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"ABSTRACTThe Village funds are part of the State Revenue and Expenditure Budget which are allocated for villages and disbursed through the district/city expenditure budget. During the period of 2015-2018, two village heads (village of Malang Rapat and Penaga) were the suspects of corruption cases in Bintan District in the province of Riau Islands. There was no evaluation of the use of the village funds by the district government. The objective of this study was to gain an insight into the use of village funds in the province of Riau Islands. The study problem was how to evaluate the use, impact, and constraints in the utilization of village funds in the province of Riau Islands in 2018 (Case study in Bintan District and Lingga District). This study used a qualitative descriptive method, using interviews and observations for data collection. The results showed that a large portion of village funds was used for physical development in the village, while human development in the village was not yet properly implemented due to the limited allocation of village funds for empowerment and community development. The impact of village funds felt by the community for the addition of physical facilities in the village was significant, while the impact on empowerment and economy of the community was not. The constraints of the usage of the village funds were regulation, human resources, and coordination."

"ABSTRAKDana Desa merupakan salah satu sumber penerimaan desa berupa bantuan yangdiberikan oleh pemerintah pusat kepada desa dan digunakan untuk membiayaikegiatan pembangunan pemerintah desa. Desa diberikan kewenangan penuhdalam pengelolaan Dana Desa, sehingga pelaksanaan kegiatannya harus dapatdipertanggungjawabkan sesuai dengan peraturan yang berlaku. Tujuan penelitianini adalah untuk menganalisis pengelolaan dana desa di Desa Buni BhaktiKec.Babelan Kab. Bekasi. Penelitian ini menggunakan pendekatan post-positivistdengan metode pengumpulan data dilakukan melalui observasi dan wawancaramendalam. Hasil penelitian ini menunjukkan bahwa pengelolaan dana desa didesa Buni Bhakti telah sesuai dengan pedoman pengelolaan keuangan desa yangberlaku, meskipun masih terjadi permasalahan dalam hal pencatatan keuangan

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ABSTRACTVillage fund is one source of revenue for the village as support who provided bythe central government to the village and used to finance the construction of thevillage government. The village was given full authority in the management of theVillage Fund, so that the implementation of its activities should be accounted forin accordance with applicable regulations. The purpose of this study is to analyzethe management of village fund in Buni Bhakti Kec.Babelan Kab. Bekasi. Thisstudy uses a post-positivist approach and collectiong data by observation andinterview method. These results indicate that management of village fund in BuniBhakti in accordance with the guidelines applicable village financialmanagement, although still there is a problem in terms of financial records."

"Penelitian ini membahas tentang pelaksanaan tata kelola dana desa setelah UU No. 6 tahun 2014 Tentang Desa dan pelaksanaan sinkronisasi antara lembaga terkait tentang tata kelola dana desa. Penelitian ini merupakan penelitian hukum normatif. Pelaksanaan tata kelola dana desa setelah UU No. 6/2014 masih terjadi disharmonisasi. Regulasi sektoral yang dikeluarkan oleh KemenDesa PDTT serta Kemendagri, dari aspek praktis di lapangan pelaksanaannya dirasakan masih menyulitkan bagi aparat desa. Pelaksanaan sinkronisasi antara lembaga terkait tentang tata kelola dana desa belum berjalan dengan optimal. Sinkronisasi belum dapat dilakukan karena masing-masing lembaga membentuk sendiri-sendiri regulasi sektoral. Implementasi suatu regulasi sangat mungkin bersinggungan dengan regulasi lainnya, bahkan pada praktiknya terdapat regulasi yang justru menyandera pelaksanaan dana desa itu sendiri. Ego sektoral masih mendominasi dalam menyusun regulasi, dan belum sepenuhnya mempertimbangkan secara matang implikasinya. Oleh karena itu, dalam hal yang berkaitan dengan desa, maka ketika Kemendagri akan melakukan pengaturan yang berkaitan dengan desa, harus berkoordinasi dengan KemenDesa, PDTT yang memiliki tugas, tanggung jawab dan kewenangan yang berkaitan dengan desa. Sehingga peraturan yang dikeluarkan oleh Kemendagri sudah merupakan hasil sinkronisasi dengan KemenDesa PDTT. Dengan dilakukannya sinkronisasi terhadap urusan pemdes dengan urusan pemda, maka implikasi pada level pelaksanaan adalah adanya acuan yang lebih jelas dan tidak ambigu. Berdasarkan analisa, diusulkan saran Perlunya proses pembentukan setiap regulasi oleh sektoral yang berkaitan dengan tata kelola dana desa melibatkan kementerian/lembaga terkait; Perlunya melaksanakan UU No. 30/2014 tentang Administrasi Pemerintahan dalam hal terjadi konflik regulasi dan konflik kewenangan; serta pemerintah hendaknya menghindari perubahan regulasi yang berdampak pada perubahan vital penyusunan RPJMDes dan APBDes.

