MENELISIK FALSAFAH SULAPA EPPA DALAM PENGELOLAAN DANA DESA (Studi Pada Kantor Desa Mappedeceng Kabupaten Luwu Utara)

Wati, Saras (2022) MENELISIK FALSAFAH SULAPA EPPA DALAM PENGELOLAAN DANA DESA (Studi Pada Kantor Desa Mappedeceng Kabupaten Luwu Utara). Skripsi thesis, UNIVERSITAS MUHAMMADIYAH PALOPO.

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Abstract

ABSTRACK This study aims to determine the meaning of the Sulapa Eppa Philosophy in Village Fund Management (Study at the Mappedeceng Village Office, North Luwu Regency). The village office is a place where irregularities can occur because the village funds are quite large in number. For this reason, by including the meaning contained in the philosophy of sulapa eppa, of course, it can prevent actions that can harm society and the government. The type of research used is qualitative research with a phenomenological approach. Collecting data by means of interviews and with additional secondary data. The data analysis method is starting from data reduction, data presentation, and drawing conclusions. The last stage is the validity of the data where to test the validity of the data is by triangulation, and the source triangulation is used. The results of this study found that village officials had applied the meaning of the sulapa eppa philosophy in managing village funds starting from the planning, implementation, reporting, and accountability cycles. Key words : Philosophy of Sulapa Eppa, Village Fund Management.

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