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"Alokasi dana desa (ADD) merupakan salah satu kebijakan pemerintah untuk mendukung otonomi desa dan desentralisasi, sehingga merupakan instrument untuk membangun dan mengembalikan kepercayaan dalam pengelolaan negara yang selama kurun waktu lama desa selalu dimarginalkan dan sebagai obyek pemerintah tingkat atasnya."

"The research has aim to nalyze the effectiveness of allocation, management and using of village-fund-allocation (ADD) in "X" Regency and analyze the impact of ADD toward the improvement of public infrastructure, manpower absorption as well as the empowerment of people and village institutions. The research was performed in 18 sub-districts, in which on every sub-district two villages are chosen, that is one village classified as 'urban village' that located near the sub-district capital and other village classified as 'rural village' that is a village categorized as isolated. Meanwhile as respondents of research on every village are boards of village institutions: board of village representatives board (BPD), board of village community devense board (LKMD), board of neighbourhood organization (RT), board of family welfare empowerment (PKK), board of youth organization (Karang Taruna), and board of civil defense taskforce (Satgas Hansip) - each of them represented by one person. Thus, totally for entire research field ('X' Regency) there are 216 respondents. Collection of secondary and primary data performed through survey on site using questionnaire. Result of research shows that many regulation regarding ADD are not well implemented according to the existing laws. A large part of people more prefer to ADD with different amount for each village considering some factors such as the number of people, village accessibility, potential owned by each village, etc. However, the majority of people consider that ADD has positive impact and multiplier affect significantly for them such as the improvement of public infrastructure, improvement of people's knowledge, the increasing of people participation in village development and manpower absorption."

"Penelitian ini memfokuskan perhatian pada pengelolaan Alokasi Dana Desa Penelitian ini bertujuan untuk 1) Mengetahui apakah pengelolaan Alokasi Dana Desa di Desa Sardonoharjo Ngaglik Sleman tahun 2017 telah menerapkan prinsip prinsip Good Governance. 2) Mengetahui tahapan pengelolaan Alokasi Dana Desa dan kendalanya di Desa Sardonoharjo Ngaglik Sleman tahun 2017. 3) Mengetahui Kinerja Keuangan Desa di Desa Sardonoharjo Ngaglik Sleman tahun 2017. Penelitian ini merupakan penelitian kualitatif dimana peneliti melakukan wawancara mendalam kepada narasumber untuk menggali informasi sehingga diperoleh penelitian yang obyektif mengenai alokasi dana desa, hal ini dilakukan mengingat wawancara mendalam merupakan strategi penelitian yang tepat untuk mengetahui secara mendetail baik dari pihak pemerintah desa dan perangkat desa. Kesimpulan penelitian ini bahwa 1) Sistem Pengelolaan Alokasi Dana Desa di Desa Sardonoharjo telah menerapkan prinsip-prinsip good governance. 2). Tahapan Pengelolaan Alokasi Dana Desa menerapkan Perencanaan, Pelaksanaan dan Pertanggungjawaban Alokasi Dana Desa secara teknis maupun administrasi sudah cukup baik, namun dalam hal pertanggungjawaban administrasi terkendala dengan keterlambatan laporan dari pedukuhan dan pihak desa agak kesulitan dalam menerapkan Sistem Keuangan Desa (SISKEUDES). 3) Pengukuran Kinerja Keuangan Desa di Desa Sardonoharjo didasarkan pada tingkat efektivitasnya yaitu sebesar 97% yang berarti efektif."

"Penyelenggaraan pemerintahan desa berdasarkan UU No. 32 Tahun 2004 dan PP No. 72 Tahun 2005 tentang Desa merupakan landasan yuridis formal yang menyatakan bahwa desa adalah daerah otonom. Sebagai konsekuensinya, desa mendapat dana transfer dari pemerintah diatasnya (pemerintah kabupaten) sebagai bagian dari prinsip ?money follow fungtion?. Dana transfer ini dikenal dengan nama Alokasi Dana Desa (ADD).Penelitian ini bertujuan untuk menghitung Alokasi Dana Desa dengan menggunakan pendekatan regresi, dimana dengan cara ini akan didapat besaran kapasitas dan kebutuhan fiskal masing-masing desa yang kemudian akan dihitung fiskal gap. Dasar pengalokasian dana desa adalah fiskal gap (ADD Proporsional) dan belanja pegawai (ADD Minimal). Hal inilah yang menjamin ketepatan alokasi dana desa dengan menggunakan pendekatan regresi.Hasil penelitian menunjukan bahwa penggunaan pendekatan regresi dalam upaya menghitung Alokasi Dana Desa di Kabupaten Pemalang lebih baik dibanding menggunakan formula Surat Edaran Mendagri Nomor 140/640/SJ Tahun 2005, karena dengan pendekatan regresi kita dapatkan variabel-variabel yang signifikan dalam penghitungan kapasitas dan kebutuhan fiskal masingmasing desa. Disisi lain pendekatan regresi dalam menghitung kapasitas dan kebutuhan fiskal desa mempunyai kelemahan terutama terkait keterbatasan data (data potensi ekonomi desa dan pendapatan perkapita desa), sehingga apabila pemerintah kabupaten/kota berminat menggunakan pendekatan regresi sepatutnya pemerintah kabupaten/kota berkerjasama dengan BPS dalam penyediaan data desa yang lebih lengkap dan akurat.

