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Abstrak :
Penelitian ini membahas tentang pelaksanaan tata kelola dana desa setelah UU No. 6 tahun 2014 Tentang Desa dan pelaksanaan sinkronisasi antara lembaga terkait tentang tata kelola dana desa. Penelitian ini merupakan penelitian hukum normatif. Pelaksanaan tata kelola dana desa setelah UU No. 6/2014 masih terjadi disharmonisasi. Regulasi sektoral yang dikeluarkan oleh KemenDesa PDTT serta Kemendagri, dari aspek praktis di lapangan pelaksanaannya dirasakan masih menyulitkan bagi aparat desa. Pelaksanaan sinkronisasi antara lembaga terkait tentang tata kelola dana desa belum berjalan dengan optimal. Sinkronisasi belum dapat dilakukan karena masing-masing lembaga membentuk sendiri-sendiri regulasi sektoral. Implementasi suatu regulasi sangat mungkin bersinggungan dengan regulasi lainnya, bahkan pada praktiknya terdapat regulasi yang justru menyandera pelaksanaan dana desa itu sendiri. Ego sektoral masih mendominasi dalam menyusun regulasi, dan belum sepenuhnya mempertimbangkan secara matang implikasinya. Oleh karena itu, dalam hal yang berkaitan dengan desa, maka ketika Kemendagri akan melakukan pengaturan yang berkaitan dengan desa, harus berkoordinasi dengan KemenDesa, PDTT yang memiliki tugas, tanggung jawab dan kewenangan yang berkaitan dengan desa. Sehingga peraturan yang dikeluarkan oleh Kemendagri sudah merupakan hasil sinkronisasi dengan KemenDesa PDTT. Dengan dilakukannya sinkronisasi terhadap urusan pemdes dengan urusan pemda, maka implikasi pada level pelaksanaan adalah adanya acuan yang lebih jelas dan tidak ambigu. Berdasarkan analisa, diusulkan saran Perlunya proses pembentukan setiap regulasi oleh sektoral yang berkaitan dengan tata kelola dana desa melibatkan kementerian/lembaga terkait; Perlunya melaksanakan UU No. 30/2014 tentang Administrasi Pemerintahan dalam hal terjadi konflik regulasi dan konflik kewenangan; serta pemerintah hendaknya menghindari perubahan regulasi yang berdampak pada perubahan vital penyusunan RPJMDes dan APBDes. ...... This study discusses the implementation of village fund governance after Law no. 6 year 2014 About the Village and implementation of synchronization between related institutions on village fund governance. This research is normative law research. Implementation of village fund governance after Law no. 6 2014 there is still disharmonization. Sectoral regulations issued by Ministry of Village and MoHA, from the practical aspect of the implementation field are still difficult for village officials. Implementation of synchronization between related institutions about governance of village funds has not run optimally. Synchronization can not be done because each institution establishes its own sectoral regulations. Implementation of a regulation is very likely to be tangent to other regulations, even in practice there is a regulation that actually holds the implementation of the village funds themselves. Sectoral ego still dominates in drafting regulations, and has not fully considered the implications. Therefore, in matters relating to the village, then when the MoHA will make arrangements relating to the village, it should coordinate with the Ministry of Village with duties, responsibilities and authorities relating to the village. So the regulations issued by the MoHA is already a result of synchronization with the Ministry of Village. With the synchronization of the village government affairs with the local government affairs, the implications at the implementation level are the existence of clearer and unambiguous references. Based on the analysis, proposed suggestion The need for the process of forming any regulation by sectoral related to village fund governance involves ministries related institutions The need to implement Law No. 30 2014 on Government Administration in the event of a conflict of regulation and conflict of authority And the government should avoid regulatory changes that have an impact on the vital changes in the preparation of the Medium term village development plan and Village income and expenditure budget.

