Determinant of Village Community Welfare Improvement
Abstract Village Fund Allocation (ADD) has been allocated by the Central Government since 2015, where it is increased with an average of 40% each year. Its main target is to accelerate the village level development both physical and human resources, improve public basic services, and reduce inequal...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
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Lembaga Penelitian Universitas Swadaya Gunung Jati
2020-06-01
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| Series: | Jurnal Kajian Akuntansi |
| Online Access: | https://jurnal.ugj.ac.id/index.php/jka/article/view/2973 |
| Summary: | Abstract
Village Fund Allocation (ADD) has been allocated by the Central Government since 2015, where it is increased with an average of 40% each year. Its main target is to accelerate the village level development both physical and human resources, improve public basic services, and reduce inequality as well as poverty. The research was conducted in Cimerang Village, Padalarang Subdistrict, West Bandung Regency and aimed at analyzing the influence of ADD Financial Management Accountability, Village Policy, and Village Institutions to the Improvement of Village Community Welfare. This research used a combination of quantitative and qualitative methods, by processing primary data obtained from respondents from the village community and village officials. The results indicated that three independent variables partially had a significant positive effect on improving the village community welfare. Accountability and creation of Village-Owned Enterprises (BUMDes) are a priority scale for Cimerang Village, including the establishment of Puskesmas, PAUD and SMA / SMK buildings.
Keywords: Accountability; BUMDes; Village fund
Abstrak
Dana Desa (DD) dialokasikan oleh Pemerintah Pusat sejak tahun 2015, dengan anggaran Rp 20,80 triliun, dan di tahun 2020 dianggarkan menjadi Rp 72 triliun, mengalami kenaikan signifikan dalam kurun waktu 5 tahun. Prioritas penggunaan DD sesuai aturan (Permendesa PDTT, No.11/2019) harus memberikan manfaat sebesar besarnya bagi masyarakat desa berupa: a. peningkatan kualitas hidup; b. peningkatan kesejahteraan; c. penanggulangan kemiskinan; dan d. peningkatan pelayanan publik (kesehatan, pendidikan, dan sosial). Penelitian ini dilakukan di Desa Cimerang, Kecamatan Padalarang, Kabupaten Bandung Barat, dengan tujuan untuk menganalisis pengaruh Akuntabilitas Pengelolaan Keuangan DD, Kebijakan Desa, dan Kelembagaan Desa terhadap Peningkatan Kesejahteraan Masyarakat Desa. Penelitian ini menggunakan metode kuantitatif, data primer yang diperoleh dari penyebaran kuesioner diperoleh dari 135 responden masyarakat desa setempat dan Perangkat Lembaga Desa. Hasil dari penelitian ini menunjukkan bahwa secara parsial, ketiga variabel independen berpengaruh positif signifikan terhadap Peningkatan Kesejahteraan Masyarakat Desa. Dengan potensi lahan pertanian yang luas, temasuk di dalamnya holtikultura, dan peternakan, penciptaan Badan Usaha Milik Desa (BUMDes) merupakan skala prioritas bagi Desa Cimerang dalam upaya kemandirian Desa, dan dari hasil usaha dapat digunakan dalam peningkatan kualitas kesehatan serta pendidikan, misalnya pendirian Poliklinik yang memberikan pelayan kesehatan lebih beragam dibandingkan Posyandu, pembangunan sekolah setara menengah atas. Pengaruhnya sangat berarti bagi peningkatan kesejahteraan masyarakat setempat.
Kata kunci: Akuntabilitas; BUMDes; Dana desa |
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| ISSN: | 2579-9975 2579-9991 |