Dana Desa Dan Kemiskinan Studi Kasus Di Desa Kandui Kabupaten Barito Utara

Abstract

This study aims to analyze transparency, accountability, and public involvement in the management of Village Funds in Kandui Village, North Barito Regency, and to identify the factors that have led to the suboptimal poverty alleviation efforts despite the village's independent status. This study employs a descriptive qualitative approach with data collection techniques including in-depth interviews, observation, and documentation. The research informants consist of village officials, beneficiary communities, and community leaders/village consultative body (BPD). Data analysis was conducted through data reduction, data presentation, and conclusion drawing, with data validity testing using method and source triangulation. The results show that the management of Village Funds in Kandui Village has applied the principles of transparency through information boards and online media, accountability through the preparation of accountability reports (SPJ) and APBDes realization reports, and public involvement through hamlet deliberations and village deliberations. However, its implementation has not been fully optimal due to obstacles such as differing levels of community understanding, limited capacity of village officials, dynamic changes in poverty data, budget constraints, and the low active participation of some community members in deliberations. Although the village holds independent status with a relatively large Village Fund allocation, the poverty rate in Kandui Village remains relatively high (16.5%), indicating that the management of Village Funds has not been fully able to address structural challenges and significantly improve community welfare. This study recommends strengthening sustainable economic empowerment programs, enhancing the human resource capacity of village officials, and expanding access to information and community participation in the oversight of Village Funds.