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This study discusses the implementation of village fund governance after Law no. 6 year 2014 About the Village and implementation of synchronization between related institutions on village fund governance. This research is normative law research. Implementation of village fund governance after Law no. 6 2014 there is still disharmonization. Sectoral regulations issued by Ministry of Village and MoHA, from the practical aspect of the implementation field are still difficult for village officials. Implementation of synchronization between related institutions about governance of village funds has not run optimally. Synchronization can not be done because each institution establishes its own sectoral regulations. Implementation of a regulation is very likely to be tangent to other regulations, even in practice there is a regulation that actually holds the implementation of the village funds themselves. Sectoral ego still dominates in drafting regulations, and has not fully considered the implications. Therefore, in matters relating to the village, then when the MoHA will make arrangements relating to the village, it should coordinate with the Ministry of Village with duties, responsibilities and authorities relating to the village. So the regulations issued by the MoHA is already a result of synchronization with the Ministry of Village. With the synchronization of the village government affairs with the local government affairs, the implications at the implementation level are the existence of clearer and unambiguous references. Based on the analysis, proposed suggestion The need for the process of forming any regulation by sectoral related to village fund governance involves ministries related institutions The need to implement Law No. 30 2014 on Government Administration in the event of a conflict of regulation and conflict of authority And the government should avoid regulatory changes that have an impact on the vital changes in the preparation of the Medium term village development plan and Village income and expenditure budget."

"Analisis Implementasi Kebijakan Pendampingan Dana Desa, di Kecamatan Parung, Kecamatan Bojong Gede dan Kecamatan Sukaraja Kabupaten Bogor. Penelitian ini menggunakan paradigma Post Positivisme dan jenis penelitian kualitatif-deskriptif. Data dikumpulkan melalui wawancara mendalam, observasi dan dokumentasi. Dalam penelitian ini teknik analisis yang digunakan adalah metode ilustratif illustrative method. Hasil dari penelitian ini menunjukkan bahwa Implementasi Kebijakan Pendampingan Dana Desa di Kecamatan Parung cukup optimal, terlihat dari aspek proses pendampingan yang berjalan dengan cukup baik, interaksi dan komunikasi antar pihak terkait berjalan dengan lancar dan koordinasi yang saling mendukung. Pendampingan Kecamatan Sukaraja berjalan kurang optimal. Interaksi dan komunikasi serta koordinasi antar pihak terkait belum berjalan dengan maksimal. Pendampingan di Kecamatan Bojong Gede berjalan kurang optimal, proses pendampingan belum berjalan dengan baik, interaksi dan komunikasi yang terjalin pun belum maksimal. Faktor berpengaruh dalam implementasi pendampingan dana desa di Kecamatan Parung yakni kompetensi, profesionalitas, pengalaman yang cukup baik dari pendamping, komitmen yang tinggi, serta pemahaman pendamping yang baik terhadap kebijakan dan tantangan sosiokultural desa. Di Kecamatan Sukaraja, kompetensi pendamping masih kurang, pengalaman dan jumlah yang sangat minim. Komitmen serta pemahaman yang kurang akan isi dan tujuan kebijakan, kurangnya koordinasi antara kepala desa dengan sekretaris desa. Kecamatan Bojong Gede memiliki pendamping yang belum berpengalaman, serta kondisi politik desa cukup signifikan berpengaruh terhadap implementasi kebijakan, serta sosiokultural masyarakat yang menjadi tantangan tersendiri bagi pendamping. Pendampingan di Kecamatan Parung memberikan dampak pada efektivitas penggunaan dana desa. Pendampingan di Kecamatan Sukaraja belum memberikan dampak dan pendampingan di Kecamatan Bojong Gede cukup memberikan dampak terhadap efektivitas dan penggunaan dana desa, namun memang belum terlalu optimal.