Abstrak :
Desa merupakan suatu daerah yang penduduknya mempunyai kesiapan sumber daya dan kemampuan serta kemauan untuk mencegah juga mengatasi permasalahan kesehatan, bencana serta kegawatdaruratan secara mandiri. Studi pendahuluan yang dilakukan di desa Waru jaya dan Desa Bojong Indah didapatkan beberapa persoalan kesehatan yang dapat mengacam kesehatan masyarakat luas yakni stunting, ISPA dan Hipertensi. Riset ini menggunakan pendekatan kualitatif dengan perspektif kebijakan. Penggunaan metode (triangulasi) wawancara mendalam dan observasi ditujukan agar peneliti mendapatkan pemahaman menyeluruh mengenai fenomena/kejadian yang ada. Penelitian ini dilakukan di dua desa yakni Desa Waru Jaya yang dijadikan fokus dan Desa Bojong Indah yang dijadikan model. Dua Desa tersebut terletak di Kecamatan Parung Kabupaten Bogor dengan persoalan kesehatan yang berbeda. Hasil dari penelitian ini didapatkan bahwa Bojong Indah lebih dapat mengoptimalkan seluruh sumberdaya yang ada untuk meningkatkan kualitas kesehatan didesanya. Sementara, Desa Waru Jaya masih berfokus pada program turunan yang diberikan oleh pihak Kabupaten Bogor tanpa menyesuaikan dengan persoalan kesehatan yang ada dilapangan. Diharapkan Kementerian Desa dan Pembangunan Daerah Tertingal dan Transmigrasi serta Dinas Kesehatan Kabupaten Bogor dapat melakukan evaluasi dan monitoring yang lebih detail serta membantu utnuk membuatkan program yang lebih aplikatif yang bisa diimplementasikan didesa sesuai persoalannya masing-masing ......The village is an area where the population has the readiness of resources and capabilities and the willingness to prevent and overcome health problems, disasters and emergencies independently. Preliminary studies conducted in Waru Jaya Village and Bojong Indah Village found several health problems that could threaten public health, namely stunting, Acute Respiratory Infection and hypertension. This research uses a qualitative approach with a policy perspective. The use of in-depth interview and observation (triangulation) methods is intended so that researchers gain a thorough understanding of the existing phenomena/events. This research was conducted in two villages, namely Waru Jaya Village as the focus and Bojong Indah Village as the model. The two villages are located in Parung District, Bogor Regency with different health problems. The results of this study showed that Bojong Indah Village was able to optimize all existing resources to improve the quality of health in her village. Meanwhile, Waru Jaya Village is still focusing on derivative programs provided by the Bogor Regency without adjusting to health problems in the field. It is hoped that the Ministry of Villages and Development of Disadvantaged Regions and Transmigration as well as the Bogor District Health Office can carry out more detailed evaluation and monitoring and help develop more applicable programs that can be implemented in villages according to their respective problems

Abstrak :
ABSTRAK
Dewasa ini ditemukan beragam permasalahan dalam hal implementasi kebijakan penyaluran dana desa. Oleh karena itu, sebuah penelitian mendalam atas implementasi kebijakan tersebut perlu dilakukan. Desa Pasirhaur digunakan sebagai objek dalam penelitian ini atas dasar dua alasan utama; Desa Pasirhaur merupakan salah satu dari beberapa desa yang dikategorikan tertinggal berdasarkan data tahun 2005-2011, selain itu Desa Pasirhaur memiliiki kondisi infrastruktur yang kurang memadai. Penelitian ini adalah penelitian yang menggunakan pendekatan post positivitis dengan desain deskriptif. Teknik pengumpulan data dilakukan melalui observasi serta wawancara mendalam yang didasari oleh indikator yang berasal dari operasionalisasi konsep. Penelitian ini mengahasilkan sebuah analisa bahwa terdapat masalah dalam kebijakan penyaluran dana desa melalui regulasi yang dikeluarkan serta ketidak siapan pemerintah dalam mengatur kebijakan tersebut. Selain itu, berdasarkan hasil analisa dari implementasi kebijakan penyaluran dana desa di Desa Pasirhaur Kecamatan Cipanas Kabupaten Lebak ditemukan berbagai ketidaksesuaian implementasi yang berimpliklasi terhadap terhambatnya penyaluran dana desa.

