Dinamika Pengelolaan Dana Desa dan Pembangunan Berbasis Prioritas Dalam Penyusunan APBDes
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Abstract
Diberlakukannya Undang-Undang No. 6 Tahun 2014 membuka peluang bagi desa dalam proses percepatan pembangunan melalui alokasi dana desa. Melalui pengelolaan dana desa yang baik dan berbasiskan kepada konsep Good Governance, diupayakan penggunaanya memenuhi kaidah transparansi, partisipasi, dan akuntabilitas sehingga berdampak kepada prioritas dan kebutuhannya dalam pembangunan desa. Penelitian ini mencoba menganalisis proses pengelolaan dana desa dengan pendekatan perencanaan pembangunan berbasis prioritas dan kebutuhan dalam mekanisme penyusunan APBDes. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan pendekatan kualitatif melalui teknik koleksi data melalui wawancara. Lokasi penelitian ini berfokus kepada perencanaan pembangunan yang dilakukan di Desa Sukadiri, Kabupaten Tangerang. Penelitian ini menemukan penyusunan APBDes dilakukan dengan melibatkan semua elemen dan aspirasi masyarakat mengenai kebutuhan mereka dengan berpedoman dengan RPJMDes agar terjadi kesinambungan dari program-program kerja pemerintah desa setiap tahunnya. Hal yang sangat disayangkan adalah tidak adanya upaya dari Pemerintah Desa Sukadiri untuk mendapatkan dan meningkatkan pendapatan asli desa.
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