PENGELOLAAN DANA DESA DI SUMATERA BARAT

YUANDA, OGI (2018) PENGELOLAAN DANA DESA DI SUMATERA BARAT. Masters thesis, UNIVERSITAS ANDALAS.

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Abstract

Demi mewujudkan pemerataan pembangunan antar daerah, pemerintah memfokuskan pembangunan ke daerah pinggiran. Hal tersebut didukung dengan adanya guliran Dana Desa dari Anggaran Pendapatan dan Belanja Negara kepada Desa yang diamanatkan Undang-Undang Nomor 6 Tahun 2014 secara merata dan berkeadilan. Namun dalam perjalannya, pelaksanaan kebijakan Dana Desa yang bertujuan untuk percepatan pembangunan dari pinggiran ini mengalami berbagai hambatan-hambatan baik dalam aspek perencanaan, pelaksanaan maupun pertanggungjawaban. Untuk mengetahui apakah pengelolaan dana desa di Sumatera Barat telah sesuai dengan Undang-Undang No. 6 Tahun 2014 tentang Desa serta apa saja kendala yang ditemui selama proses pelaksanaannya, maka pada penelitian ini dirumuskan beberapa pertanyaan, diantaranya: 1) bagaimanakah Pengalokasian Dana Desa di Sumatera Barat? 2) Bagaimanakah Penggunaan Dana Desa di Sumatera Barat? 3) Bagaimanakah Pengawasan Dana Desa di Sumatera Barat?. Agar rumusan masalah di atas dapat terjawab, maka penelitian ini dibuat dengan menggunakan metode Yuridis Empiris, dimana permasalahan dianalisa dengan cara memadukan aspek hukum dalam peraturan perundang-undangan dengan implementasinya di dalam masyarakat. Adapun dalam pelaksanaannya menggunakan konsep teoritis yang terdapat dalam buku bacaan, undang-undang, pendapat para ahli dan selanjutnya melihat kenyataan di lapangan.Hasil penelitian ini menunjukkan bahwa Pengalokasian Dana Desa di Sumatera Barat berdasarkan Peraturan Pemerintah Nomor 22 Tahun 2014 tentang Dana Desa yang Bersumber dari Anggaran Pendapatan Belanja Negara menimbulkan kesenjangan penerimaan Dana Desa. Hal tersebut belum mencerminkan cita-cita Pasal 72 Ayat (2) Undang-Undang Nomor 6 Tahun 2014 yang mengamanatkan bahwa Pendapatan Desa yang berasal dari Alokasi Anggaran Pendapatan dan Belanja Negara yang bersumber dari Belanja Pusat dengan mengefektifkan program yang berbasis Desa secara merata dan berkeadilan. Pelaksanaan Dana Desa di Sumatera Barat mengalami beberapa hambatan diantaranya: regulasi terlalu banyak dan tidak sederhana, jumlah dan kualitas pendamping desa tidak mencukupi, tumbang tindih antara kegaiatan yang dilaksanakan oleh Desa/Nagari dengan Pemerintah Daerah serta aplikasi Sistem Keuangan Desa yang tidak efektif. Pengawasan dan pembinaan terhadap pengelolaan Dana Desa di Nagari/Desa yang dilaksanakan oleh BAMUS, Inspektorat, DPMD, Camat, Masyarakat serta pihak Kepolisian belum berjalan secara optimal dikarenakan ketidaktersediaan anggaran, belum adanya kejelasan kewenangan dan kualitas Sumber Daya Manusia. ABSTRACT In order to actualize the equitable distribution of regional development, the government focuses its development on the periphery area. This is supported by the allocation of the village funds from the State Revenue and Expenditure Budget (APBN) that mandated on The law No.6 of 2014 that must be allocated evenly and equitably. However, the implementation of the village funds encountered various obstacles in the aspects of planning, implementation, and accountability. To find out whether the management of village funds in West Sumatra has complied with The Law No.6 of 2014 and to find out the obstacles that encounter during the implementation process, several questions then formulated in this study. Such as, how is the village funds allocation in West Sumatra, how is the use of village funds in West Sumatera, and how is the village funds supervision in West Sumatra. In order to answer those problems, this study was made using juridical empirical method, where the problem was analyzed by integrating the legal aspect in legislation with its implementation in society. As for the implementation, this study used the theoretical concepts that contained in textbooks, constitutions, expert opinions, and the reality in the society. This study showed that the allocation of village funds in West Sumatra that executed based on Government Regulation No. 22 of 2014 had a discrepancy on its allocation. It does not reflect the aspiration of Article 72 of the paragraph (2) of Law Number 6 Year 2014 which mandates that the village income that derived from the allocation of State Revenue and Expenditure Budget sourced from central expenditure with by making effective village-based programs that on an equitable and fair basis. The implementation of the village funds in West Sumatra had several obstacles such as the abundant amount of the complicated regulations, lack of the number and the quality of village facilitator, the overlaping activities that carried out by the Village with the Local Government, and the ineffective application of the village finance system. Supervision and guidance of the management of village funds that conducted by BAMUS, Inspectorate, DPMD, Camat, Community, and the Police Officer did not run optimally due to the unavailability of the budget, inadeuate quality of human resources, and the lack of autority.

Item Type: Thesis (Masters)
Primary Supervisor: Prof. Dr. Yuliandri, S.H, M.H
Subjects: K Law > K Law (General)
Depositing User: s2 ilmu hukum
Date Deposited: 16 Oct 2018 15:10
Last Modified: 16 Oct 2018 15:10
URI: http://scholar.unand.ac.id/id/eprint/38608

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