"Tinjauan Atas Efektivitas Kebijakan Prioritas Penggunaan Dana Desa Tahun Anggaran 2021 terhadap Indeks Desa Membangun (IDM) Desa Wonoketro"

RAMADHANI, ARSY (2022) "Tinjauan Atas Efektivitas Kebijakan Prioritas Penggunaan Dana Desa Tahun Anggaran 2021 terhadap Indeks Desa Membangun (IDM) Desa Wonoketro". KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Setiap desa wajib menetapkan kebijakan desanya dengan mempertimbangkan APBDes yang dimilikinya. Salah satu sumber pendapatan dalam APBDes adalah dana desa. Untuk mengoptimalkan penggunaan dana desa diperlukan perencanaan dan strategi yang sesuai dengan kebijakan prioritas penggunaan dana desa. Desa Wonoketro adalah salah satu desa yang turut melaksanakan kebijakan prioritas penggunaan dana desa Tahun Anggaran 2021. Melalui kebijakan tersebut, salah satu harapan Desa Wonoketro adalah untuk menjaga ketahanan sosial dan ekonomi, serta meningkatkan Indeks Desa Membangun (IDM). IDM sendiri adalah indeks yang menggambarkan perkembangan kemandirian desa berdasarkan implementasi Undang-Undang Desa dengan dukungan dana desa serta pendamping desa. Karya tulis ini bertujuan untuk meninjau efektivitas prioritas penggunaan dana desa di Desa Wonoketro terhadap IDM desanya. Metode yang digunakan dalam penelitian ini adalah metode studi lapangan, wawancara, dan studi kepustakaan. Metode studi lapangan dilakukan dengan mendatangi objek penelitian secara langsung, metode wawancara dengan cara mengajukan beberapa pertanyaan secara langsung kepada perangkat desa yang terlibat langsung dalam pengelolaan dana desa, dan metode studi kepustakaan dilakukan dengan mengumpulkan data dan informasi yang relevan dari sumber tertulis. Hasil penelitian menunjukkan bahwa penggunaan dana desa di Desa Wonoketro telah sesuai dengan kebijakan prioritas penggunaan dana desa. Pemanfaatan dana desa melalui kebijakan prioritas penggunaan dana desa di Desa Wonoketro cukup efektif dalam meningkatkan IDM. Hal itu dapat dilihat pada peningkatan status Desa Wonoketro sebagai Desa Maju pada tahun 2021. / Every village must set the village policy by considering its APBDes. One kind of income sources in APBDes is village funds. To optimize the use of village funds requires proper planning and strategy based on the priority use of village funds policy. Wonoketro village is one of villages that has participated in implementing the priority of using village funds policy. Through this policy, Wonoketro Village hope that it can keep social and economic resilience and increase Village Building Index (IDM). IDM is an index that describes the development of village independence based on the implementation of the Village Law with the support of village funds and village assistants. This paper aims to review the effectivity of priority use of village funds to its IDM in Wonoketro Village. The methods used in this research are field study, interview, and library research method. The field study method is conducted by visiting the research object directly, the interview method is conducted by asking several questions directly to village apparatus that involves in managing the village funds, and library research method is conducted by collecting the relevant data and information from written sources. The research result showed that the use of village funds in Wonoketro Village had been in accordance with the priority use of village funds policy. The utilization of village funds through priority use of village funds in Wonoketro village had been effective enough in increasing IDM. It can be seen in the increase of the status of Wonoketro Village as Desa Maju in 2021.

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