Abstract
Village funds are one of the crucial issues in the village law, the budget calculation is based on the number of villages by taking into account the population, poverty rate, area size, and the level of geographical difficulty in order to improve welfare and equitable village development. Because of such a crucial issue, the senators assessed that the implementation of village governance requires guidance and supervision, especially the implementation of village activities. The objectives of this study are: (1) to determine the capacity building of the economy and infrastructure for the use of village funds in Wawoangi Village, South Buton Regency; (2) to determine the supervision of the Village Consultative Body in the use of Village Funds in Wawoangi Village, South Buton Regency. Empirical legal research methods or empirical juridical research methods. The conclusion of this research is that the management of the village fund budget in Wawoangi Village is based on the Regulation of the Sub-Regulation Number 78 of 2019, formulated in the Wawaoangi Village RPJM activity and then the implementation of the village funds is carried out with a proportional distribution in each hamlet. Lack of community participation and support with village development management is a factor that hinders the successful use of the village fund budget. The decrease in the level of community participation in the implementation of village development causes the absorption of local labor to also decrease. Village financial management starts from the planning stages, implementing business administration, reporting and mandatory accountability, presumably involving the village community.
Highlights
Abstrak: Dana desa adalah salah satu issue krusial dalam undang-undang desa, penghitungan anggaran berdasarkan jumlah desa dengan mempertimbangkan jumlah penduduk, angka kemiskinan, luas wilayah, dan tingkat kesulitan geografis dalam rangka meningkatkan kesejahteraan dan pemerataan pembangunan desa
the budget calculation is based on the number of villages
the senators assessed that the implementation of village governance requires guidance and supervision
Summary
Penelitian yang dilakukan oleh Siti Khoiriyah, 2017, Desa merupakan entitas terkecil dalam pemerintahan Indonesia yang diakui dan dihormati berrsadarkan konstitusi. Menurut Peraturan Menteri Dalam Negeri Nomor 37 Tahun 2007 tentang Pedoman Pengelolaan Keuangan Desa pada Pasal 18 bahwa Anggaran Dana Desa berasal dari APBD Kabupaten/Kota yang bersumber dari bagian Dana Perimbangan Keuangan Pusat dan Daerah yang diterima oleh Kabupaten/Kota untuk desa paling sedikit 10% (sepuluh persen). Dalam hal ini Mardiasmo mengemukakan bahwa tujuan utama otonomi daerah adalah untuk meningkatkan pelayanan publik (public service) dan untuk memajukan perekonomian daerah, melalui tiga misi utama yaitu : 1) meningkatkan kualitas dan kuantitas pelayanan publik, 2) menciptakan efisiensi dan efektifitas pengelolaan sumberdaya daerah, 3) memberdayakan dan menciptakan ruang yang lebih luas untuk masyarakat (publik) untuk berpartisipasi dalam proses pembangunan. Adapun tujuan penelitian ini adalah: (1) untuk mengetahui capacity building perekonomian dan sarana prasarana pada penggunaan dana desa di Desa Wawoangi Kabupaten Buton Selatan; (2) untuk mengetahui pengawasan Badan Permusyawaratan Desa dalam penggunaan Dana Desa di Desa Wawoangi Kabupaten Buton Selatan
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