Pengoptimalan Penggunaan Dana Desa dalam Pencapaian SDGs Desa di Desa Kandangmas Kabupaten Kudus

FACHRUDIN, MUCHAMMAD ILHAM (2022) Pengoptimalan Penggunaan Dana Desa dalam Pencapaian SDGs Desa di Desa Kandangmas Kabupaten Kudus. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

Pemerintah pusat mengalokasikan anggaran dana desa mulai tahun 2015. Prioritas penggunaan dana desa tahun 2021 diarahkan pada pencapaian SDGs Desa melalui pemulihan ekonomi nasional, program prioritas nasional, dan adaptasi kebiasaan baru desa. Penelitian ini ditujukan untuk menganalisis pengoptimalan penggunaan dana desa dalam pencapaian SDGs Desa di Desa Kandangmas. Desa Kandangmas menjadi objek penelitian dikarenakan menerima anggaran dana desa tertinggi di Kabupaten Kudus. Penelitian menggunakan metode penelitian kualitatif dengan pendekatan deskriptif. Pengumpulan data dilaksanakan melalui dokumentasi, observasi, dan focus group discussion (FGD). Hasil pembahasan menunjukkan Desa Kandangmas mengoptimalkan dana desa sesuai arahan prioritas penggunaan dana desa melalui beberapa kegiatan meliputi pembentukan BUMDes, pendataan desa, pencegahan stunting, kegiatan penanganan Covid-19, dan penyaluran BLT Dana Desa. Namun hasil analisis menunjukkan permasalahan terhadap dana desa yang hanya mampu terealisasi sebesar 93% dari pagu. Terdapat beberapa kendala yang mengakibatkan permasalahan tersebut yang disajikan dalam diagram fishbone analysis. Beberapa kendala tersebut meliputi prasarana yang terbatas, perencanaan yang kurang efektif, kompetensi SDM yang minim, salah dalam proses input, dan masyarakat yang kurang terbuka./ The central government allocates the village fund budget starting in 2015. The priority of using village funds in 2021 is directed at achieving the Village SDGs through national economic recovery, national priority programs, and adaptation of new village habits. This study aims to analyze the optimization of the use of village funds in achieving the Village SDGs in Kandangmas Village. Kandangmas Village became the object of research because it received the highest village fund budget in Kudus Regency. The study used qualitative research methods with a descriptive approach. Data collection was carried out through documentation, observation, and focus group discussions (FGD). The results of the discussion show that Kandangmas Village optimizes village funds according to the priority directions for using village funds through several activities including the establishment of BUMDes, village data collection, stunting prevention, Covid-19 handling activities, and the distribution of Village Fund BLT. However, the results of the analysis show that there are problems with village funds which can only be realized by 93% of the ceiling. There are several obstacles that cause these problems which are presented in the fishbone analysis diagram. Some of these obstacles include limited infrastructure, ineffective planning, minimal human resource competence, wrong input processes, and a less open society.

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