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Analysis of Policy Implementation of Village Fund Assistance, in Parung District, Bojong Gede District and Sukaraja District, in Bogor Regency This study uses Post Positivism paradigm. The type of research used in this study is qualitative descriptive. Data were collected through in depth interviews, observation and documentation. In this research the analytical technique used is illustrative method illustrative method.

The results of this study showed that the Implementation of Village Fund Assistance Policy in Parung district is quite optimal, seen from the aspect of the mentoring process that runs quite well, interaction and communication between related parties run smoothly and mutually supportive coordination. Local Assistance in Sukaraja district runs less than optimal. Interaction and communication and coordination between related parties have not run maximally. Assistance in the Bojong Gede District runs less than optimal, the mentoring process has not gone well, the interaction and the communication that was established was not maximized.

There are influential factors in the implementation of village fund assistance in Parung district, namely the competency and professional aspect which is good enough from the assistant, the experience of the assistant, the high commitment, and the good companion understanding on village sociocultural policies and challenges. In Sukaraja district the aspect of companion competence is still lacking, experience and amount very minimal. Commitment and lack of understanding of the content and policy objectives, lack of coordination between the village head and the village secretary.

Bojong Gede District has an inexperienced companion, as well as the political condition of the village significantly influences the implementation of policy, and sociocultural community that becomes a challenge for the companion. Assistance in Parung has an impact on the effectiveness of the use of village funds. The assistance in Sukaraja district has not yet had an impact and assistance in the Bojong Gede District has had considerable impact on the effectiveness and use of village funds, but it is not yet optimal. "

"Istilah desa sudah dikenal jauh sebelum penjajahan Belanda dimulai, dan sebagaimana dikemukakan oleh bahwa: Tidak dapat diketahui dengan pasti kapan permulaan adanya ?Desa? (Suryaningrat,1992), Sedangkan yang dimaksud Desa adalah suatu kesatuan masyarakat hukum yang mempunyai susunan asli berdasarkan hak asal usul yang bersifat istimewa (Widjaja, 2008). Desa merupakan institusi yang otonom dengan tradisi, adat istiadat dan hukumnya sendiri serta relatif mandiri (Widjaja, 2008). Sebutan Desa sangat beragam di Indonesia, pada awalnya merupakan organisasi komunitas lokal yang batas-batas wilayahnya, dihuni oleh sejumlah penduduk, dan mempunyai adat-istiadat untuk mengelola dirinya sendiri atau self-gouverning community ( Eko, 2008). Dalam perjalanan sejarah bangsa Indonesia sejak jaman penjajahan hingga sekarang, keberadaan Desa diakui dalam berbagai peraturan perundang-undangan. Seiring dengan perkembangan jaman dan tuntutan masyarakat desa dapat diubah statusnya menjadi kelurahan sebagaiaman diatur dalam peraturan perundang-undangan sesuai dengan usul dan prakarsa Pemerintah desa bersama Badan Permusyawaratan Desa. Pada tahun 2005 sebagian desa di Kabupaten Tangerang diubah statusnya menjadi Kelurahan. Hal yang sama juga di Kota Serang pada tahun 2011 sebagian desa diubah menjadi Kelurahan. Desa dengan Kelurahan adalah berbeda, Desa adalah otonom yang diberi kewenangan untuk mengurus dan mengatur rumah tangganya sendiri, sedangkan kelurahan adalah SKPD Kabupaten/Kota. Dalam perubahan tersebut terjadi pro dan kontra, serta tidak sebagaimana yang diharapkan oleh masyarakat. Sehubungan dengan perubahan status tersebut dilakukan penelitian terhadap perubahan desa menjadi kelurahan suatu kajian kelembagaan. Dalam penelitian ini yang dimaksud dengan kelembagan adalah organisasi, karena istilah kelembagaan dan organisasi penggunaannya dapat dipertukarkan (Uphoff, 1986). Adapun ruang lingkup penelitian ini adalah perubahan struktur, teknologi, produk, orang budaya organisasi dan budaya masyarakat. Penelitian ini merupakan studi kasus, pendekatan yang dilakukan adalah penelitian kualitatif dengan paradigm penelitian post positivisme, Sebagai unit analisis adalah 5 (lima) kelurahan di Kecamatan Kelapa Dua Kab. Tangerang, dan 3 (tiga) kelurahan di Kecamatan Taktakan Kota Serang. Dalam penelitian ini menghasilkan 4 (empat) temuan pokok sesuai tujuan penelitian. Pertama, proses perubahan desa menjadi kelurahan tidak didasarkan aspirasi masyarakat, melainkan lebih banyak kepentingan politis baik di Tangerang maupun Serang; kedua di Tangerang pelayanan kepada masyarakat diluar jam kerja tidak maksimal, karena hilangnya unsur wilayah dalam struktur organisasi kelurahan, sedangkan di Serang pelayanan kepada masyarakat menjadi maksimal; ketiga, baik di Tangerang maupun Serang, status perangkat desa yang menjadi perangkat kelurahan sampai saat ini belum jelas; keempat, di Tangerang dengan desa berubah menjadi kelurahan, maka terjadi perubahan nilai-nilai di masyarakat, sedangkan di Serang tidak terjadi. Dalam perubahan desa mejadi kelurahan di masa yang akan datang maka di rekomendasikan, pertama perlu dilakukan sosialisasi terlebih dahulu, agar tidak terjadi pro dan kotra di masyarakat; kedua, perlu dipersiapkan desain organisasi kelurahan yang berasal dari desa; ketiga, perlu kejelasan status SDM dalam perubahan desa menjadi kelurahan; keempat, agar nilai-nilai budaya masyarakat desa tidak hilang maka perlu diakomodir pada kelurahan yang berasal dari desa.