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ABSTRACT
Nowadays, a number of problems emerged on the implementation of village fund distribution policy. Therefore, an in-depth study on the implementation of this policy is required. Pasirhaur Village was chosen as the object of this study due to two main reasons; Pasirhaur village is one of the few villages that categorized as left-behind village based on 2005-2011 data, moreover, Pasirhaur Village?s infrastructure condition is inadequate. This study uses post positivitis approach with descriptive design. Data collected through observation and in-depth interviews based on the indicators derived from implementation of the concept. The study resulted an analysis that there are problems in the policy of fund distribution through regulations issued by the village and the unpreparedness of the government in regulating the policy. In addition, based on the results of the analysis of the implementation of the policy of fund distribution in Pasirhaur village in the village of Cipanas District of Lebak, a series of implementation discrepancies was found, which then implied to the delay of fund distribution to the village.

Abstrak :
Tujuan dari penelitian ini adalah untuk mengevaluasi peran masyarakat dalam pengawasan Dana Desa di Desa Jeungjing Kecamatan Cisoka Kabupaten Tangerang. Jumlah dana yang dianggarkan bagi Dana Desa dalam APBN 2017 mencapai Rp60 triliun, meningkat hampir 300 dibandingkan anggaran Dana Desa tahun 2015. Namun demikian, hasil pantauan ICW terhadap kasus korupsi desa selama tahun 2015-2017 menunjukkan tren peningkatan setiap tahunnya. Desa Jeungjing merupakan salah satu desa tertinggal di Kabupaten Tangerang dan mengalami kasus keterlambatan penyampaian laporan pertanggungjawaban Dana Desa Tahap 1 Tahun 2017. Permasalahan dalam pengawasan masyarakat di Desa Jeungjing diteliti menggunakan teori akuntabilitas yang memandang suatu mekanisme akuntabilitas sebagai interaksi antara aktor dan forum. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus pada multiple unit analysis meliputi masyarakat desa, perangkat desa dan lembaga pengawas. Hasil penelitian menunjukkan bahwa implementasi pengawasan masyarakat di Desa Jeungjing masih belum optimal disebabkan kurangnya akses informasi laporan pertanggungjawaban dan masih rendahnya tingkat pemahaman dan kepedulian masyarakat desa. Implikasi dari penelitian ini adalah perlunya meningkatkan akses informasi dan upaya pendidikan dari pemerintah kepada masyarakat desa terkait peran masyarakat dalam pengawasan dana desa dan struktur saluran pengaduan masyarakat.

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The purpose of this research is to evaluate the role of the community in monitoring the Village Fund in Jeungjing Village, Cisoka Sub District, Tangerang District. The total budgeted funds for the Village Fund in the 2017 APBN has reached Rp60 trillion, up to nearly 300 compared to the Village Fund budget in 2015. However, Indonesian Corruption Watch 39 s monitoring of village corruption cases during 2015 2017 shows an upward trend every year. Jeungjing Village is one of the deprived villages in Tangerang District and experiencing cases of delay in reporting realization of Village Funds Stage 1 Year 2017. Problems in community monitoring in Jeungjing Village were analyzed using accountability theory which looked at mechanism accountability as the interaction between actors and forums. This research uses qualitative method with case study approach on multiple unit analysis including village community, village government and oversight institution. The result of the research shows that the supervision of Jeungjing Village society to the Village Fund is still not optimal due to the low level of understanding and awareness of the community and inadequate access to information. The implication of this research is the need to improve the access of information and educational efforts from the government to the village community related to the role of the community in village funds monitoring and the structure of complaint channel of the community.

