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GUSRAFI WILDAN PRASETYO

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Abstrak (Bhs. Indonesia)

Penelitian ini bertujuan untuk menganalisis dan mendeskripsikan pengelolaan alokasi dana desa (ADD) di Desa Pasir Lor, Kecamatan Karanglewas, Kabupaten Banyumas, Provinsi Jawa Tengah. Dana desa, yang bersumber dari APBN dan ditransfer melalui APBD kabupaten/kota, merupakan instrumen penting untuk membiayai penyelenggaraan pemerintahan, pembangunan, pembinaan kemasyarakatan, dan pemberdayaan masyarakat desa. Penelitian ini dilatarbelakangi oleh urgensi transparansi dan akuntabilitas dalam pengelolaan dana desa sebagai bagian dari otonomi desa Menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi, penelitian ini menemukan bahwa pengelolaan ADD di Desa Pasir Lor telah berjalan sesuai dengan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018, meliputi tahapan perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban. Meskipun demikian, masih terdapat kendala seperti kurangnya partisipasi masyarakat dalam beberapa aspek, keterbatasan sumber daya manusia, dan keterlambatan pencairan dana. Kesimpulan menunjukkan bahwa pengelolaan ADD sudah cukup baik namun memerlukan peningkatan dalam transparansi, partisipasi publik, dan kapasitas aparatur desa. Rekomendasi meliputi peningkatan pelatihan perangkat desa, optimalisasi peran BPD, dan keterlibatan aktif masyarakat dalam perencanaan serta pengawasan dana desa.

Abtrak (Bhs. Inggris)

This study aims to analyze and describe the management of Village Fund Allocation (ADD) in Pasir Lor Village, Karanglewas District, Banyumas Regency, Central Java Province. The village fund, which is sourced from the state budget (APBN) and transferred through the district/city budget (APBD), is an important instrument for financing government administration, development, community empowerment, and village community capacity building. This research is motivated by the urgency of transparency and accountability in the management of village funds as part of village autonomy. Using a qualitative descriptive method with data collection techniques through interviews, observations, and documentation, this study found that the management of ADD in Pasir Lor Village has been implemented in accordance with the Regulation of the Minister of Home Affairs Number 20 of 2018, including the stages of planning, implementation, bookkeeping, reporting, and accountability. Nevertheless, there are still obstacles such as the lack of community participation in some aspects, limitations in human resources, and delays in the disbursement of funds. The conclusion indicates that the management of the Village Fund has been quite good but requires improvements in transparency, public participation, and the capacity of village officials. Recommendations include enhancing training for village officials, optimizing the role of the Village Consultative Body (BPD), and active community involvement in planning and monitoring village funds.

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