<![CDATA[Ditetapkannya Alokasi Dana Desa yang dibebankan kepada Pemerintah Kabupaten/Kota dan Dana Desa yang dikontrol oleh pemerintah pusat, harapannya mampu menggeser posisi desa dari sebelumnya sebagai entitas administratif-pasif, menjadi entitas otonom yang mandiri dan kompetitif. Keduanya juga seharusnya menjadi dasar perubahan tata kelola mengingat kondisi aktual, Pendapatan Asli Desa belum mampu menopang kebutuhan dasar desa di sebagian besar wilayah Indonesia. Sangat disayangkan, kebijakan fiskal ini cenderung mendorong Desa pada panggung pertarungan kepentingan antara pemerintah pusat dan daerah. Dengan melakukan analisis dalam bentuk literature review, penelitian ini menunjukkan bahwa kiranya desa menjadi entitas otonom, desa malah mengalami kebingungann karena adanya tarik menarik kepentingan baik antara pemerintah pusat dan daerah, maupun kelompok kepentingan seperti legislator pusat dan daerah maupun entitas terkecil seperti halnya organisasi kemasyarakatan dan media massa. Kondisi tersebut semakin memburuk dengan patologi birokrasi desa yang cenderung stagnan akibat kualitas sumber daya manusia yang kurang memadai, serta kurangnya pengawasan penggunaan anggaran akibat tidak adanya lembaga audit internal teknis setingkat desa sehingga berimplikasi pada banyaknya praktik penyelewengan penggunaan anggaran. Padahal, Kabupaten Bandung memiliki potensi yang begitu besar khususnya di aspek agrikultur, wisata, termasuk industri. The establishment of the Village Fund Allocation, which is charged to the Regency/City Government, and the Village Fund, which is controlled by the central government, is expected to shift the position of villages from being passive-administrative entities to autonomous entities that are independent and competitive. Both should also be a breath of fresh air considering the actual conditions, Village Original Revenue has not been able to support the basic needs of villages in most parts of Indonesia. Unfortunately, this fiscal policy tends to push villages onto the stage of a conflict of interest between the central and regional governments. By conducting an analysis in the form of a literature review, this research shows that instead of villages becoming autonomous entities, villages are experiencing vacillation due to the tug of intererst between the central and regional governments, as well as interest groups such as central and regional legislators and smaller entities such as community organizations and the mass media. This condition is exacerbated by the pathology of the village bureaucracy, which tends to stagnate due to the inadequate quality of human resources, as well as the lack of supervision of budget use due to the absence of technical internal audit institutions at the village level, which has implications for the rampant practice of misusing the budget. In fact, Kabupaten Bandung has rich potential, especially in agriculture, tourism, and industry. ]]>