Abstrak :
Tesis ini membahas tentang Good Governance dalam Pengelolaan Dana Desa di Desa Gandamekar Kecamatan Plered Kabupaten Purwakarta yang dikaji menurut prinsip-prinsip good governance, dan faktor-faktor yang memengaruhinya. Penelitian ini menggunakan metode kualitatif dengan pendekatan post-positivist yang menghasilkan data deskriptif yang diperoleh melalui wawancara mendalam dengan para informan, studi kepustakaan, dan observasi kualitatif dengan menggunakan teknik triangulasi untuk pemeriksaan keabsahan data. Hasil penelitian menunjukkan beberapa hal penting diantaranya: Pertama, prinsip-prinsip good governance dalam pengelolaan Dana Desa di Desa Gandamekar belum dijalankan dengan optimal karena tingkat partisipasi masyarakat masih rendah terhadap pengelolaan Dana Desa karena masyarakat tidak dilibatkan dalam musyawarah penentuan prioritas pembangunan serta swakelola tidak terwujud secara utuh. Selain itu, tidak adanya transparansi mulai dari perencanaan, implementasi hingga evaluasi Dana Desa, rendahnya tingkat profesionalitas sehingga melahirkan pola politik dinasti, prinsip rule of law tidak sepenuhnya diterapkan karena masih adanya pembangunan fasilitas yang tidak sesuai dengan spesifikasi dan perencanaan. Pertanggungjawaban secara administrasi dapat dikatakan baik, namun kurang akuntabel karena tidak transparan. Tingkat responsivitas pun rendah karena tidak mampu menerima aspirasi masyarakat dan tidak adanya tindak lanjut. Serta prinsip keadilan belum ditegakkan karena masih adanya diskriminasi politik. Kedua, faktor-faktor yang berpengaruh terhadap good governance dalam pengelolaan Dana Desa di Desa Gandamekar, seperti kualitas Sumber Daya Manusia cukup mumpuni namun kurang profesional karena lemahnya pengawasan internal yang berakibat pula pada pengelolaan keuangan Dana Desa mulai dari perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban belum sepenuhnya sesuai dengan asas-asas pengelolaan keuangan desa, serta masih kurangnya komunikasi dan rendahnya kerja sama antara Pemerintah Desa Gandamekar dengan masyarakat dan lembaga terkait. Faktor penentu keberhasilan dalam menciptakan good governance dalam pengelolaan Dana Desa di Desa Gandamekar ialah kualitas Sumber Daya Manusia sebagai pengelola Dana Desa.

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This thesis analyzes management of the Village Fund in Gandamekar Village, Plered District, Purwakarta Regency according to the principles of good governance, and factors that influence it. This study uses qualitative method with post-positivist approach that produces descriptive data obtained through in-depth interviews with informants, literature studies, and qualitative observations using triangulation techniques to check the validity of the data. This current research reveal that findings of: First, the principles of good governance in Village Fund management in Gandamekar Village have not been implemented optimally because a low level of community participation because the community is not involved in the deliberations of determining development priorities and non functioning self-management. Furthermore, no transparency from planning, implementation to evaluation of the Village Fund, low professionalism bureaucracy due to dynastic politics pattern, non functioning principles of rule of law because there are still facilities construction that are not in accordance with specifications and planning. Administrative accountability is good enough, but it is less accountable because there is no transparency. A low level of responsiveness in receiveing aspirations from the community and the absence of follow-up. And the principle of equity has not been upheld because there is a political discrimination. Second, the factors that influence good governance in Village Fund Management in Gandamekar Village such as the quality of Human Resources are qualified enough but unprofessional because of weak internal supervision that also affects the Village Fund financial management from planning, implementation, administration, reporting, and accountability are not appropriate with the principles of village financial management, and the lack of communication and the lack of cooperation between the Gandamekar Village Government and the community and related institutions. The critical success factor in creating good governance in Village Fund management in Gandamekar Village is the quality of Human Resources as the manager of the Village Fund.

