Pengelolaan Dana Desa Dalam Bidang Pemberdayaan. - Nikson Tameno; Gregorius Joakim Pani (Buletin Ilmiah Impas, 2019)
The aims of the research were to know and describe village budget management at Desa Nekbaun. Qualitative method using interview technique was applied that involved 14 key informants. All of the key informants were well known about village budget management starting from planning, budgeting, administration, reporting, and accountability report. The result of the study showed that village budget management at Desa Nekbaun was not appropriately conducted yet. There were several reason why village budget management at Desa Nekbaun was not appropriately conducted yet, such as: low comprehension of village officials about village budget management in terms of community advocacy, community participation in planning, actuating, the absence of controlling from higher local government units, there is no socialization and training of village budget management for the village officials, there were rent seeking behavior of village officials towards village budget, and lower education attainment of village community. There were several programs were not done yet namely village enterprise (Badan Usaha Milik Desa/BUMDES), and village plantation (“Taman Eden”) Penelitian ini bertujuan untuk mengetahui dan menjelaskan pengelolan dana desa di desa Nekbaun. Metode kualitatif dengan teknik wawancara dan dokumentasi digunakan dalam penelitian ini. Sampel penelitian dipilih sebanyak 14 orang informan kunci yang mengetahui pengelolaan keuangan desa mulai dari tahap perencanaan, penganggaran, pelaksanaan, penatausahaan, pelaporan dan pertanggungjawaban. Hasil penelitian ditemukan bahwa pengelolaan dana desa di Desa Nekbaun belum dilaksanakan secara tepat. Hal ini disebabkan oleh kurangnya pemahaman dari aparat desa mengenai pengelolaan dana desa khususnya dalam bidang pemberdayaan, rendahnya tingkat partisipasi masyarakat dalam perencaaan dan pelaksanaan program, tidak adanya pengawasan dari tingkat kabupaten atau pun provinsi, tidak terselenggaranya kegiatan sosialisasi dan pelatihan pengelolaan dana desa, dan terdapat beberapa oknum aparat desa yang ingin mengambil keuntungan dari pengelolaan dana desa serta masih rendahnya tingkat pendidikan masyarakat di Desa Nekbaun. Program-program yang belum terlaksana antara lain belum terbentuknya Badan Usaha Milik Desa/ BUMDES dan belum dibuatnya kebun milik desa (“Taman Eden”).