Membangun Sistem Kendali Dana Desa Berbasis Komunitas Masyarakat

Sari

Abstrak— Penelitian ini bertujuan untuk merancang sistem pendalian dana desa berbasis masyarakat desa. Selama ini Tuha Peut (DPR-nya desa) kurang diberdayakan. Padahal fungsi Tuha Peut dapat melakukan pengendalian dana desa agar dana tersebut tidak disalahgunakan oleh pihak-pihak yang tidak berkepentingan. Tim pendamping desa dari Kemendes tidak berkewajiban melakukan pengawasan penggunakaan dana desa di lapangan.Sementara aparatur desa dan tuha peut gampong (DPR desa) juga tidak sampai cakupan pengendaliannya atas pekerjaan yang dialaksanakan oleh tim pelaksana kegiatan (TPK) bentukan aparatur desa. Studi empiris penelitian ini dilakukan pada 6 desa dalam wilayah Pemerintahan Kota Lhokseumawe. Metode penelitian menggunakan metode deskriptif dengan merumuskan fungsi-fungsi terkait, dan pembentukan struktur pengendalian intern. Hasil penelitian menunjukan ada dua variabel pemisah yang perlu dicermati yaitu variabel komitmen komunikasi dan variabel aktivitas pengendalian. Kedua variabel ini diduga sangat mempengaruhi aksi pengamanan dana desa di lapangan. Sealain itu indikator outcome, benefit, dan impact diyakini lebih terasa bagi masyarakat.

Kata kunci— Pengendalian, dana, desa, masyarakat

Abstract— This study aims to design village-based village fundraising systems. So far, Tuha Peut (the legislator of the village) has not been empowered. Whereas the Tuha Peut function can control village funds so that the funds are not misused by unauthorized parties. The village advisory team from the Ministry of Education is not obliged to supervise the use of village funds in the field. While the village apparatus and the tuha peut gampong (village legislators) are also not up to the scope of control over the work carried out by the activity implementing team (TPK) formed by the village apparatus. The empirical study of this study was conducted in 6 villages in the Lhokseumawe City Government area. The research method uses descriptive method by formulating related functions, and the formation of internal control structures. The results of the study show that there are two separation variables that need to be observed, namely communication commitment variables and controlling activity variables. Both of these variables are thought to strongly influence the actions of securing village funds in the field. It is believed that the outcome, benefit and impact indicators are believed to be more pronounced for the community.

Keywords— Control, funds, village, community