Abstrak :
Sejak terbitnya Undang-undang tentang Desa pada tahun 2014, desa sebagai pemerintah daerah pada tingkat terendah di Indonesia, memiliki hak otonomi untuk mengatur anggarannya. Salah satu mandat dari undang-undang ini adalah lahirnya program Dana Desa. Seperti yang dinyatakan di dalam undang-undang tersebut, tujuan dari program Dana Desa adalah untuk meningkatkan kesejahteraan dan kesetaraan pembangunan desa. Penelitian ini menganalisa pengaruh Dana Desa terhadap pembangunan desa di Kabupaten Simalungun, Provinsi Sumatera Utara, yang memiliki potensi ekonomi yang cukup baik. Desain empiris pada penelitian ini adalah pendekatan difference-in-difference seta panel data untuk 386 desa dari tahun 2014 sampai 2018. Indeks Pembangunan Desa (IPD) digunakan untuk menggambarkan pembangunan desa. Hasil penelitian ini menunjukkan bahwa Dana desa secara parsial mempengaruhi status pembangunan desa dengan meningkatkan kualitas infrastruktur dan administrasi pemerintahan desa. ......Since the establishment of Indonesia’s Village Law in 2014, the village, as the lowest tier of regional government in Indonesia, has the autonomy to regulate its budget. A mandate of the Village Law is implementing the Village Fund program. As stated in the law, the objective of the Village Fund program is to improve the welfare and equity of village development. This research paper analyses the impact of the Village Fund on rural development in Simalungun District, in North Sumatera Province, which has significant economic potential. This empirical design relies on a difference-in-difference approach and panel data for 386 villages from 2014 to 2018. The Village Development index reflects rural development. The result indicates that Village Fund partially impacted the village development status by improving the quality of infrastructure and enhancing village government administration.

Abstrak :
ABSTRAK
After four years of implementation of the Village Fund Program, although there were concrete results from the implementation of programs such as the establishment of various basic infrastructures in many villages, the number of cases of misuse of village funds by village heads showed that there were still serious problems in the governance of program implementation and accountability. In many cases, this is due to the ineffective participation of the village community in implementing the program. There is no community participation at all, or even if the community participate, their inability to support the weak village governments in managing village funds properly has resulted in the ineffective implementation of programs and uncontrolled corruption. In this regard, there is a strong correlation of the level of competence and public education with the effectiveness of community participation. A better level of community knowledge will not only increase the level of community participation in the process of policymaking and the implementation of the program but also the quality of the policies made and the results of programs that affect the community. To implement the Village Fund Program effectively and to derive better results through more effective community participation, the Indonesian Government must focus its efforts on increasing communitys capacity to participate in program implementation both through formal and informal education or enhance the role of Non Governmental Organizations in community empowerment.

Abstrak :
ABSTRAK Program Dana Sehat KUD di Kabupaten Flores Timur merupakan bagian dari program dana sehat Propinsi Nusa Tenggara Timur, yang dibentuk dan diresmikan oleh Menteri Kesehatan Republik Indonesia Dr. Adhyatma, MPH) sejak tanggal 5 Juli 1989. Pada awal program, kegiatan kontrak ulang kepesertaan yang selalu dilakukan setiap tahun, berjalan dengan baik. Namun setelah kurang lebih empat tahun, kesinambungan kontrak kepesertaan dana sehat dari 14 KUD semakin menurun. Pada awal 1995 tercatat 86,7% peserta tidak ikut lagi dalam kontrak kesinambungan kepesertaanya. Dengan desain studi observasional memakai pendekatan cross sectional, penelitian ini bertujuan untuk memperoleh informasi tentang faktor-faktor yang berhubungan dengan kesinambungan dana sehat tesebut. Penentuan besar sample dengan cara proportional stratified random sampling , yang mewakili peserta dari 14 KUD dengan kondisi kesinambungan baik dan buruk. Hipotesis yang dibangun adalah adanya hubungan antara faktor Demand (berikut sub faktor Manfaat, Kemungkian sakit, Besarnya Resiko, Besarnya Iuran, Pendapatan), faktor Kemudahan, faktor Pendorong, faktor Pemahaman terhadap hak dan kewajiban peserta dengan Kesinambungan kepesertaan dana sehat. Analisis data dilakukan secara univariat (disribusi frekuensi), bivariat dengan metode Chi-Square dan analisis multivariat dengan metode regresi logistik. Hasil