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Desa (village) is a term that has been used for a long time ago prior to the Dutch colonization as stated by Suryadiningrat (1992) that it is unknown when exactly it was first introduced. Desa (village) is a unit of law abiding society that has an original structure based on the privilege rights of origin (Widjaja, 2008). Desa is an autonomous institution with their own traditions, customs and laws, which is relatively independent (Widjaja, 2008). Desa is very diversified in Indonesia. In the beginning it was a local community organization whose territorial boundaries were dwelled by a number of people that had customs to self- govern or self-governing community (Eko, 2008).

In the history of Indonesian nation the existence of desa has been acknowledged in various rules of laws ever since the colonization era until today. Along with the progress of the time and the demands, the status of desa community can be transformed into a village administrative unit (kelurahan) as stipulated in the rules of laws based on the proposal and ideas of the village governance along with Village Consultative Board (Badan Permusyaratan Desa).

In year 2005 the status of the majority of villages in Tangerang regency were transformed into village administrative unit. In year 2011 the same went for that of Serang city. Desa and village administrative unit are different. The former is an autonomy that is authorized to self-govern their affairs whereas the latter is Regency/City Apparatus Work Unit (SKPD). Such changes raised the case of for and against, and in fact, they are far from their expectations. In relation to that, the research of institutional studies was conducted concerning the changes from desa to village administrative unit.

In this research what is meant by institution is organization because both terms can be used interchangeably (Uphoff, 1986). The scope of the research is the changes in structure, technology, products, people, organization and society cultures. This research is a case study adopting qualitative approach with post positivism research paradigm. As the units of analysis, there are 5 (five) village administrative units in KelapaDua district of Tangerang regency, and 3 (three) village administrative units in Taktakan district of Serang city.

The research found 4 (four) main findings in line with the purposes of the research. Firstly, the changes from desa to village administrative unit did not come from the society's aspirations, in fact it was dominantly based on political interests both in Tangerang and in Serang.; secondly, in Tangerang the public services outside working hours were not optimum due to the loss of territorial element within the village administrative unit organization, but in Serang the services were optimum; thirdly, either in Tangerang or in Serang, the status of the village apparatus that had been shifted to village administrative unit apparatus was not yet clear ; fourthly, in Tangerang changing values within the society occurred, but not in Serang.

