Analisis Rendahnya Penyerapan Dana Desa di Desa Sumbergiri, Kabupaten Gunungkidul TA 2015--2016

FANGKY SUGIARTO, Indra Bastian, Prof., Dr., M.B.A., CMA.,

2018 | Tesis | S2 Akuntansi

Penelitian ini bertujuan untuk memberikan gambaran proses penyerapan dana desa di Desa Sumbergiri pada TA 2015, memberikan gambaran permasalahan penyerapan dana desa, terutama di Desa Sumbergiri, Kabupaten Gunungkidul pada TA 2015 yang menyebabkan rendahnya penyerapan dana desa, memberikan gambaran proses penyerapan dana desa di Desa Sumbergiri pada TA 2016, serta perbedaan proses penyerapan dibandingkan dengan TA 2015, juga memberikan solusi permasahan penyerapan dana desa, terutama di Desa Sumbergiri, Kabupaten Gunungkidul pada TA 2015. Penelitian ini berfokus pada dugaan adanya permasalahan manajemen dalam pelaksanaan dana desa di Desa Sumbergiri. Permasalahan ini dikaitkan dengan potensi permasalahan yang disebutkan oleh Laporan Hasil Kajian Pengelolaan Keuangan Desa:Alokasi Dana Desa dan Dana Desa oleh Komisi Pemberantasan Korupsi. Penelitian ini merupakan penelitian kualitatif berbentuk studi kasus. Data yang dikumpulkan berupa data primer dan data sekunder. Data primer didapatkan dari wawancara mendalam dengan responden terpilih, sedangkan data sekunder didapatkan dari dokumentasi.Analisis data menggunakan peraturan perundang-undangan terkait selaku proposisi teoretis. Sedangkan, analisis wawancara menggunakan wawancara semiterstruktur. Hasil penelitian menunjukkan bahwa secara umum pelaksanaan dana desa di Desa Sumbergiri pada tahun 2015 berjalan baik, namun masih dijumpai kekurangan berupa rendahnya penyerapan dana desa. Pada tahun 2016 pelaksanaan dana desa di Desa Sumbergiri telah berjalan baik, yaitu terlihat dari tingginya serapan dana desa. Selain itu, dijumpai beberapa kejadian sebagai catatan, seperti: masih terlambatnya penyaluran dana desa, serta masih adanya sisa dana desa yang tidak terserap walaupun fisik pekerjaan telah 100%. Rekomendasi yang disarankan berupa Kementerian Desa dan Pembangungan Daerah Tertinggal memperhatikan jadwal perencanaan desa, melakukan perbaikan dalam koordinasi antarlembaga di kabupaten, dan pemberian pemahaman hukum kepada kepala desa.

This study aims to provide an overview of village funds absorption process in Sumbergiri Village in FY 2015, to illustrate the problems of absorption of village funds, especially in Sumbergiri Village, Gunungkidul Regency in FY 2015 which leads to low of absorption of village funds, to illustrate the process of absorption of Sumbergiri Village funds in FY 2016, to show the difference in the absorption process compared to that in FY 2015, and to provide a solution for the absorption of village funds, especially in Sumbergiri Village, Gunungkidul Regency in FY 2015. This study focuses on the alleged existence of management problems in the implementation of village funds in Sumbergiri Village. This problem is associated with the potential problems mentioned in the Report on the Results of the Village Finance Management Review: The Allocation of Village Funds and Village Funds by the Corruption Eradication Commission (Komisi Pemberantasan Korupsi). This is a qualitative research in the form of a case study. The data are collected in the form of primary data and secondary data. Primary data are obtained by means of in-depth interviews with selected respondents, while secondary data are obtained using documentation. The data analysis uses related legislation as theoretical proposition. While the interview analysis uses a semistructured interview method. The results show that in general, the implementation of village funds in Sumbergiri Village in 2015 ran well, but it still experienced lack of low absorption of village funds. In 2016 the implementation of village funding in Sumbergiri Village was running well, as can be seen from the high absorption of the village funds. In addition, there were several incidents such as: tardiness in the funding of village funds, and a case where the remaining village funds was not absorbed although the physical work had been 100% completed. Recommendations offered by the Ministry of Village and Development of Underdeveloped Regions are concerned with village planning schedules, improving coordination among agencies in the districts, and providing legal understanding to village heads

Kata Kunci : dana desa, kualitatif, penyerapan