AN ANALYSIS OF THE USE OF VILLAGE FUNDS FOR INFRASTRUCTURE DEVELOPMENT IN WEST PAMONA DISTRICT (A STUDY IN TOINASA VILLAGE) - Kusuma, I Made Ari; Usman, Rudy; Masruddin, Masruddin; Mustamin, Mustamin (Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi, 2026)
Abstrak Penelitian ini bertujuan untuk menganalisis pengelolaan Dana Desa yang meliputi penetapan prioritas anggaran, realisasi belanja infrastruktur, serta pelaporan dan pertanggungjawaban di tingkat desa. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui wawancara mendalam dengan pemerintah desa, Badan Permusyawaratan Desa (BPD), dan masyarakat, serta didukung oleh dokumentasi terkait pengelolaan Dana Desa. Hasil penelitian menunjukkan bahwa penetapan prioritas anggaran dilakukan melalui mekanisme musyawarah desa dengan mempertimbangkan urgensi kebutuhan dan manfaat kolektif bagi masyarakat. Realisasi belanja infrastruktur dilaksanakan secara bertahap sesuai dengan kapasitas keuangan desa, namun masih ditemukan perbedaan kualitas dan pemerataan hasil pembangunan antarwilayah. Pada aspek pelaporan dan pertanggungjawaban, pemerintah desa telah melaksanakan kewajiban formal sesuai ketentuan, tetapi transparansi informasi kepada masyarakat belum sepenuhnya inklusif. Penelitian ini menegaskan bahwa keterpaduan antara perencanaan partisipatif, pelaksanaan yang berorientasi pada mutu, serta pelaporan yang transparan merupakan faktor penting dalam mewujudkan pengelolaan Dana Desa yang akuntabel dan berkelanjutan. Kata kunci: Dana Desa, Pengelolaan Keuangan Desa, Infrastruktur Desa, Akuntabilitas, Transparansi Abstract This study aims to analyze Village Fund management, including budget priority setting, infrastructure spending realization, and reporting and accountability at the village level. The study used a qualitative approach with a case study method. Data were obtained through in-depth interviews with village governments, Village Consultative Body (BPD), and the community, and supported by documentation related to Village Fund management. The results indicate that budget priorities are determined through village deliberation mechanisms, taking into account the urgency of needs and collective benefits for the community. Infrastructure spending is implemented in stages in accordance with village financial capacity, but differences in quality and equity of development outcomes remain between regions. In terms of reporting and accountability, village governments have fulfilled their formal obligations according to regulations, but transparency of information to the community is not fully inclusive. This study confirms that the integration of participatory planning, quality-oriented implementation, and transparent reporting are crucial factors in achieving accountable and sustainable Village Fund management. Keywords: Village Fund, Village Financial Management, Village Infrastructure, Accountability, Transparency