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The governance of village according to UU No. 32/2004 and PP No. 72/2005 which concerning about village is a formal juridical cornerstone which states that village is autonomous. As a consequence, village should receive fund from local government (the regency) as the implementation of the principle of "money follows function". This transfer of fund known as Alokasi Dana Desa (ADD).

This research intends to calculate Alokasi Dana Desa using a regression approach, which will be obtained the amount of fiscal capacity and fiscal need for each village that show real fiscal gap. The basis used to allocate this funds is the fiscal gap (ADD Proportional) and expenditure of the officials (ADD Minimal). This regression approach ensures the accuracy of the allocation of funds to each village.

The result showed that the usage of a regression in order to calculate Alokasi Dana Desa in Pemalang Regency is better than using formula based on SE Mendagri No.140/640/SJ 2005, because with this regression approach we are able get significant variables in calculating capacity and fiscal need of each village. On the other hand, this regression approach in calculating capacity and fiscal need has weaknesses mainly related to the limitation of the data (datas of economic potency and per capita income of the village), so that if local governments were interested in using regression approach they should cooperate with BPS in the provision of more complete and more accurate datas of the villages."

"Penelitian ini bertujuan untuk mengetahui efektifitas penyaluran Alokasi Dana Desa pada empat desa sampel di empat kecamatan yang berbeda di Kabupaten Karangasem, Propinsi Bali dan disparitas (kesenjangan) pembangunan antar kecamatan. Perhitungan kuantitas Alokasi Dana Desa yang diterima tiap daerah harus sesuai dengan formula Alokasi Dana Desa (ADD) dengan menggunakan variabel, yaitu variabel-variabel yang berhubungan dengan karakteristik desa, seperti variabel kemiskinan, pendidikan, kesehatan, keterjangkauan desa, jumlah penduduk, luas wilayah, dan jumlah PBB desa serta variabel jumlah komunitas di desa, yaitu dusun, yang dihasilkan oleh masing-masing desa di Kabupaten Karangasem. Indikator efektifitas dapat dilihat dari penurunan tingkat kemiskinan dan juga peningkatan pertumbuhan ekonomi desa yang diproksikan pada PDRB Kecamatan, serta kecilnya tingkat disparitas (kesenjangan) antar wilayah kecamatan.Data yang digunakan dalam penelitian ini adalah data sekunder yang berasal dari Badan Pusat Statistik (BPS) Kabupaten Karangasem dan Propinsi Bali, Data Alokasi Dana Desa dari Badan Pemberdayaan Masyarakat dan Pembangunan Desa (BPMPD) Kabupaten Karangasem, serta Data Monografi Desa dan Kecamatan pada empat desa, yaitu Desa Pempatan, Desa Selat, Desa Bebandem, dan Desa Tenganan.Alat analisis yang digunakan dalam penelitian ini ada tiga macam, yaitu formula Alokasi Dana Desa yang disesuaikan dengan Surat Mendagri Nomor 140/640/SJ Tahun 2005 perihal Alokasi Dana Desa dari Pemerintah Kabupaten/Kota kepada Pemerintah Desa, sedangkan untuk menghitung disparitas (kesenjangan) pembangunan antar wilayah digunakan Indeks Williamson dan analisa Tipologi Klassen.Hasil yang diperoleh bahwa besarnya Alokasi Dana Desa yang diberikan ke setiap desa tidak menggunakan formula yang ditentukan dengan pembobotan tujuh variabel penting desa, tetapi menggunakan pembagian total jumlah desa di Kabupaten untuk penentuan ADDM (ADD Merata) dan pembagian total jumlah banjar dinas untuk penentuan ADDP (ADD Proporsional). Hasil perhitungan ini dianggap tidak adil bagi Desa, sehingga menimbulkan ketidakefektifan penyaluran ADD. Pemanfaatan ADD tidak disalurkan pada bidang-bidang yang dapat menggerakkan ekonomi desa. Ketidakefisienan ini menyebabkan kecenderungan berasosiasi dengan disparitas yang ditunjukkan dengan nilai Indeks Williamson yang mendekati satu, yaitu : Iw2004 = 0.378, Iw2005 = 0.389, Iw2006 = 0.404, Iw2007 = 0.410, dan Iw2008 = 0.421 yang berarti semakin timbul kesenjangan. Analisa Tipologi Klassen, menunjukkan bahwa pembangunan selama tahun 2004-2008 mengelompokan kecamatan Karangasem dan Manggis pada kuadran daerah yang cepat maju dan cepat tumbuh, sedangkan kecamatan Sidemen, Selat, Rendang, Kubu, Abang, dan Bebandem pada kuadran relative tertinggal.This research attempts to figure out the effectiveness of the distribution of Grant Allocation for Villages in four villages as sample in four different subdistricts in Karangasem Regency, Bali and disparity in development among subdistrics. The calculation of quantity for ?Village Grant Allocation? received by every district has to be match with ?Village Grant Allocation? formula using variables related to the characteristics of a village such as poverty, education, health, access to the village, population, the width of the area, and the number of the PBB and the number of the communities in the village i.e., orchard made by each village in Karangasem Region. The indicators of the effectiveness can be seen from the decrease of poverty level and an increase in economy growth of the village by proxy to PDRB of the subdistrict, and also low level of disparity among subdistrict.

