LISTIANTO, DINDA RACHMAWATI (2022) Tinjauan terkait Implementasi Prioritas Penggunaan Dana Desa pada Masa Pandemi Covid-19 Tahun Anggaran 2021 (Studi Kasus pada Desa Wage Kabupaten Sidoarjo). KTTA thesis, Politeknik Keuangan Negara STAN.
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Abstract
Desa sebagai wujud tatanan masyarakat terkecil merupakan bagian yang sangat krusial dalam membangun tatanan kehidupan bangsa. Dalam membangun tatanan tersebut, pemerintah mewujudkannya melalui Dana Desa yang bersumber dari APBN. Dana yang dialokasikan guna meningkatkan kesejahteraan masyarakat melalui pembangunan dan pemberdayaan masyarakat desa ini memiliki fokus berbeda di masa pandemi covid-19. Penelitian ini menjelaskan tentang implementasi prioritas penggunaan Dana Desa Tahun Anggaran 2021 pada Desa Wage, Kecamatan Taman, Kabupaten Sidoarjo. Penelitian ini menggunakan metode deskriptip kualitatif dengan metode pengumpulan data berupa studi kepustakaan dan teknik wawancara, serta metode pembahasan dengan alat bantu logic model. Hasil penelitian menyebutkan bahwa Dana Desa di Desa Wage diprioritaskan pada 4 hal, yaitu Bantuan Langsung Tunai Dana Desa, Penanganan Covid-19, Pendataan SDGs, dan pencegahan stunting. Keempat prioritas tersebut telah sesuai dengan peraturan dan kebijakan yang berlaku tentang prioritas penggunaan dana desa serta keempatnya memiliki hubungan sebab-akibat yang logis antara input, aktivitas, output, dan outcomenya. Selain itu, penting adanya untuk mengetahui kefektifan penggunaan Dana Desa di setiap program prioritas tersebut. Dengan menggunakan 2 teknik analisa efektivitas (pengukuran 4 aspek dan anggaran), dihasilkan bahwa kefektifan pada setiap program tersebut berbeda. Program paling efektif, baik di kedua teknik analisa, adalah BLT-DD, sedangkan yang kurang efektif adalah pendataan SDGs (dalam pengukuran 4 aspek) dan penanganan covid-19 (dalam pengukuran efektivitas anggaran)./ Desa as a form of the smallest community system is a very crucial part of building the system of the nation's life. In building this system, the government actualizes it through the Village funds (Dana Desa) sourced from the State Revenue and Expenditure Budget. The funds allocated to improve community welfare through the development and empowerment of rural communities have a different focus during the COVID-19 pandemic. This study describes the implementation of priority use of the Village funds of 2021 in Desa Wage, Kecamatan Taman, Kabupaten Sidoarjo. This study uses a qualitative descriptive method with data collection methods in the form of library research and interview techniques, as well as discussion methods using logic model tools. The results of the study stated that the Village funds in Desa Wage was prioritized on 4 things, namely the Village funds Cash Direct Cash Assistance (BLT Dana Desa), the Handling of Covid-19, Data Collection of SDGs, and stunting prevention. The four priorities are in line with the applicable regulations and policies regarding the priority use of village fundss and all four have a logical cause-and-effect relationship between inputs, activities, outputs, and outcomes. In addition, it is important to know the effectiveness of using the Village fundss in each of these priority programs. By using 2 effectiveness analysis techniques (4 aspect measurement and budget), it is concluded that the effectiveness of each program is different. The most effective program, both in both analytical techniques, is BLT-DD, while the less effective is data collection of SDGs (in measuring 4 aspects) and the handling of COVID-19 (in measuring budget effectiveness).
Item Type: | Thesis (KTTA) |
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Uncontrolled Keywords: | Prioritas, Penggunaan Dana Desa, Keuangan Desa, Hubungan Logis, Efektivitas, Priority, Use of Village fundss, Village Finance, Logical Relationship, Effectiveness. |
Subjects: | 300 – Social sciences > 350-359 Public Administration and Military Science > 352.14 Local Administartion, Provinces PKN STAN Subject Area > Hubungan Keuangan Pemerintah Pusat dan Daerah |
Divisions: | 61409 Diploma III Kebendaharaan Negara |
Depositing User: | Perpustakaan PKN STAN |
Date Deposited: | 01 Dec 2022 09:43 |
Last Modified: | 01 Dec 2022 09:43 |
URI: | http://eprints.pknstan.ac.id/id/eprint/662 |
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