Uji analisis bivariat menunjukkan adanya hubungan yang bermakna antara faktor Demand dengan kesinambungan kepesertaan Dana Sehat KUD. Hubungan tersebut didukung oleh adanya hubungan bermakna antara sub faktor manfaat, besarnya resiko, nilai iuran dan pendapatan dengan kesinambungan kepesertaan dana sehat dengan nilai p ABSTRACT The health fund program of Village Cooperative in East Flores District is part of the Health fund program of East Nusa Tenggara which was formed and opened officially by the ministry of Health (dr.Adhyatma,MPH) since July 5, 1989. At the beginning of the program, the recontract of participation which is done annualy run smoothly. However, after abaout four years, the sustainability of participation contract of health fund from 14 Village Cooperatives decreased. At the beginning of 1995 there was 86,7% participants quitted the participation contract. The Objective of this research is to obtain information regarding the factors related with the sustainability of health fund participation, by using the observational study design. The determination of the number of sample is by proportional stratified random sampling, which represents the participants from 14 Village Cooperatives with poor and good sustainability. The hypothesis is that there is a relationship between Demands Factor (the Utility, Probability of loss, Magnitude of Joss, Price and Income factors) Enabling factor, Reinforcing factor and Understanding of the right and obligation of the participants with the sustainability of the health fund participation. The data analysis was done by using univariate (frequency distribution), bivariate with Chi-Square and multivariate analysis with logistics regression methods. The result of bivariate test indicate that there is a significant relationship between Demand factor and the sustainability of the Health Fund Participation of the Village Cooperatives. The relationship is supported by a significant relationship between sub factors The Utility, The Magnitude of loss, Price and Income with the sustainability of the health fund participation with the value of p < a = 0.05, except the sub factor of the probability of loss which is not related with the sustainability of health fund participation with value of p > a = 0,59. The Enabling factor, the Reinforcing factor and Understanding of the right and obligation of participants turned out to have a significant relationship with the sustainability of the health fund participation with value of p = 0.63, p = 0.00 and p = 0.04 respectively. The multivariate analysis indicates that only the enabling factor which is not related, while based on OR value the most dominant factor is the reinforcing factor.

Abstrak :
Konversi lahan gambut telah menyebabkan kerusakan lingkungan yang cukup parah sehingga perlu dilakukan restorasi yang membutuhkan biaya besar. Dana desa adalah salah satu sumber pendanaan yang dapat dialokasikan untuk program ini. Permasalahan riset ini adalah perlunya pendanaan restorasi gambut dan dana desa dapat digunakan sebagai sumber pendanaan yang berkelanjutan. Tujuan riset ini adalah untuk menilai persepsi masyarakat, menilai biaya dan manfaat serta merumuskan model kebijakan pemanfaatan dana desa untuk restorasi gambut. Metode riset yang digunakan adalah metode campuran kualitatif dan kuantitatif dengan pendekatan kualitatif. Hasil riset menyatakan bahwa persepsi sebagian besar masyarakat setuju penggunaan dana desa untuk restorasi gambut, manfaat program restorasi gambut dinilai lebih besar dibandingkan biaya yang dikeluarkan serta model yang disusun melibatkan dua tingkatan pemerintah yaitu di tingkat kabupaten dan di tingkat desa. Riset ini menyimpulkan bahwa dana desa sangat memungkinkan jika digunakan untuk program restorasi gambut. ......Peatland conversion has caused severe environmental damage which is necessary to carry out restoration that requires large costs. Village funds are one source of funding that can be allocated for this program. The research problem is peatland restoration needs source of funding and village funds can be used as a sustainable source of funding. This research aims to exercise community perceptions, to value costs and benefits and to formulate a policy model for the use of village funds for peatland restoration. The methodology used is a mixed method of qualitative and quantitative with a qualitative approach. The result shows that the perception of the majority of the community agrees with the use of village funds for peatland restoration, the benefits of the peat restoration program are considered to be greater than the costs incurred and the model developed involves two levels of government, at the district and village level. This research concludes that village funds are very possible to be used for peatland restoration programs.

