Pengembangan Indikator Pemantauan dan Evaluasi Penggunaan Dana Desa (Studi pada Desa Sidoarum Kabupaten Sleman)

https://doi.org/10.22146/abis.v4i3.59325

Asti Kartika Wijayanti(1*)

(1) Maksi FEB UGM
(*) Corresponding Author

Abstract


The availability of Village Fund since 2015 further increases the flow of funds to the village. Therefore, this fact must be accompanied with adequate monitoring and evaluation on the utilization of the Village Fund itself. Evaluators require the tools to measure the performance of Village Fund implementation. This study aims to develop the monitoring and evaluation indicators of Village Fund usage in accordance with the economical, efficient, and effective principle (3E) based on the framework of the Friedman’s Four Quadrants. This study uses developmental research with qualitative methods. Sidoarum Village, with its lowland typology is selected as the object of this study in order to obtain valuable input to the indicators. The measurement result on performance indicator shows that Sidoarum Village utilizes two types of indicators on 24 activities namely the percentage of budget realization in effort quality quadrant and the utilization of the activities result in quality quadrant result. The usage of performance indicators should be adjusted to the characteristics of each activity. Thus, this study offers the indicators that have been adapted to the type of prioritized activities for the utilization of the Village Fund, both in the development and community empowerment fields. This study is able to generate the monitoring and evaluation indicators of the Village Fund, consisting of 13 common indicators and 11 specific indicators. The indicators are formulated based on the results of expert practitioner’s validation from the Representative of Development and Finance Supervisory Agency of Special Region of Yogyakarta, Sleman Regency Village Government Affairs, as well as the validation of academic experts. However, these indicators still have some limitations on several aspects which need to be improved through further research.

Keywords


Abis, Abisugm, Abismaksi, Maksi, Maksiugm, Feb, Febugm, ugm, Village Fund, performance indicator, Friedman’s Quadrants, development.

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References

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DOI: https://doi.org/10.22146/abis.v4i3.59325

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