ANALISIS MEKANISME PENYALURAN ALOKASI DANA DESA (ADD) PADA PEMERINTAH DESA (Studi Kasus Desa Tri Eka Buana, Kec.Sidemen, Kab.Karangasem) - ., Ni Kadek Darmiasih; ., Ni Luh Gede Erni Sulindawati, SE. Ak,M; ., Nyoman Ari Surya Darmawan, S.E., Ak. (Universitas Pendidikan Ganesha, 2015)
Alokasi Dana Desa (ADD) merupakan dana perimbangan yang berasal dari Pemerintah Kabupaten/Kota diserahkan pada Pemerintah Desa yang diharapkan menjadi penyangga utama pelaksanaan pemberdayaan masyarakat dan pembangunan desa sehingga dapat meningkatkan kesejahteraan masyarakat. Tujuan dari penelitian ini adalah untuk mengetahui mekanisme penyaluran Alokasi Dana Desa (ADD) dan faktor penghambat lemahnya pelaksanaan Alokasi Dana Desa (ADD), serta pengawasan pengelolaan Alokasi Dana Desa (ADD) di Desa Tri Eka Buana. Penelitian ini berlokasi di Desa Tri Eka Buana, Kecamatan Sidemen, Kabupaten Karangasem. Jenis data yang digunakan adalah kualitatif. Pengumpulan data dilakukan dengan observasi, wawancara dan dokumentasi dilakukan dengan menentukan pihak-pihak yang menjadi narasumber purposive sampling. Analisis data digunakan reduksi data, penyajian data, dan penarikan kesimpulan atau verifikasi data. Hasil penelitian menunjukkan bahwa mekanisme penyaluran Alokasi dana Desa (ADD) dalam APBDesa dilakukan secara bertahap yaitu tahap I, II, III, dan IV. Namun terdapat keterlambatan pencapaian program yang direncanakan oleh desa karena dalam pencairan Alokasi Dana Desa (ADD) dilakukan secara bertahap dan faktor penghambat lemahnya pelaksanaan Alokasi dana Desa (ADD) karena kualitas sumber daya manusia dan peran masyarakat serta pengawasaan pengelolaan Alokasi dana Desa (ADD) dilakukan oleh Badan Permusyawaratan Desa (BPD) sebagai pengawas controling. Artinya untuk menampung dan menyalurkan aspirasi masyarakat desa. Pengawasan Badan Permusyawaratan Desa (BPD) terhadap pengelolaan Alokasi Dana Desa (ADD) telah dilaksanankan semaksimal mungkin sesuai dengan tugas pokok dan fungsi dari Badan Permusyawaratan Desa (BPD) yang di tandai dengan pembangunan infrastuktur desa Tri Eka Buana yang bersumber dari Alokasi Dana Desa (ADD) Desa Tri Eka Buana. Kata Kunci : Pemerintah Daerah, Pemerintah Desa, Alokasi Dana Desa. The funds allocated for the rural areas are the funds which are provided by the regency/city government, and are expected to support the implementation of the people’s empowerment and the rural development so that such funds can improve the people’s prosperity. This study was indented to identify the mechanism of how the funds allocated for the rural areas were distributed, and what factors hampered the distribution and how the supervision of the funds allocated for the rural areas was managed at Tri Eka Buana Village. This present study was conducted at Tri Eka Buana Village, Sidemen Village, Karangasem Regency. The data, which were collected through observation, interview and documentary techniques, were qualitative data. The informants were determined using the purposive sampling technique. The data analysis included data reduction, data presentation, and conclusion drawing, or data verification. The result of the study showed that the mechanism of the distribution of the funds allocated for the rural areas (ADD) through the Village’s Budget included four stages; they are stage I, stage II, stage III, and stage IV. However, the program planned by the village was achieved late due to the quality of human resources, the role played by the community and the supervision of the management of the funds allocated for the rural areas (ADD) by what is called Badan Permusyawaratan Desa (BPD) as the controller. That is to accommodate the aspirations of rural communities. Supervision Village Consultative Body (BPD) on the management of the Village Fund Allocation (ADD) has implemented as closely as possible in accordance with the duties and functions of the Village Consultative Body (BPD) were on the mark with the construction of rural infrastructure Tri Eka Buana sourced from the Village Fund Allocation (ADD) Desa Tri Eka Buana. keyword : Regional Government, Village Government, Funds Allocated for the Rural Areas