Analisis Implementasi Kebijakan Dana Desa Tahun Anggaran 2026 pada Pemerintah Kalurahan Wijirejo, Kapanewon Pandak, Kabupaten Bantul

Wanda Widya Lestari, Dr. Faiz Zamzami, S.E., M.Acc., QIA.

2026 | Tugas Akhir | D4 Akuntansi Sektor Publik

Penelitian ini bertujuan untuk menganalisis implementasi kebijakan Dana Desa Tahun Anggaran 2026 pada Pemerintah Kalurahan Wijirejo ketika terdapat perubahan kebijakan pusat terkait dukungan terhadap Koperasi Desa Merah Putih, serta mengidentifikasi strategi pemerintah kalurahan agar kebutuhan masyarakat tetap terakomodasi dalam penyesuaian prioritas penggunaan Dana Desa. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan studi kasus. Data diperoleh melalui wawancara, dokumentasi, dan observasi. Informan terdiri atas perangkat kalurahan, Bamuskal, pengurus Koperasi Desa Merah Putih, dan masyarakat Kalurahan Wijirejo. Analisis implementasi kebijakan menggunakan model George C. Edwards III yang meliputi komunikasi, sumber daya, disposisi, dan struktur birokrasi. Hasil penelitian menunjukkan bahwa kebijakan Dana Desa Tahun Anggaran 2026 telah diimplementasikan melalui penyesuaian perencanaan, penganggaran, dan prioritas penggunaan Dana Desa. Aspek disposisi dan struktur birokrasi cenderung mendukung pelaksanaan kebijakan. Namun, implementasi belum sepenuhnya optimal karena masih terdapat kendala pada aspek komunikasi dan sumber daya. Kendala komunikasi berkaitan dengan waktu diterimanya kepastian pagu Dana Desa ketika proses perencanaan dan penganggaran telah berjalan. Kendala sumber daya terlihat pada bagian kewenangan, yaitu ruang gerak kalurahan dalam menentukan kegiatan yang dibiayai melalui Dana Desa menjadi lebih terbatas. Strategi Pemerintah Kalurahan Wijirejo meliputi penetapan skala prioritas kegiatan, optimalisasi sumber pendanaan lain, dan penyesuaian pelaksanaan kegiatan dengan kemampuan anggaran.

This study aims to analyze the implementation of the 2026 Fiscal Year Village Fund policy in the Government of Kalurahan Wijirejo when a central government policy change related to support for Koperasi Desa Merah Putih occurred, and to identify the strategies used by the kalurahan government to keep community needs accommodated in the adjustment of Village Fund priorities. This study used a descriptive qualitative method with a case study approach. Data were collected through interviews, documentation, and observation. The informants consisted of kalurahan officials, Bamuskal, the management of Koperasi Desa Merah Putih, and the community of Kalurahan Wijirejo. The policy implementation was analyzed using George C. Edwards III’s model, which includes communication, resources, disposition, and bureaucratic structure. The results show that the policy has been implemented through adjustments in planning, budgeting, and priority setting. Disposition and bureaucratic structure tended to support policy implementation. However, the implementation was not fully optimal because there were still obstacles in communication and resources. The communication obstacle was related to the timing of the confirmed Village Fund ceiling, which was received when the planning and budgeting process had already begun. The resource obstacle was seen in the authority aspect. This did not mean that the kalurahan government lost its authority, but showed that its room to determine activities financed through the Village Fund became more limited. The strategies used by the Government of Kalurahan Wijirejo included setting priority activities, optimizing other funding sources, and adjusting activities based on budget capacity.

Kata Kunci : Dana Desa, George C. Edwards III, implementasi kebijakan, Koperasi Desa Merah Putih, Pemerintah Kalurahan / George C. Edwards III, Koperasi Desa Merah Putih, policy implementation, Village Fund, village government