PERSEPTIF: Jurnal Ilmu Sosial dan Humaniora
Vol. 4 No. 3 (2026): PERSEPTIF: Jurnal Ilmu Sosial dan Humaniora

Rekonstruksi Prioritas Dana Desa: Adaptasi Pemerintah Desa dalam Perencanaan dan Penganggaran

Vanni Anggara (Program Studi Ilmu Pemerintahan, Universitas Musi Rawas, Musi Rawas, Indonesia)
Nefa Wahyuning Anggraini (Program Studi Sosiologi, Universitas Gadjah Mada, Yogyakarta, Indonesia)
Wendi Aji Saputra (Program Studi Ilmu Pemerintahan, Universitas Musi Rawas, Musi Rawas, Indonesia)



Article Info

Publish Date
23 Aug 2026

Abstract

This study analyzes the politics of village fund priority setting by examining how village governments adapt when priorities established in the Village Government Work Plan (RKP Desa) encounter budget constraints, regulations governing the use of Village Funds, external policy agendas, and actor preferences in the preparation of the Village Budget (APB Desa). The study employs a qualitative approach with a case study design in Mardiharjo Village, Purwodadi District, Musi Rawas Regency. Data were collected through an analysis of RKP Desa and APB Desa documents and interviews with informants involved in planning, budgeting, and decision-making processes. The analysis applies the Institutional Analysis and Development (IAD) framework to identify action arenas, actor positions, rules, resources, and choices that shape priority-setting decisions. The findings show that priorities established through village-level deliberations, including hamlet meetings, village meetings, and village development planning forums, do not automatically become budgetary decisions. During the preparation of the APB Desa, priorities undergo filtering and adjustment due to budget ceilings, regulations governing Village Fund utilization, external policy agendas, actor considerations, and administrative and technical requirements. The study proposes priority reconstruction as an analytical concept for explaining institutional adaptation as priorities move from the planning arena to the budgeting arena.

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Journal Info

Abbrev

perseptif

Publisher

Subject

Religion Arts Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

Description

PERSEPTIF: Jurnal Ilmu Sosial dan Humaniora is an academic journal published by Lembaga Penelitian dan Pendidikan (LPP) Kalibra. The journal publishes original research that engages diverse concepts, theories, perspectives, paradigms, and methodologies within the fields of Social Sciences and ...