IMPLEMENTASI KEBIJAKAN DANA DESA BERDASARKAN PERATURAN MENTERI KEUANGAN NOMOR 93 TAHUN 2015 PADA KECAMATAN GANRA KABUPATEN SOPPENG
Abstract
Penelitian ini bertujuan untuk mendeskripsikan pelaksanaan
kebijakan dan melihat faktor-faktor yang menghambat pelaksanaan
Dana Desa. Penelitian ini menggunakan metode pendekatan
deskriptif-kualitatif. Pengumpulan data dilakukan melalui
wawancara, studi pustaka, dokumentasi, dan internet searching. Hasil
penelitian ini menunjukkan bahwa pelaksanaan dana desa di
Kecamatan Ganra Kabupaten Soppeng secara keseluruhan telah
berjalan sesuai dengan Peraturan Menteri Keuangan Nomor 93 Tahun
2015 tentang tata cara pengalokasian, penyaluran penggunaan,
pemantauanm, dan evaluasi. Namun, pada tahap penyaluran terjadi
keterlambatan dari tanggal yang telah ditentukan. Faktor
Penghambat dalam pelaksanaan Dana Desa yaitu keterlambatan
membuat Petunjuk Teknis (Juknis) dan juga Kualitas Sumber Daya
Manusia.
Kata Kunci: Dana Desa, APBN, dan APBD.
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