ANALISIS IMPLEMENTASI PENGELUARAN DESA DALAM MENDUKUNG PENCAPAIAN PROGRAM SUSTAINABLE DEVELOPMENT GOALS (SDGs) DESA KURUNGAN NYAWA DALAM PERSEPEKTIF MAQASHID SYARIAH

HELDA, PRANITA (2026) ANALISIS IMPLEMENTASI PENGELUARAN DESA DALAM MENDUKUNG PENCAPAIAN PROGRAM SUSTAINABLE DEVELOPMENT GOALS (SDGs) DESA KURUNGAN NYAWA DALAM PERSEPEKTIF MAQASHID SYARIAH. Diploma thesis, UIN RADEN INTAN LAMPUNG.

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Abstract

ABSTRAK Penelitian ini dilatarbelakangi oleh pentingnya pengeluaran desa sebagai instrumen kebijakan publik untuk mempercepat pencapaian Sustainable Development Goals (SDGs) Desa. Desa Kurungan Nyawa memiliki potensi sumber daya alam, kelembagaan, dan masyarakat yang cukup kuat, tetapi kebutuhan pembangunan masih lebih besar daripada kemampuan anggaran desa. Penelitian ini bertujuan menganalisis implementasi pengeluaran desa, kesesuaian perencanaan, alokasi, dan realisasi dengan prioritas SDGs Desa, kontribusinya terhadap pembangunan masyarakat, serta faktor pendukung dan penghambat pelaksanaannya. Penelitian menggunakan pendekatan kualitatif deskriptif dengan jenis penelitian lapangan. Data diperoleh melalui wawancara dengan perangkat Desa Kurungan Nyawa pada 17 Juli 2026, observasi, dan dokumentasi, terutama profil desa, data kelembagaan, serta informasi perencanaan dan pengeluaran desa. Informan penelitian meliputi kepala desa, sekretaris desa, kaur keuangan, kaur perencanaan, kaur umum, kasi pemerintahan, kasi kesejahteraan, dan kasi pelayanan. Analisis data dilakukan melalui reduksi data, penyajian data, penarikan simpulan, dan pemeriksaan keabsahan melalui triangulasi sumber dan teknik. Hasil penelitian menunjukkan bahwa implementasi pengeluaran desa telah dilakukan melalui mekanisme partisipatif dan berjenjang, dimulai dari musyawarah tingkat dusun hingga Musyawarah Desa sebagai dasar penyusunan RKP Desa dan APBDes. Alokasi pengeluaran diarahkan pada kebutuhan dasar masyarakat, seperti bantuan sosial, ketahanan pangan, pelayanan kesehatan, pendidikan, pembangunan jalan, air bersih, sanitasi, dan ekonomi lokal. Program tersebut relevan dengan beberapa tujuan SDGs Desa, meskipun integrasi indikator, kualitas data, kapasitas aparatur, dan keterbatasan anggaran masih menjadi hambatan. Dengan demikian, pengeluaran Desa Kurungan Nyawa berkontribusi terhadap pembangunan berkelanjutan, tetapi membutuhkan penguatan perencanaan berbasis data dan evaluasi capaian. ABSTRACT This study is motivated by the importance of village expenditure as a public policy instrument to accelerate the achievement of the Village Sustainable Development Goals (Village SDGs). Kurungan Nyawa Village has natural resources, active institutions, and community participation; however, development needs remain greater than the available village budget. This study aims to analyze village expenditure implementation, its alignment with Village SDGs priorities, its contribution to community development, and its supporting and inhibiting factors. This research used a descriptive qualitative approach through field research. Data were collected through interviews with Kurungan Nyawa Village officials on July 17, 2026, observation, and documentation, including village profile documents, institutional data, and information on village planning and expenditure. The informants were the village head, village secretary, finance officer, planning officer, general affairs officer, head of government affairs, head of welfare affairs, and head of service affairs. Data were analyzed through reduction, display, conclusion drawing, and source and technique triangulation. The findings show that village expenditure has been implemented through a participatory and sequential mechanism, beginning with hamlet level deliberations and continuing to the Village Deliberation Forum as the basis for preparing the Village Government Work Plan and Village Budget. Expenditure allocation is directed toward basic community needs, including social assistance, food security, health services, education, road construction, clean water, sanitation, and local economic development. These programs support several Village SDGs targets, although indicator integration, data quality, apparatus capacity, and budget limitations remain obstacles. Thus, village expenditure contributes to sustainable development but requires stronger data-based planning and evaluation.

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