{"id":8422,"date":"2025-11-05T11:49:42","date_gmt":"2025-11-05T04:49:42","guid":{"rendered":"https:\/\/edukadi.com\/?p=8422"},"modified":"2025-11-05T19:27:59","modified_gmt":"2025-11-05T12:27:59","slug":"rehabilitasi-tanah-lapang-gunakan-kode-rekening-taman-bermain-anak-sesuai-siskeudes-pemdes-sukajaya-klarifikasi-apa-dasar-hukumnya","status":"publish","type":"post","link":"https:\/\/edukadi.com\/index.php\/2025\/11\/05\/rehabilitasi-tanah-lapang-gunakan-kode-rekening-taman-bermain-anak-sesuai-siskeudes-pemdes-sukajaya-klarifikasi-apa-dasar-hukumnya\/","title":{"rendered":"REHABILITASI TANAH LAPANG GUNAKAN KODE REKENING TAMAN BERMAIN ANAK SESUAI SISKEUDES, PEMDES SUKAJAYA KLARIFIKASI \u2014 APA DASAR HUKUMNYA?"},"content":{"rendered":"\n

EDUKADI NEWS \u2013 Kuningan, 4 November 2025<\/strong>, Polemik terkait prasasti kegiatan \u201cpembangunan\/rehabilitasi\/peningkatan taman bermain anak milik desa\u201d yang terpasang di Blok Lapang Munggang, Desa Kepuh, menuai pertanyaan publik. Pasalnya, fisik kegiatan di lapangan berupa rehabilitasi tanah lapang yang diperuntukkan bagi sarana bermain anak dan aktivitas masyarakat. Namun, kode rekening kegiatan dalam Siskeudes tercantum pada sub kegiatan \u201cpembangunan\/rehabilitasi\/peningkatan taman bermain anak milik desa\u201d.<\/p>\n\n\n\n

Kepala Desa Sukajaya, Dartim<\/strong>, saat ditemui tim media di kantornya menjelaskan:<\/p>\n\n\n\n

\n

\u201cKode rekening di Siskeudes tidak menyediakan sub-judul khusus untuk rehabilitasi tanah lapang atau sarana olahraga. Maka, sesuai musyawarah desa dan pendampingan kecamatan, kami menggunakan kode rekening kegiatan pembangunan\/rehabilitasi taman bermain anak. Tidak ada anggaran fiktif. Semua telah masuk dalam APBDes dan hasil musyawarah dengan BPD, tokoh masyarakat dan Karang Taruna,\u201d tegasnya.<\/p>\n<\/blockquote>\n\n\n\n

Dartim menambahkan, kondisi tanah lapang sebelumnya becek saat musim hujan bak kubangan kerbau, dan retak saat musim kemarau sehingga masyarakat mendesak dilakukan penataan.<\/p>\n\n\n\n

Hal serupa disampaikan Sekretaris Desa Sukajaya:<\/p>\n\n\n\n

\n

\u201cRehabilitasi tanah lapang ini merupakan hasil musyawarah desa (Musdes). Masyarakat mendukung, dan sesuai sistem, kode rekening yang digunakan adalah kegiatan pembangunan\/rehabilitasi\/peningkatan taman bermain anak milik desa, karena harus menyesuaikan Siskeudes.\u201d<\/p>\n<\/blockquote>\n\n\n\n

Permendagri No. 20 Tahun 2018 tentang Pengelolaan Keuangan Desa<\/strong><\/h3>\n\n\n\n

Pasal 19 dan 20 mengatur bahwa seluruh kegiatan desa harus dituangkan dalam APBDes sesuai klasifikasi belanja dan kode rekening yang telah ditetapkan dalam sistem (Siskeudes).<\/h2>\n\n\n\n

Pasal 73 ayat (1)<\/strong>: Setiap penatausahaan dan pelaporan keuangan desa harus sesuai dengan kode rekening yang sah.<\/h2>\n\n\n\n

Permendagri No. 113 Tahun 2014 jo. Permendagri No. 20 Tahun 2018<\/strong><\/h2>\n\n\n\n

Bendahara dan kepala desa wajib menggunakan standar kodefikasi kegiatan sesuai aplikasi keuangan desa (Siskeudes).<\/h2>\n\n\n\n

UU No. 6 Tahun 2014 tentang Desa<\/strong><\/h2>\n\n\n\n

Pasal 26 ayat (4) huruf c:<\/strong> Kepala desa wajib mengelola keuangan desa secara transparan, akuntabel, partisipatif dan tertib anggaran.<\/h2>\n\n\n\n

Pasal 27 ayat (1):<\/strong> Masyarakat berhak mengawasi dan mendapatkan informasi atas pelaksanaan pembangunan dan keuangan desa.<\/h2>\n\n\n\n
\n\n\n\n

SANGSI JIKA TERJADI PENYALAHGUNAAN KODE REKENING ATAU ANGGARAN<\/strong><\/h3>\n\n\n\n

Ketentuan Bentuk Pelanggaran Sanksi Pasal 28 Permendagri 20\/2018<\/strong> Kegiatan tidak sesuai peruntukan dalam APBDes Pengembalian dana & teguran tertulis dari Bupati\/Camat Pasal 72\u201375 UU Desa<\/strong> Penyalahgunaan keuangan desa Pemberhentian kepala desa UU Tipikor Pasal 3<\/strong> Menyalahgunakan kewenangan yang merugikan negara Penjara maksimal 20 tahun dan denda KUHP Pasal 421<\/strong> Penyalahgunaan jabatan untuk kepentingan tertentu Penjara hingga 2 tahun 8 bulan<\/p>\n\n\n\n

Penggunaan kode rekening pembangunan\/rehabilitasi\/peningkatan taman bermain anak milik desa<\/strong> untuk kegiatan rehabilitasi tanah lapang masih dapat dibenarkan jika tercantum dalam APBDes, hasil musyawarah desa, dan disetujui pendamping desa\/kecamatan.<\/strong><\/h3>\n\n\n\n

Selama tidak terjadi mark-up, fiktif atau alih fungsi anggaran tanpa musyawarah dan dokumen legal, maka tidak termasuk pelanggaran hukum.<\/h2>\n\n\n\n

Transparansi kepada masyarakat tetap wajib disampaikan guna menghindari kesalahpahaman publik.<\/h2>\n\n\n\n
\n\n\n\n

(Tim Redaksi \u2013 Media Edukadi News)<\/strong><\/p>\n\n\n\n

\n","protected":false},"excerpt":{"rendered":"

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