Analisis Pengelolaan Dana Desa Dalam Meningkatkan Perekonomian Masyarakat Di Desa Turunan, Sangalla Kabupaten Tana Toraja - Handayani Uchi; Muhlis Ruslan; Arifuddin Mane (Journal of Economy Business Development, 2026)
Penelitian ini bertujuan untuk menganalisis pengelolaan dana desa dalam meningkatkan perekonomian masyarakat di Desa Turunan, Sangalla Kabupaten Tana Toraja. Dana desa menjadi instrumen penting dalam mendukung pembangunan desa serta pemberdayaan masyarakat melalui program pembangunan infrastruktur, peningkatan kualitas pelayanan publik, dan penguatan kegiatan ekonomi masyarakat desa. Permasalahan penelitian menunjukkan bahwa pengelolaan dana desa pada berbagai wilayah masih menghadapi kendala dalam aspek perencanaan, pelaksanaan, pengawasan, dan efektivitas penggunaan anggaran sehingga dampak pembangunan terhadap kesejahteraan masyarakat belum sepenuhnya optimal. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dokumentasi, dan studi kepustakaan. Informan penelitian terdiri atas pemerintah desa, tokoh masyarakat, Badan Permusyawaratan Lembang, serta masyarakat yang terlibat dalam pelaksanaan program pembangunan desa. Hasil penelitian menunjukkan bahwa pengelolaan dana desa di Desa Turunan telah dilaksanakan melalui tahapan perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban secara terstruktur sesuai kebutuhan masyarakat desa. Penggunaan dana desa diarahkan pada pembangunan infrastruktur, pembentukan kelompok tani, pemberian bantuan modal usaha, penyediaan bibit tanaman, serta pelatihan keterampilan masyarakat yang bertujuan meningkatkan produktivitas ekonomi masyarakat desa. Pengelolaan dana desa juga menunjukkan tingkat efektivitas yang baik selama tahun anggaran 2020 sampai 2022 sehingga mampu mendukung peningkatan pembangunan desa dan penguatan aktivitas ekonomi masyarakat pada tingkat lokal. Keterlibatan masyarakat dalam musyawarah pembangunan desa memperlihatkan adanya proses pembangunan yang partisipatif dan berorientasi pada kebutuhan masyarakat desa. This study aims to analyze village fund management in improving the community’s economy in Turunan Village, Sangalla, Tana Toraja Regency. Village funds have become an important instrument in supporting rural development and community empowerment through infrastructure development programs, improvement of public service quality, and strengthening of local economic activities. The research problem indicates that village fund management in various regions still faces obstacles in planning, implementation, supervision, and budget effectiveness, resulting in development impacts that have not fully optimized community welfare. This study employed a qualitative descriptive approach with data collection techniques through observation, interviews, documentation, and literature study. The research informants consisted of village government officials, community leaders, the Village Consultative Body, and community members involved in village development programs. The results showed that village fund management in Turunan Village had been implemented through planning, implementation, administration, reporting, and accountability stages in a structured manner according to community needs. The utilization of village funds was directed toward infrastructure development, establishment of farmer groups, provision of business capital assistance, distribution of plant seeds, and community skills training aimed at improving the economic productivity of the village community. Village fund management also demonstrated a good level of effectiveness during the 2020–2022 fiscal years, thereby supporting village development and strengthening local community economic activities. Community involvement in village development deliberations reflected a participatory development process oriented toward the actual needs of the village community.