09. EVALUASI KEBIJAKAN PENGELOLAAN DANA DESA DI DESA MANDALAJAYA KECAMATAN CIKALONG KABUPATEN TASIKMALAYA TAHUN 2021

Abstract

Abstrak

Tujuan penelitian ini adalah untuk mengetahui bagaimana evaluasi kebijakan pengelolaan keuangan desa Desa Mandalajaya Kecamatan Cikalong Kabupaten Tasikmalaya tahun 2021. Penelitian ini bertujuan untuk mengkaji strategi pengelolaan dana desa Desa Mandalajaya tahun 2021 di Kecamatan Cikalong Kabupaten Tasikmalaya. Hipotesis William N. Dunn digunakan dalam penelitian ini. Strategi kualitatif digunakan dengan metode penelitian deskriptif. Subjek penelitian adalah kepala desa, bendahara desa, sekretaris desa, dan masyarakat. Untuk memperoleh data penelitian ini dilakukan wawancara dan observasi. Reduksi data, penyajian data, dan analisis data dilakukan untuk melakukan proses analisis data. Triangulasi sumber data digunakan untuk memeriksa kebenaran data. Temuan penelitian tahun 2021 tentang penilaian pengelolaan uang desa Desa Mandalajaya Kabupaten Tasikmalaya sebagian besar difokuskan pada pembangunan infrastruktur desa. Masyarakat belum berpartisipasi dalam pengelolaan dana desa. Masih terjadi keterlambatan dalam proses pengelolaan anggaran daerah karena kinerja aparat desa masih kurang baik. Selain itu, masih kurangnya kesadaran masyarakat terkait tanggung jawab pelaporan dana desa.

Kata Kunci: Teori Evaluasi, Pengelolaan, Dana Desa

Abstract

The purpose of this study is to ascertain how Mandalajaya Village, Cikalong District, Tasikmalaya Regency's village finance management policies would be evaluated in 2021. This research aims to assess Mandalajaya Village's village fund management strategy in 2021 in the Cikalong District of Tasikmalaya Regency. The hypothesis of William N. Dunn was applied in this investigation. A qualitative strategy is employed in conjunction with a descriptive research method. The village chief, village treasurer, village secretary, and the community were the study's subjects. In order to acquire data for this study, interviews and observations were conducted. Data reduction, data presentation, and data analysis were used to carry out the data analysis process. Triangulation of data sources is used for data veracity. The findings of the 2021 research on Mandalajaya Village's appraisal of village money management in Tasikmalaya Regency are mostly focused on the construction of village infrastructure. The community has not participated in the administration of village funds. There are still delays in the local budget management process since village officials' performance is still subpar. Additionally, there is a lack of community awareness regarding the responsibility of the village fund reporting.y.

Keywords: Evaluation Theory, Management, Village Funds