Andre Margo Daulima, Rio Monoarfa, Mahdalena Mahdalena

Evaluasi Perencanaan Pengelolaan Keuangan Desa Berdasarkan Permendagri Nomor 20 Tahun 2018

Introduction

Evaluasi perencanaan pengelolaan keuangan desa berdasarkan permendagri nomor 20 tahun 2018. Evaluasi perencanaan pengelolaan keuangan desa di Desa Timbuolo Timur berdasarkan Permendagri No. 20 Tahun 2018. Temukan tantangan partisipasi & koordinasi serta rekomendasi optimalisasi.

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya evaluasi perencanaan pengelolaan keuangan desa untuk memastikan kesesuaian dengan regulasi yang berlaku dan efektivitas pelaksanaannya di tingkat desa. Tujuan dari penelitian ini adalah untuk mengevaluasi perencanaan pengelolaan keuangan desa berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 di Desa Timbuolo Timur Kecamatan Botupingge. Metode yang digunakan adalah metode kualitatif dengan pendekatan wawancara untuk memperoleh data primer dari informan kunci di tingkat desa. Data yang digunakan merupakan data primer hasil wawancara dengan aparatur desa dan dokumen perencanaan keuangan desa. Hasil penelitian menunjukkan bahwa perencanaan pengelolaan keuangan desa di Desa Timbuolo Timur telah dilaksanakan melalui tahapan formal yang sesuai dengan Permendagri No. 20 Tahun 2018, meliputi musyawarah dusun, musyawarah desa, penyusunan RKPDes, hingga penetapan APBDes dengan melibatkan berbagai pemangku kepentingan. Namun, pelaksanaannya masih menghadapi tantangan berupa partisipasi masyarakat yang belum optimal, koordinasi internal antarperangkat desa yang lemah, serta ketiadaan BUMDes yang berdampak pada pengembangan PADes. Dengan demikian, meskipun secara formal telah sesuai dengan regulasi, efektivitas perencanaan masih memerlukan optimalisasi melalui penguatan partisipasi masyarakat, peningkatan transparansi, dan pengembangan program pemberdayaan yang berkelanjutan.

Review

The study, "Evaluasi Perencanaan Pengelolaan Keuangan Desa Berdasarkan Permendagri Nomor 20 Tahun 2018," addresses a critical area of local governance: the planning and management of village finances. Its objective to evaluate the adherence to Permendagri No. 20 Tahun 2018 in Desa Timbuolo Timur is highly relevant, given the importance of robust financial management for local development. The use of a qualitative methodology, specifically through interviews with key village informants and analysis of planning documents, is appropriate for gaining in-depth insights into the practical application of regulations. A significant strength lies in its finding that the formal stages of financial planning, from musyawarah dusun to APBDes establishment, are indeed being followed in compliance with the stipulated regulations, involving various stakeholders. Despite the formal compliance, the research effectively identifies several crucial challenges that undermine the effectiveness of financial planning. The findings regarding suboptimal community participation, weak internal coordination among village apparatus, and the absence of a Village-Owned Enterprise (BUMDes) are particularly insightful, directly impacting the development of Village Original Income (PADes). While the study points out these issues, a deeper exploration into the *root causes* of these challenges would significantly enhance its analytical depth. For instance, understanding why participation remains low despite formal involvement, or the specific structural/cultural factors contributing to weak coordination, could offer more actionable recommendations. Overall, this study makes a valuable contribution by highlighting the critical distinction between formal adherence to regulations and the practical effectiveness of financial planning at the village level. It underscores that mere procedural compliance does not automatically translate into optimal outcomes, particularly in areas like community empowerment and local economic development. Future research could build upon these findings by conducting comparative studies across multiple villages to identify best practices for enhancing participation and coordination, or by investigating the impact of specific intervention strategies aimed at addressing these identified challenges. From a practical standpoint, the findings strongly suggest the need for policy interventions that go beyond procedural guidelines, focusing instead on capacity building, promoting genuine community engagement mechanisms, and fostering local economic initiatives like BUMDes to ensure sustainable and effective village financial management.

Full Text

Comments

You need to be logged in to post a comment.