Evaluasi pemanfaatan dana desa di Desa Rumoong Atas Kecamatan Tareran Kabupaten Minahasa Selatan
DOI:
https://doi.org/10.58784/rapi.377Keywords:
village fund, village fund management, poverty alleviation, stunting prevention, village-owned enterprisesAbstract
This study evaluates the utilization of Village Funds in Rumoong Atas Village, Tareran District, South Minahasa Regency, Indonesia, in accordance with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration (Permendes PDTT) No. 13 of 2023. The regulation prioritizes the allocation of Village Funds for four main programs: extreme poverty alleviation, food and livestock security, stunting prevention and reduction, and priority sector development. Using a qualitative descriptive method, data were collected through documentation, interviews, and direct observation of the village government’s implementation of these programs. The findings show that the implementation of Village Fund programs in Rumoong Atas Village partially complies with the regulation. The village did not implement the direct cash transfer (BLT) program for extreme poverty alleviation but successfully carried out programs on food and livestock security, stunting prevention, and priority sector development, including additional capital for village-owned enterprises (BUMDes). This study contributes to the evaluation of local government performance in managing Village Funds and highlights areas for policy improvement to enhance community welfare and accountability.
Downloads
References
Afifuddin. (2012). Pengantar administrasi pembangunan: Konsep, teori, dan implikasinya di era reformasi. Alfabeta.
Ashari, A., Jumardi., Salam., Wahidayanti., Permata, S. (2021). Efektifitas pengelolaan dana desa dalam upaya meningkatkan pembangunan yang islami di Desa Patilereng. Jurnal Adz-Dzahab: Jurnal Ekonomi Dan Bisnis Islam, 6(1). 52-66. https://journal.uiad.ac.id/index.php/adz-dzahab/article/view/584
Dalipang, M. I., Kalangi, L., & Kalalo, M. Y. B. (2019). Evaluasi Akuntabilitas dan transparansi pengelolaan Alokasi Dana Desa (ADD) di Desa Sea Satu Perumahan CHT, Kabupaten Minahasa. Jurnal EMBA: Jurnal riset ekonomi, Manajemen, Bisnis dan Akuntansi, 7(4). https://ejournal.unsrat.ac.id/v2/index.php/emba/article/view/25470
Dunn, W. N. (2000). Pengantar analisis kebijakan publik. Edisi kedua. Gadjah Mada University Press
Hidayat, A., Mehilda, S., & Hendarsyah, D. (2022). Pengaruh belanja desa terhadap kesejahteraan masyarakat. Jurnal Ekonomi-Qu, 12(1), 126-136. https://doi.org/10.35448/jequ.v12i1.16302
Irmansyah, I., Mustafa, S. W., & Hamid, R. S. (2021). Efektivitas kebijakan dana desa terhadap pembangunan infrastruktur. Jesya (Jurnal Ekonomi & Ekonomi Syariah), 4(2), 1086–1095. https://doi.org/10.36778/jesya.v4i2.479
Kieso, D. E., Weygandt, J. J., & Warfield, T. D (2017). Akuntansi keuangan menengah. Volume 1. Edisi IFRS. Salemba Empat.
Massie, L. A. S., Manossoh, H., & Kapojos, P. M. (2022). Perencanaan pengelolaan keuangan desa di Desa Amongena 1 Kecamatan Langowan Timur Kabupaten Minahasa, Jurnal LPPM, 6(1). 131-138. https://ejournal.unsrat.ac.id/v2/index.php/lppmekososbudkum/article/view/41604
Peraturan Menteri Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi Nomor 13 Tahun 2023 tentang Petunjuk Oprasional Atas Fokus Penggunaan Dana Desa Tahun 2024.
Rezeki, Y. K., Angelia, N., & Kurniaty, E. Y. (2023). Efektivitas pengelolaan dana desa dalam upaya peningkatan pembangunan di desa Sifaoroasi Kecamatan Huruna Kabupaten Nias Selatan. Jurnal Ilmiah Administrasi Publik Dan Pemerintahan (JIAPP), 1(1), 52–57. https://doi.org/10.31289/jiaap.v1i1.1168
Warren, C. S., Reeve, J. M., Duchac, J. E., Wahyuni, E. T., & Jusuf, A. A. (2005). Pengantar akuntansi. Adaptasi Indonesia. Salemba Empat.
Waworuntu, D. J., Engka, D. S. M., & Walewangko, E. N.. (2022). Analisis pengelolaan dana desa dalam meningkatkan pembangunan masyarakat di Desa Mokobang Kecamatan Modoinding. Jurnal Berkala Ilmiah Efisiensi, 22(6), 25–36. https://ejournal.unsrat.ac.id/index.php/jbie/article/view/42880
Welan, V. P. R., Kawung, G. M. V, & Tumangkeng, S. Y. L. (2019). Peran dana desa dalam memberdayakan ekonomi masyarakat Desa Ranowangko Kecamatan Tombariri. Jurnal Berkala Ilmiah Efisiensi, 19(04), 95-106. https://ejournal.unsrat.ac.id/v3/index.php/jbie/article/view/26567/26189
Saryono., Anggraeni, M. D. (2017). Metode penelitian kualitatif dan kuantitatif. Nuha Medika
Sujarweni, V. W. (2022) Akuntansi sektor publik: Teori, konsep, dan aplikasi. Pustaka Ilmu Press.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Thriver Merelygod Karundeng, Treesje Runtu, Diana N. Lintong

This work is licensed under a Creative Commons Attribution 4.0 International License.
Under this license then authors free to:
- Share - copy and redistribute the material in any medium or format.
- Adapt - remix, transform, and build upon the material for any purpose, even commercially.
The licensor cannot revoke these freedoms as long as you follow the license terms.
Under the following terms:
- Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
- No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.
Notices:
- You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
- No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.