OPTIMALISASI ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) DI DESA CISAAT KABUPATEN SUBANG, JAWA BARAT

Abstract

Abstract

The Village Fund is one source of income in every village, which comes from the government.  With the Village Fund, the amount of Village income will increase. Increasing village income is  intended to improve community service facilities in the form of meeting basic needs,  strengthening village institutions and other activities needed by village communities which are  decided through the Village Musrenbang. However, the existence of the Village Fund also raises  a new problem, namely that not a few people are worried about the management of the Village  Fund. This is related to the condition of village officials who are considered to have low quality  human resources, and the community is not yet critical of the management of the village income  and expenditure budget (APBDesa) so that the form of supervision carried out by the community  cannot be maximized. Although the preparation of the APBDes in Cisaat Village has involved  elements of the community, the impact has not been felt to the maximum so that improvements  and improvements are still needed so that the benefits are increasingly felt by the entire village  community 

Abstrak

Dana Desa meupakan salah satu sumber pemasukan di setiap desa, yang berasal dari pemerintah. Dengan  adanya Dana Desa, jumlah pendapatan Desa akan meningkat. Meningkatnya pendapatan desa  dimaksudkan untuk meningkatkan sarana pelayanan masyarakat berupa pemenuhan kebutuhan dasar,  penguatan kelembagaan desa dan kegiatan lainnya yang dibutuhkan masyarakat desa yang diputuskan melalui Musrenbang Desa. Tetapi dengan adanya Dana Desa juga memunculkan permasalahan baru,  yaitu tak sedikit masyarakat yang mengkhawatirkan tentang pengelolaan Dana Desa. Hal ini berkaitan  dengan kondisi perangkat desa yang dianggap masih rendah kualitas SDM-nya, dan belum kritisnya  masyarakat atas pengelolaan anggaran pendapatan dan belanja desa (APBDesa) sehingga bentuk  pengawasan yang dilakukan oleh masyarakat tidak dapat maksimal. Meskipun Penyusunan APBDes Desa  Cisaat sudah melibatkan unsur masyarakat, akan tetapi dampaknya belum dirasakan secara maksimal  sehingga masih diperlukan perbaikan dan peningkatan agar manfaatnya semakin dirasakan oleh seluruh  masyarakat Desa