Analytic hierarchy process (APH) :: Sebuah metode pembobotan alternatif dalam penerapan formula alokasi dana desa (ADD) di Kabupaten Bengkalis, 2007

HAMDAN, Dr. Samsubar Saleh, M.Soc.Sc

2008 | Tesis | S2 Magister Ekonomika Pembangunan

Pelimpahan kewenangan harus disertai dengan pelimpahan keuangan sehingga memerlukan penerapan formula yang tepat. Penelitian ini bertujuan untuk menganalisis ketimpangan fiskal horisontal antardesa berdasarkan dana transfer tahun 2007, menentukan skala prioritas atau bobot dari masing-masing variabel penentu Alokasi Dana Desa (ADD) dan menerapkan formula ADD sesuai dengan SE Mendagri No. 140/640/SJ Tahun 2005 dan berdasarkan persepsi stakeholders di Kabupaten Bengkalis. Data yang digunakan adalah data primer dan data sekunder. Data primer berupa persepsi para pelaku kegiatan pemerintahan baik ditingkat kabupaten maupun desa. Data sekunder merupakan variabel-variabel penentu dari formula ADD diperoleh dari, Bappeda, Disdukcapil, BPS, Disperindag, Disdiknas, Dinas PMD, Diskes, Dispenda, Bagian Keuangan dan Bagian Tapem Setda Kabupaten Bengkalis. Menggunakan alat analisis indeks Williamson (IW) dan metode Analytic Hierarchy Process (AHP). Hasil penelitian menetapkan pembobotan variabel dengan metode Analytic Hierarchy Process (AHP) menghasilkan nilai rata-rata IW terkecil. Formula ADD dibagi dalam dua alternatif di mana untuk alternatif pertama (Alt 1) jumlah ADD yang dianggarkan sama dengan jumlah PPOD atau sebelum adanya formula ADD, dana PPOD dibagi secara merata ke setiap desa Rp175.000.000, setelah adanya formula ADD Alt 1 maka jumlah alokasi dana terendah yang diterima oleh desa Rp117.056.004 dan tertinggi Rp465.423.228, sedangkan formula alternatif kedua (Alt 2) menghasilkan yang terendah Rp374.914.103. Dengan menggunakan formula Alt 1 ada 111 desa mengalami penurunan bantuan yang diterima dan 64 desa mengalami peningkatan dibandingkan formula PPOD, sedangkan apabila menggunakan formula ADD Alt 2 maka semua desa mengalami peningkatan dana yang diterima. Hasil dari kedua formula alternatif tersebut memberikan gambaran bahwa semakin meratanya pendistribusian ADD atau semakin kurangnya ketimpangan antardesa. Hal ini dilihat dari nilai IW masing-masing desa yang lebih banyak mendekati angka nol apabila dibandingkan dengan jumlah PPOD. Meratanya pendistribusian ADD juga diindikasikan dengan menurunnya rata-rata nilai IW dari 0,3774 menjadi 0,3645. Implikasinya, untuk melaksanakan pendistribusian ADD dengan memperhitungkan karekteristik desa akan mengurangi ketimpangan fiskal antardesa, sedangkan dengan menggunakan metode AHP akan mengurangi subjektifitas dalam pembobotan variabel-variabel penentu pendistribusian ADD.

The authority transfer should be accompanied with financial transfer; hence, it requires implemented accurate formula. The present study aimed to identify horizontally imbalanced fiscal among villages based on the 2007 transferred fund, decide priority scale or weight of individual variable determining Alokasi Dana Desa (ADD) / Village Allocation Fund, implement ADD formula based on the 2005 Circular Letter of Minister of Internal Affairs No. 140/640/SJ and the perceptions of stakeholders in Bengkalis district. Data utilized were primary and secondary data. The primary data involved the perception of administration activity implementers both at district and village levels. The secondary data consisted of determining variables based on ADD formula collected from the Bappeda (Provincial Planning and Development Board), Disdukcapil, BPS (National Statistics Agency), Disperindag (Local Trade and Industry Office), Disdiknas (Local Education Office), Dinas PMD (Village Community Development Office), Diskes (Local Health Office), Dispenda (Local Income Revenue Service), the Finance and Tapem Division of Bengkalis District Secretariat by utilizing Williamson (IW) index analysis and Analytic Hierarchy Process (AHP) method. Results of the study decided variable weight through the use of Analytic Hierarchy Process (AHP) method resulting in the least IW average value. The ADD formula was divided into two alternatives in which for the first one (Alt 1), the ADD total budget was total PPOD or before the ADD formula; the PPOD budget was evenly distributed among individual village of IDR 175,000,000. After the ADD Alt 1 formula introduced, then the lowest and the highest of total allocation that the village received was IDR 117,056,004 and IDR 465,423,228, respectively, while second alternative formula (Alt 2) resulted in the lowest of IDR 374,914,103. Based on the formula Alt 1, it was found the 111 and 64 villages with decrease and increase in aids received, respectively, compared to the PPOD formula, while through the use of formula ADD Alt 2, all villages showed increase in the fund received. Results of the two alternative formulae described the greater even distribution of ADD or the less imbalance among villages. This was indicated by the IW value of individual village with greater approach to zero compared to the total of PPOD. The greater even distribution of ADD was also indicated by the decreasing average of IW value, from 0.3774 to be 0.3645. It implies that to perform ADD distribution through the consideration on the characteristics of villages will reduce imbalanced fiscal among villages, while the use of AHP method will reduce subjectivity in the weight of determining variables of ADD distribution.

Kata Kunci : Pendistribusian ADD,Proses Hirarki analitik (PHA),Pembobotan Variabel, ADD distribution, Analytic Hierarchy Process (AHP), variable weight