ANALISIS ALOKASI DANA DESA DAN EFEKTIVITAS PENGELOLAAN DANA DESA DALAM PEMBERDAYAAN MASYARAKAT DESA WAGE

Abstract

The focus of this research is the Allocation and Effectiveness of Village Fund Management on Community Empowerment in Wage Village, Taman District, Sidoarjo Regency. This study uses a qualitative descriptive method with data collection techniques through documentation, observation and interviews. The informants of this research included the Village Head, Village Secretary, Head of the Village Consultative Body (BPD), and Wage Village Treasurer. The data obtained were examined using data reduction techniques, data presentation, and drawing conclusions. The results of the study indicate that the village fund allocation management process includes aspects of planning, implementation, administration, reporting and accountability. The management of village fund allocations carried out by the Wage Village government has 100% followed the technical rules that have been regulated and guided by the Minister of Home Affairs Regulation Number 20 of 2018 regarding village financial management, but the reporting and accountability process experienced a slight delay. The reason behind the slow disbursement of village funds is that the reporting process on the realization of the use of village fund allocations has not been in accordance with the predetermined schedule, causing delays in disbursing funds, as well as the accountability aspect so that the community cannot evaluate the work of the village government which is not carried out on time. In terms of the income budget and the realization of the use of village funds along with other village revenues, it is used in the field of community development, the village wage is 70% and for community empowerment 30%.