PENGELOLAAN DANA DESA DALAM PERSPEKTIF GOOD GOVERNANCE (STUDI KASUS DESA HILIFALAGO, KECAMATAN ONOLALU, KABUPATEN NIAS SELATAN TAHUN 2024)

Bago, Agata Epifania (2026) PENGELOLAAN DANA DESA DALAM PERSPEKTIF GOOD GOVERNANCE (STUDI KASUS DESA HILIFALAGO, KECAMATAN ONOLALU, KABUPATEN NIAS SELATAN TAHUN 2024). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Pengelolaan Dana Desa merupakan salah satu instrumen penting dalam mewujudkan pembangunan dan pelayanan publik di tingkat desa, namun dalam praktiknya masih sering diwarnai persoalan transparansi, partisipasi, dan akuntabilitas. Penelitian ini bertujuan untuk menganalisis tata kelola Dana Desa di Desa Hilifalago, Kecamatan Onolalu, Kabupaten Nias Selatan, pada tahun 2024 dalam perspektif good governance, serta mengidentifikasi faktor pendukung dan penghambatnya. Penelitian ini menggunakan metode kualitatif deskriptif dengan desain studi kasus. Data dikumpulkan melalui observasi, wawancara semi-terstruktur terhadap enam informan yang dipilih secara purposive, yaitu Kepala Desa, Sekretaris Desa, perangkat desa, Ketua Badan Permusyawaratan Desa, dan perwakilan masyarakat, serta studi dokumentasi. Analisis dilakukan dengan menggunakan teori good governance Agus Dwiyanto (2006) yang mencakup prinsip partisipasi, transparansi, akuntabilitas, efektivitas, dan efisiensi, serta teori pengelolaan keuangan publik Mardiasmo (2018). Hasil penelitian menunjukkan bahwa tata kelola Dana Desa Hilifalago tahun 2024 belum sepenuhnya mencerminkan prinsip. Partisipasi masyarakat masih rendah, transparansi informasi lemah, akuntabilitas kuat secara formal-vertikal tetapi lemah secara substantif-horizontal, efektivitas program belum good governance optimal, dan efisiensi anggaran terbatas akibat dominasi program prioritas pusat. Faktor pendukung berasal dari sisi internal berupa aparatur dan sistem pelaporan berbasis Siskeudes, serta dari sisi eksternal berupa pengawasan Badan Permusyawaratan Desa dan masyarakat, sedangkan faktor penghambat meliputi keterbatasan kapasitas aparat, keterlambatan pelaporan, keterbatasan fiskal, rendahnya partisipasi, dan lemahnya transparansi. Penelitian ini menyimpulkan bahwa pengelolaan Dana Desa Hilifalago berjalan baik secara prosedural namun belum optimal secara substantif, yang ditandai oleh dominasi akuntabilitas formal-vertikal atas akuntabilitas substantif-horizontal kepada masyarakat. Oleh karena itu, penelitian ini merekomendasikan penguatan transparansi informasi anggaran, peningkatan partisipasi masyarakat yang bermakna pada setiap tahap pengelolaan,/Village Fund management is an important instrument for realizing development and public services at the village level; however, in practice it is often marked by problems of transparency, participation, and accountability. This study aims to analyze the management of the Village Fund in Hilifalago Village, Onolalu Subdistrict, South Nias Regency, in 2024 from a good governance perspective, and to identify its supporting and inhibiting factors. This research used a descriptive qualitative method with a case study design. Data were collected through observation, semi-structured interviews with six informants selected purposively, namely the Village Head, the Village Secretary, village officials, the Head of the Village Consultative Body, and community representatives, as well as a documentation study. The analysis applied Agus Dwiyanto’s (2006) good governance theory, covering the principles of participation, transparency, accountability, effectiveness, and efficiency, as well as Mardiasmo’s (2018) public financial management theory. The results show that the management of the Hilifalago Village Fund in 2024 has not fully reflected good governance principles. Community participation remains low, information transparency is weak, accountability is strong formally and vertically but weak substantively and horizontally, program effectiveness is not yet optimal, and budget efficiency is limited due to the dominance of central government priority programs. Supporting factors derive internally from the village apparatus and the Siskeudes-based reporting system, and externally from supervision by the Village Consultative Body and the community, while inhibiting factors include limited staff capacity, delayed reporting, fiscal constraints, low participation, and weak transparency. This study concludes that the management of the Hilifalago Village Fund runs well procedurally but is not yet optimal substantively, characterized by the dominance of formal-vertical accountability over substantive-horizontal accountability to the community. Therefore, this study recommends strengthening the transparency of budget information, increasing meaningful community participation at every stage of management, and balancing vertical and horizontal accountability so that the management of the Village Fund in Hilifalago Village increasingly aligns with good governance principles.

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