESA TALAGA KECAMATAN CARINGIN KABUPATEN SUKABUMI

The Village Fund budget provided by the central government to villages,
which is quite large and increases every year, is apparently not in line with good
Village Fund budget management. This is proven by the discovery of fraudulent
acts committed by village officials in managing the Village Fund budget. This
research aims to look at the role of Nukilan values as Sundanese local wisdom in
managing the Village Fund budget as well as to reduce the risk of fraud at each
stage of Village Fund budget management in Talaga village, Caringin District,
Sukabumi Regency, West Java.
This research uses qualitative methods with a realist ethnographic approach.
The data source for this research is primary data in the form of direct interviews
with informants, and uses secondary data. The data collection methods used were
observation, interviews and documentation. The data analysis technique uses the
1980 Spradley model and ethnographic analysis, with data validity testing using
triangulation.
The results of this research show that the management of the Village Fund
budget in Talaga village is in accordance with Minister of Home Affairs Regulation
Number 20 of 2018 concerning Village Financial Management and no potential
fraud was found. Nukilan Sundanese values, recommendations for silih silih, silih
jeung silih asuh, prohibitions ulah nyolok mata buncelik in the planning stage,
recommendations for ngeduk cikur kedah mitutur, nyokel jahe kedah micarek,
recommendations for cikaracak ninggang batu, laun-laun jadi legok in the
implementation stage and administration, and recommendations kudu nyanghulu
ka hukum, nunjang ka nagara, mupakat ka balarea in the reporting and
accountability stages of the Village Fund budget, become the basis for and
strengthen village officials to carry out budget management in accordance with
applicable regulations and can reduce the potential for fraud in the Village Fund
budget will occur.