In conclusion, for future changes it is, therefore, necessary to give the following recommendations: first, it is necessary to conduct socialization first prior to the changes to avoid the case for and against within the society; second, it is also necessary to prepare organizational design of a village administrative unit that is originallya desa; third, for such changes it is also necessary to have a clear status of the human resources; fourth, in order to avoid the loss of the village communal valuesit is, therefore, necessary to accommodate them in the village administrative unit originated from a desa."

"Saat pandemi Covid-19 hadir di Indonesia, ruang gerak masyarakat menjadi terbatas dan mengubah banyak aspek kehidupan. Sektor perekonomian serta sektor kesehatan menjadi sektor yang paling terdampak akibat adanya pandemi Covid-19 di Indonesia. Adanya pembatasan sosial berkontribusi pada melemahnya perekonomian, baik dari tingkat nasional, bahkan hingga ke individu masyarakat. Hal tersebut tentu juga berimbas pada Kabupaten Kebumen. Terlebih, selama beberapa tahun berturut-turut Kebumen ditetapkan sebagai kota termiskin di Jawa Tengah. Namun di tengah kondisi perekonomian yang sedang melemah, salah satu desa di Kebumen, kabupaten termiskin di Jawa Tengah, Desa Karangsari mampu mendapatkan gelar pelopor Kampung Tangguh Nusantara Candi, sebuah penghargaan yang diberikan oleh Polisi Daerah (Polda) Jawa Tengah kepada desa yang mampu menjaga kestabilan pangan, keamanan, dan kesehatan dalam kondisi Covid-19 serta memiliki penanganan Covid-19 terbaik. Dana desa digunakan untuk menjaga kesehatan sampai ke tingkat desa. Dalam mengatasi kondisi pandemi Covid-19, pemerintah merilis kebijakan refocusing dana desa dalam rangka percepatan penanganan kasus Covid-19. Tujuan dari penelitian ini adalah untuk melihat gambaran implementasi kebijakan pemanfaatan dana desa untuk penanganan Covid-19 di Desa Karangsari pada tahun 2020-2021. Penelitian ini merupakan penelitian studi kasus dengan pendekatan kualitatif. Subjek penelitian ini adalah stakeholder di tingkat Pemerintah Kabupaten hingga Pemerintah Desa yang dipilih berdasarkan kesesuaian informasi yang dibutuhkan. Hasil penelitian menunjukan bahwa pemanfaatan dana desa untuk penanganan Covid-19 baik dari sisi komunikasi, struktur birokrasi, disposisi, sumber daya, serta kondisi sosial politik di Desa Karangsari yang sudah berjalan cukup baik walau masih ada beberapa hal yang perlu diperbaiki. Walaupun masih belum memenuhi target pemanfaatan dana desa yang sebesar 7 persen dari target 8 persen, peran dan dukungan pelaksana kebijakan di sektor kesehatan memberikan kontribusi yang baik sehingga Desa Karangsari mendapatkan penghargaan Kampung Tangguh Nusantara Candi.

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When the Covid-19 pandemic arrived in Indonesia, people's space for movement became limited and changed many aspects of life. The economic sector and the health sector are the sectors most affected by the Covid-19 pandemic in Indonesia. The existence of social restrictions contributed to a weakening of the economy, both at the national level and even down to the individual community. This of course also has an impact on Kebumen Regency. Moreover, for several years in a row Kebumen has been designated as the poorest city in Central Java. However, in the midst of a weakening economic condition, one of the villages in Kebumen, the poorest district in Central Java, Karangsari Village was able to get the title of pioneer of Kampung Tangguh Nusantara Candi, an award given by the Central Java Regional Police (Polda) to villages that are able to maintain stability. food, safety and health in Covid-19 conditions and has the best handling of Covid-19. Village funds are used to maintain health down to the village level. In overcoming the conditions of the Covid-19 pandemic, the government released a policy of refocusing village funds in order to accelerate the handling of the Covid-19 case. The purpose of this research is to see an overview of the implementation of the policy of utilizing village funds for handling Covid-19 in Karangsari Village in 2020-2021. This research is a case study research with a qualitative approach. The subjects of this study were stakeholders at the District Government to Village Government levels who were selected based on the appropriateness of the information needed. The results of the study show that the use of village funds for handling Covid-19 both in terms of communication, bureaucratic structure, disposition, resources, and socio-political conditions in Karangsari Village has been going quite well although there are still some things that need to be improved. Although it still has not met the village fund utilization target of 7 percent of the 8 percent target, the role and support of policy implementers in the health sector made a good contribution so that Karangsari Village won the Kampung Tangguh Nusantara Candi award."

