DINAMIKA PERUBAHAN KEBIJAKAN DALAM PERUBAHAN APBDES NO. 5 TAHUN 2024 (STUDI DIDESA COWEK KECAMATAN PURWODADI KABUPATEN PASURUAN)

Authors

  • Helmi Sefiya Universitas Yudharta Pasuruan, Indonesia
  • Aminullah Aminullah Universitas Yudharta Pasuruan, Indonesia

DOI:

https://doi.org/10.34125/jkps.v10i2.623

Keywords:

Dynamics of Policy Change;, Village Budget, Cowek Village

Abstract

This study analyzes the dynamics of the formulation of changes to the Village Revenue and Expenditure Budget (APBDes) Number 5 of 2024 in Cowek Village, Purwodadi, Pasuruan. The background is the importance of quality village governance, especially with the existence of village funds from Law Number 6 of 2014. APBDes must be managed in a transparent, accountable, and participatory manner, as well as in an orderly manner. Changes to the APBDes are influenced by responses to local needs, government policies, regulations, and economic conditions. The purpose of this study is to understand the process and identify supporting and inhibiting factors for changes to the APBDes. Using qualitative descriptive methods, this study analyzes the influencing factors, implementation challenges, development impacts, the process of preparation and ratification, and transparency and accountability. Data were obtained through interviews and direct observations with village officials and the BPD, supported by secondary data. The results of the study show that changes to the 2024 APBDes are driven by adjustments to fund allocations according to community needs and new policies, as well as responses to evaluations. The process is transparent and participatory through village deliberations. The 2024 allocation priorities focus on physical development (piping, roads, paving, bridges), waste management, and livestock food security.

References

Afriansyah, B., Meriana, M., & Paddery, P. (2022). Akuntabilitas Pengelolaan Keuangan Desa (Studi Kasus Di Kabupaten Rejang Lebong). Jurnal Akuntansi STIE Muhammadiyah Palopo, 8(2), 68. https://doi.org/10.35906/jurakun.v8i2.1065

Al Fatih, A. (2020). The Dynamics Transformation of Public Policy Making in Indonesian Democracy BT - Iapa Proceedings Conference. 338. https://doi.org/10.30589/proceedings.2020.413

Amanda, I. P. (2020). Kebijakan Publik (Teori, Analisis, Implementasi Dan Evaluasi Kebijakan). TheJournalish: Social and Government, 1(1), 33–37. http://thejournalish.com/ojs/index.php/thejournalish/index

Fitriana, Z., Maeyangsari, D., & Wahyudi, E. (2021). Implementasi Prinsip Partisipatif dalam Pengelolaan Keuangan Desa (Studi Kasus di Desa Jabung, Kabupaten Lamongan). Jurnal Dedikasi Hukum, 1(3), 266–283. https://doi.org/10.22219/jdh.v1i3.18384

Hogwood, B. W., & Peters, B. G. (1982). The dynamics of policy change: Policy succession. Policy Sciences, 14(3), 225–245. https://doi.org/10.1007/BF00136398

Latif, F. H., & Soleman, I. (2024). Pseudo Otonomi Desa: Problematika Implementasi Kebijakan Otonomi Desa di Desa Juanga. Musamus Journal of Public Administration, 6(2), 670–680.

Luthfan, A. (2020). Dinamika Kebijakan Pemerintah Tentang E-Commerce (Analisa Formulasi Peraturan Pemerintah Tentang Perdagangan Melalui Sistem Elektronik Tahun 2017 …. Universitas Indonesia.

Miles, M. B., A. Michael Huberman, J., & Saldaña, O. (2014). Qualitative data analysis: a methods sourcebook (Third edit). SAGE Publications, Inc.

Rahmasari, B. (2020). Paradigma Pembangunan Desa Dalam Pengelolaan Keuangan Desa Berdasarkan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa. Volksgeist: Jurnal Ilmu Hukum Dan Konstitusi, 3(2), 117–132. https://doi.org/10.24090/volksgeist.v3i2.4001

Solihah, F., Inapty, B. A., & Suryantara, A. B. (2022). Pengaruh Transparansi, Akuntabilitas Dan Peran Perangkat Desa Terhadap Pengelolaan Keuangan Desa (Studi Empiris Pada Desa Se-Kecamatan Suralaga Kabupaten Lombok Timur). Jurnal Riset Mahasiswa Akuntansi, 2(1), 136–154. https://doi.org/10.29303/risma.v2i1.191

Sutmasa, Y. G. (2021). Memastikan Efektivitas Implementasi Kebijakan Publik. Jurnal Ilmiah Cakrawarti, 4(1), 25–36. https://doi.org/10.47532/jic.v4i1.242

Yaqin, M. K. A., Gani, A. J. A., & Hermawan, R. (2023). ORGANIZATIONAL LEADERSHIP MODEL FROM A VUCA PERSPECTIVE (Comparative Study of BUMDes Kujati Perdana Karang Jati and Mitra Mandiri Sentosa Durensewu, Pandaan, East Java). Pena Justisia: Media Komunikasi Dan Kajian Hukum, 22(1).

Zebua, F. Z., Ndraha, A. B., & Telaumbanua, Y. (2022). Evaluasi Implementasi Sistem Keuangan Desa (Siskeudes) Di Desa Orahili Tumori Evaluation of the Emplementation of the Village Financial Management System (Siskeudes) in Orahili Tumori Village. Jurnal EMBA, 10(4), 1410–1416. Undang-undang No. 6 Tahun 2014 tentang Desa

Downloads

Published

2025-06-27

How to Cite

Sefiya, H., & Aminullah, A. (2025). DINAMIKA PERUBAHAN KEBIJAKAN DALAM PERUBAHAN APBDES NO. 5 TAHUN 2024 (STUDI DIDESA COWEK KECAMATAN PURWODADI KABUPATEN PASURUAN). Jurnal Kepemimpinan Dan Pengurusan Sekolah, 10(2), 664–674. https://doi.org/10.34125/jkps.v10i2.623