ANALISA PENGELOLAAN ALOKASI ANGGARAN DANA DESA BESERTA FAKTOR PENGHAMBAT DAN PENDUKUNG PADA BADAN USAHA MILIK DESA (STUDI KASUS DESA BABAKSARI, KECAMATAN DUKUN, KABUPATEN GRESIK)

Abstract

To improve public services and improve the regional economy, regional autonomy is implemented. To help the whole community, a program called Village Fund Allocation (ADD) was created. ADD is a term used to describe the financial interactions between different levels of government. As a business that sells locally produced goods and services, BUMDes achieves its social and financial goals by offering a variety of goods and services to the market (goods and services). However, the efforts of BUMDes have not been successful in Babaksari Village, Dukun District and Gresik District. However, this study evaluates the elements that limit and encourage the implementation of village fund budget allocations in BUMDes (Case Study of Babaksari Village, Dukun District, Gresik Regency). Descriptive qualitative research is a type of qualitative research. Observations, interviews, and village record collection were all used to collect data. Although ADD was designed in part through village dialogue, the results of this study indicate that community involvement remained minimal throughout the process. The complete implementation of actions related to the realization of the use of ADD for community empowerment in Babaksari Village will cost Rp 49,319,785,472.05, - and take three months. BUMDesa Mekar Sari has a savings and loan service program that aims to increase family income while at the same time fostering independence as part of its goal. There is no responsibility to the community, as the researchers found, in the accountability step of the procedure. As a consequence of the low level of involvement of the Babaksari community in the management of Add, human resources are considered as an ideal supporting component that results in well-running village governance.