"Undang-Undang Nomor 6 Tahun 2014 tentang Desa memberikan banyak perubahan kepada desa, salah satunya mengenai kedudukan desa sebagai subjek pembangunan atau yang dikenal dengan konsep Desa Membangun. Dalam rangka memperkuat kedudukan desa sebagai subjek pembangunan dan meningkatkan status desa, Pemerintah melakukan redistribusi ekonomi melalui dana desa. Namun pada pelaksanannya, dana desa belum mampu memberikan kontribusi dalam peningkatan status desa. Oleh karena itu, Penelitian ini bertujuan untuk menganalisa keterkaitan pengaturan pengelolaan dana desa dalam peraturan perundang-undangan di tingkat pusat dan daerah, pelaksanaan pengelolaan dana desa yang dihadapi oleh Pemerintah Desa Cileungsi Kidul, dan cara untuk mewujudkan konsep Desa Membangun pada Desa Cileungsi Kidul yang didasarkan pada pengelolaan keuangan desa yang optimal. Hasil Penelitian ini menunjukkan bahwa peraturan perundang-undangan mengenai pengelolaan dana desa masih terlalu banyak, rumit, tumpang tindih, dan sering mengalami perubahan yang tidak diiringi dengan sosialisasi yang memadai. Adapun terhadap pelaksanaan pengelolaan dana desa di Desa Cileungsi Kidul belum sepenuhnya sesuai dengan ketentuan peraturan perundang-undangan. Konsep Desa Membangun pada Desa Cileungsi Kidul dapat terwujud apabila Pemerintah, Pemerintah Kabupaten Bogor, dan Pemerintah Desa Cileungsi Kidul memperhatikan keseluruhan tahapan pengelolaan keuangan desa yang diatur dalam peraturan perundang-undangan, terutama rekomendasi kebijakan berupa shopping list yang telah disampaikan oleh Pemerintah. Metode dalam penelitian ini adalah yuridis normatif yang mengkaji rumusan masalah dari sudut pandang peraturan perundang-undangan.

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Law No. 6 of 2014 concerning Village provides a lot of changes to the village. One of them is the inception of the Village-to-Develop concept which elaborates villages position as the subject of development. In order to strengthen the position of the village as the subject of development and improve the status of the village, the Government carried out economic redistribution through Village Fund. However, Village Fund has not been able to improve the status of the village. Therefore, this research aims to analyze the interrelatedness between the Village Fund management arrangements in the regulatory at the central and regional levels, the implementation of the Village Fund management faced by the Government of Cileungsi Kidul Village, and how to realize the concept of the Village-to-Develop in the Cileungsi Kidul Village, which is based on optimal village financial management. The results of this research indicate that laws and regulations regarding the management of the Village Fund are still too many, complicated, overlapping, and often being changed without the adequate socialization. The implementation of the Village Fund management in Cileungsi Kidul Village has not been thoroughly appropriate with the provisions of the regulatory. The concept of the Village-to-Develop in Cileungsi Kidul Village can be realized if the Central Government, Bogor Regional Government, and Cileungsi Kidul Village Government pay attention to the whole stages of the village financial management as regulated in the regulatory, especially policy recommendations which is called the shopping lists that have been submitted by the Central Government. This research uses a normative juridical method which reviews the problem formulations from the regulatory viewpoint."

