ABSTRAK

Muhammad Nur Riady 1910413210031, 2023. “Implementasi Pengelolaan Dana Desa Melalui Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 di Desa Rantau Bahuang Kecamatan Jenamas Kabupaten Barito Selatan”. Pembimbing Farah Qubayla.

Penelitian ini bertujuan untuk mengetahui bagaimana kesesuaian antara pengelolaan dana desa di Desa Rantau Bahuang Kecamatan Jenamas Kabupaten Barito Selatan dengan PERMENDAGRI No. 20 Tahun 2018. Penelitian ini menggunakan pendekatan deskriptif kualitatif, dengan menggunakan teknik pengumpulan data melalui observasi, dokumentasi dan wawancara kepada setiap informan yang dianggap berpotensi memberikan keterangan mengenai pengelolaan keuangan desa di Desa Rantau Bahuang Kecamatan Jenamas Kabupaten Barito Selatan.

 Hasil penelitian menunjukkan proses pengelolaan dana desa di Desa Rantau Bahuang belum terlaksana sebagaimana mestinya dengan PERMENDAGRI No.20 Tahun 2018. Ada beberapa tahapan pada proses pengelolaan dana desa di Desa Rantau Bahuang yang belum sesuai, pertama penyempurnaandarihasilevaluasiyangmelebihiwaktuyangdiberikanolehpihak  kecamatan. Kedua, tahapan yang belum sesuai yaitu bendahara desa hanya melakukan pencatatan dan pelaporan kepada kepala desa jika ada pengeluaran dan pemasukan saja, dan terkadang jika tidak ada kegiatan yang menggunakan keuangan desa maka bendahara tidak akan melaporkan sama sekali. Kemudian, dilihat dari 6 faktor yang mempengaruhi implementasi kebijakan menurut Van Meter dan Van Horn, masih ada satu aspek yang masih belum memadai di Desa Rantau Bahuang yaitu sumber daya. Sumber daya manusia di Desa Rantau Bahuang masih terbatas dan kapasitas dari aparat desa yang belum memadai. Pasalnya, mereka belum terlalu memahami terkait administrasi dan kurang menguasai dalam hal teknologi sehingga dalam pembuatan administrasi cenderung bertumpu kepada orang tertentu untuk pengerjaannya sehingga berdampak pada tata kelola pemerintah desa.

Saran kepada pemerintah Desa Rantau Bahuang, yaitu agar lebih memperhatikan serta disiplin dengan waktu penyempurnaan dari hasil evaluasi yang melebihi waktu yang diberikan oleh pihak kecamatan dan juga lebih disiplin dalam pencatatan serta pealporan keuangan desa tiap bulan nya. Kemudian, pemerintah Desa Rantau Bahuang diharapkan agar lebih meningkatkan pelatihan-pelatihan terhadap aparat desa dalam bidang teknologi dan administrasi. Untuk Pemerintah Kecamatan Jenamas juga diharapkan dapat meningkatkan lagi pendampingan untuk pemerintah Desa Rantau Bahuang terkait pengelolaan keuangan di Desa Rantau Bahuang.

Kata Kunci: Implementasi, Pengelolaan, Dana Desa

ABSTRACT

Muhammad Nur Riady 1910413210031, 2023. "Implementation of Village Fund Management Through Regulation of the Minister of Home Affairs Number 20 of 2018 in Rantau Bahuang Village, Jenamas District, South Barito Regency". Advisor Farah Qubayla.

This study aims to find out how the management of village funds in Rantau Bahuang Village, Jenamas District, South Barito Regency is compatible with PERMENDAGRI No. 20 of 2018.This study uses a qualitative descriptive approach, using data collection techniques through observation, documentation and interviews with each informant who is considered to have the potential to provide information about village financial management in Rantau Bahuang Village, Jenamas District, South Barito Regency.

            The results of the study show that the process of managing village funds in Rantau Bahuang Village has not been carried out as it should by PERMENDAGRI No. 20 of 2018. There are several stages in the process of managing village funds in Rantau Bahuang Village that are not appropriate, the first is improvement of the evaluation results which exceed the time allotted by district side. Second, the stage is not appropriate, namely the village treasurer only records and reports to the village head if there are only expenses and income, and sometimes if there are no activities that use village finances, the treasurer will not report at all. Then, judging from the 6 factors that influence policy implementation according to Van Meter and Van Horn, there is still one aspect that is still inadequate in Rantau Bahuang Village, namely resources. Human resources in Rantau Bahuang Village are still limited and the capacity of village officials is inadequate. The reason is, they don't really understand administration and don't know much about technology so that in making administration it tends to rely on certain people to do the work so that it has an impact on village government governance.

Suggestions to the government of Rantau Bahuang Village, namely to pay more attention to and be disciplined with the time for perfecting the results of the evaluation that exceeds the time given by the sub-district and also to be more disciplined in recording and reporting village finances every month. Then, it is hoped that the Rantau Bahuang Village government will further enhance training for village officials in the fields of technology and administration. It is also hoped that the Jenamas District Government can increase assistance to the Rantau Bahuang Village government regarding financial management in Rantau Bahuang Village.

Keywords: Implementation, Management, Village Funding