Balance : Jurnal Akuntansi dan Manajemen
Vol. 4 No. 3 (2025): Desember 2025

Analisis Pengelolaan Dana Desa dalam Pembangunan Infrastruktur di Desa Waung, Kecamatan Boyolangu, Kabupaten Tulungagung

Mufidah, Anggun Trisna (Unknown)
Diniati, Bintis Ti’anatud (Unknown)
Nafiroh, Bibit Isro’ul (Unknown)
Agustin, Nazala Anzareina (Unknown)
Sari, Cindy Puspita (Unknown)



Article Info

Publish Date
17 Dec 2025

Abstract

Pengelolaan Dana Desa kerap menghadapi kendala operasional yang berdampak pada pelaksanaan pembangunan infrastruktur di tingkat desa. Penelitian ini bertujuan untuk mendeskripsikan proses pengelolaan Dana Desa di Desa Waung, Kecamatan Boyolangu, Kabupaten Tulungagung serta mengidentifikasi hambatan utama yang muncul dalam pelaksanaannya. Menggunakan pendekatan kualitatif deskriptif melalui wawancara, observasi, dan dokumentasi, penelitian ini menemukan bahwa meskipun mekanisme pengelolaan telah mengikuti tahapan perencanaan hingga pertanggungjawaban, implementasi di lapangan masih menghadapi sejumlah persoalan. Hambatan yang menonjol meliputi keterlambatan pencairan dana, kendala administrasi dan pelaporan oleh Tim Pelaksana Kegiatan (TPK), keterbatasan kapasitas sumber daya manusia, serta ketidaksesuaian antara standar upah dalam juknis dengan kondisi aktual. Penelitian ini memberikan kontribusi berupa pemetaan hambatan operasional secara rinci berbasis temuan lapangan, yang selama ini jarang diungkap dalam kajian terkait pengelolaan Dana Desa. Temuan ini diharapkan memberikan manfaat praktis bagi pemerintah desa dan pemangku kebijakan daerah dalam merumuskan strategi peningkatan kapasitas dan perbaikan tata kelola pembangunan desa.   The management of Village Funds often encounters operational challenges that affect the implementation of infrastructure development at the village level. This study aims to describe the process of Village Fund management in Waung Village, Boyolangu District, Tulungagung Regency, and to identify the main obstacles that arise during its implementation. Using a descriptive qualitative approach through interviews, observations, and documentation, the study found that although the management mechanisms follow the stages from planning to accountability, the implementation in the field still faces several issues. The prominent obstacles include delays in fund disbursement, administrative and reporting challenges experienced by the Activity Implementation Team (TPK), limited human resource capacity, and discrepancies between the wage standards outlined in technical guidelines and actual conditions. This study contributes by providing a detailed mapping of operational constraints based on field findings, an aspect that has been rarely highlighted in previous research on Village Fund management. These findings are expected to offer practical benefits for village governments and regional policymakers in formulating strategies to enhance capacity and improve governance in village development  

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Journal Info

Abbrev

jam

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Balance : Jurnal Akuntansi dan Manajemen is a manuscript publication media that contains the results of Research in Accounting & Management that applies for peer review. Manuscripts published in Balance Jurnal Akuntansi dan Manajemen contain the results of scientific research, original articles, and ...