"Evaluasi ini bertujuan untuk melihat proses pengelolaan program desa wisata oleh BP Dewi Tetebatu. Tujuan lainnya yaitu untuk mengetahui keberhasilan desa wisata berdasarkan aspek partisipasi dan pemberdayaan masyarakat. Hal ini karena keterlibatan masyarakat dalam proses pengembangannya penting untuk memicu desa wisata yang partisipatif. Studi sebelumnya terkait evaluasi desa wisata fokus pada hasilnya saja, sehingga penting untuk mengevaluasi proses pengelolaan programnya. Maka, evaluasi ini akan berfokus pada evaluasi proses pengelolaan desa wisata oleh BP Dewi. Studi ini menggunakan metode means-ends structures untuk mengetahui kesesuaian program dengan tujuan awalnya. Metode ini tepat digunakan karena mampu membantu peneliti melihat proses input hingga impact suatu program. Hasil evaluasi berdasarkan metode ini menunjukkan bahwa proses pengelolaan desa wisata oleh BP Dewi di Tetebatu sudah berjalan baik. Melalui program SMI dan BAS, BP Dewi berhasil membuat masyarakat mampu mengelola dan mempromosikan destinasi wisatanya. Terkait tata kelola, masyarakat sudah mampu memberikan hospitality sesuai standar kepada pengunjung. Kemudian, pelaku wisata sudah mampu mempromosikan usahanya secara mandiri maupun kolaborasi dengan agen perjalanan wisata. Hasil ini tercapai karena partisipasi aktif masyarakat dalam setiap proses pengelolaan desa wisata.

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This evaluation aims to see the process of managing the tourism village program by BP Dewi Tetebatu. Another goal is to determine the success of the tourism village based on aspects of community participation and empowerment. This is because community involvement in the development process is important to trigger a participatory tourism village. Previous studies related to the evaluation of tourism villages focus on the results only, so it is important to evaluate the program management process. Thus, this evaluation will focus on evaluating the process of tourism village management by BP Dewi. This study uses the means-ends structures method to determine the suitability of the program with its initial objectives. This method is appropriate to use because it is able to help researchers see the input process to the impact of a program. The results of the evaluation based on this method show that the process of tourism village management by BP Dewi in Tetebatu has been running well. Through the SMI and BAS programs, BP Dewi succeeded in making the community able to manage and promote their tourist destinations. Regarding governance, the community has been able to provide hospitality according to standards to visitors. Then, tourism actors have been able to promote their businesses independently and collaborate with travel agents. These results were achieved due to the active participation of the community in every process of managing the tourism village."

"Sejak terbitnya Undang-undang tentang Desa pada tahun 2014, desa sebagai pemerintah daerah pada tingkat terendah di Indonesia, memiliki hak otonomi untuk mengatur anggarannya. Salah satu mandat dari undang-undang ini adalah lahirnya program Dana Desa. Seperti yang dinyatakan di dalam undang-undang tersebut, tujuan dari program Dana Desa adalah untuk meningkatkan kesejahteraan dan kesetaraan pembangunan desa. Penelitian ini menganalisa pengaruh Dana Desa terhadap pembangunan desa di Kabupaten Simalungun, Provinsi Sumatera Utara, yang memiliki potensi ekonomi yang cukup baik. Desain empiris pada penelitian ini adalah pendekatan difference-in-difference seta panel data untuk 386 desa dari tahun 2014 sampai 2018. Indeks Pembangunan Desa (IPD) digunakan untuk menggambarkan pembangunan desa. Hasil penelitian ini menunjukkan bahwa Dana desa secara parsial mempengaruhi status pembangunan desa dengan meningkatkan kualitas infrastruktur dan administrasi pemerintahan desa.

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Since the establishment of Indonesia’s Village Law in 2014, the village, as the lowest tier of regional government in Indonesia, has the autonomy to regulate its budget. A mandate of the Village Law is implementing the Village Fund program. As stated in the law, the objective of the Village Fund program is to improve the welfare and equity of village development. This research paper analyses the impact of the Village Fund on rural development in Simalungun District, in North Sumatera Province, which has significant economic potential. This empirical design relies on a difference-in-difference approach and panel data for 386 villages from 2014 to 2018. The Village Development index reflects rural development. The result indicates that Village Fund partially impacted the village development status by improving the quality of infrastructure and enhancing village government administration."