Data used in this research are from Central Bureau of Statistics (BPS) Karangasem Region and the Province of Bali, Data of Village Grant Allocation from the Board of Community Empowerment and Village Development (BPMPD) Karangasem Region, and Data of Village and Subdistrict Monograph of four villages, namely Pempatan, Selat, Bebandem, and Tenganan. Three kinds of analysis tools are used in this research i.e.., the formula of Village Grant Allocation which is in line with Minister of Home Affairs Decree No. 140/640/SJ the year 2005 about Village Grant Allocation from the local government of region to the local government of the village/district. Meanwhile, to count disparity in development among districts, the tools used are Williamson Index and Klassen analysis in Typology.

The result shows that the amount of Village Grant Allocation given to every village didn?t use formula which is determined by weighing seven important variables of the villages, but it uses division of the total number of the villages in the region to determine ADDM (equal ADD) and division of the number of official ?banjar? to determine ADDP (Proportional ADD). The result of this calculation is considered unfair for the villages, so it makes ADD distribution ineffective. ADD is not distributed on the fields that can drive the economy of the village. This inefficiency has caused the tendency of associating with disparity as shown by the score of Williamson Index which is close to 1, i.e.,: Iw2004 = 0.378, Iw2005 = 0.389, Iw2006 = 0.404, Iw2007 = 0.410, and Iw2008 = 0.421 which means that there is greater disparity. The analysis of Klassen Typology shows that the development from 2004 to 2008 grouped Karangasem Region and Manggis into the quadrant of areas which easily develop and grow, while subdistricts like Sidemen, Selat, Rendang, Kubu, Abang, and Bebandem are in quadrant of areas which are relatively left behind."

"The study was conducted in order to know how the application of the principle of transparent, participatory, accountable, orderly and budget discipline in the management of the Village Fund Allocation (ADD) in the village of District Simanindo Samosir Regency. This research is expected to be useful for the government at the village, district and county in order how the conditions of application of the principle management of ADD that happened. This research was conducted in three villages Simanindo District. The three villages were taken as samples by using purposive sampling technique with two criteria, namely the number of people (many, medium, and a bit) and the main income of the villagers (tourism, agriculture, and the capital district). Respondents were Village Government Officials, Body of Village Council, Tim Implementing Activity, the District Assistance team and Community Leaders. This research was Conducted in-depth interviews with direct observations on the implementation of ADD. The results of this study indicate that for the planning and budgeting, implementation, administration and reporting and accountability activities of ADD the principle of transparent, participatory been run well, while the principle of accountability, and discipline the budget has been implemented well, although not perfect. The main obstacle in the application of the principle of accountability, and discipline the budget is the limited ability and knowledge implementation team, as well as the village treasurer in doing so orderly administration still needed guidance and assistance from the local government on an ongoing basis."