Abstrak :
Saat pandemi Covid-19 hadir di Indonesia, ruang gerak masyarakat menjadi terbatas dan mengubah banyak aspek kehidupan. Sektor perekonomian serta sektor kesehatan menjadi sektor yang paling terdampak akibat adanya pandemi Covid-19 di Indonesia. Adanya pembatasan sosial berkontribusi pada melemahnya perekonomian, baik dari tingkat nasional, bahkan hingga ke individu masyarakat. Hal tersebut tentu juga berimbas pada Kabupaten Kebumen. Terlebih, selama beberapa tahun berturut-turut Kebumen ditetapkan sebagai kota termiskin di Jawa Tengah. Namun di tengah kondisi perekonomian yang sedang melemah, salah satu desa di Kebumen, kabupaten termiskin di Jawa Tengah, Desa Karangsari mampu mendapatkan gelar pelopor Kampung Tangguh Nusantara Candi, sebuah penghargaan yang diberikan oleh Polisi Daerah (Polda) Jawa Tengah kepada desa yang mampu menjaga kestabilan pangan, keamanan, dan kesehatan dalam kondisi Covid-19 serta memiliki penanganan Covid-19 terbaik. Dana desa digunakan untuk menjaga kesehatan sampai ke tingkat desa. Dalam mengatasi kondisi pandemi Covid-19, pemerintah merilis kebijakan refocusing dana desa dalam rangka percepatan penanganan kasus Covid-19. Tujuan dari penelitian ini adalah untuk melihat gambaran implementasi kebijakan pemanfaatan dana desa untuk penanganan Covid-19 di Desa Karangsari pada tahun 2020-2021. Penelitian ini merupakan penelitian studi kasus dengan pendekatan kualitatif. Subjek penelitian ini adalah stakeholder di tingkat Pemerintah Kabupaten hingga Pemerintah Desa yang dipilih berdasarkan kesesuaian informasi yang dibutuhkan. Hasil penelitian menunjukan bahwa pemanfaatan dana desa untuk penanganan Covid-19 baik dari sisi komunikasi, struktur birokrasi, disposisi, sumber daya, serta kondisi sosial politik di Desa Karangsari yang sudah berjalan cukup baik walau masih ada beberapa hal yang perlu diperbaiki. Walaupun masih belum memenuhi target pemanfaatan dana desa yang sebesar 7 persen dari target 8 persen, peran dan dukungan pelaksana kebijakan di sektor kesehatan memberikan kontribusi yang baik sehingga Desa Karangsari mendapatkan penghargaan Kampung Tangguh Nusantara Candi. ......When the Covid-19 pandemic arrived in Indonesia, people's space for movement became limited and changed many aspects of life. The economic sector and the health sector are the sectors most affected by the Covid-19 pandemic in Indonesia. The existence of social restrictions contributed to a weakening of the economy, both at the national level and even down to the individual community. This of course also has an impact on Kebumen Regency. Moreover, for several years in a row Kebumen has been designated as the poorest city in Central Java. However, in the midst of a weakening economic condition, one of the villages in Kebumen, the poorest district in Central Java, Karangsari Village was able to get the title of pioneer of Kampung Tangguh Nusantara Candi, an award given by the Central Java Regional Police (Polda) to villages that are able to maintain stability. food, safety and health in Covid-19 conditions and has the best handling of Covid-19. Village funds are used to maintain health down to the village level. In overcoming the conditions of the Covid-19 pandemic, the government released a policy of refocusing village funds in order to accelerate the handling of the Covid-19 case. The purpose of this research is to see an overview of the implementation of the policy of utilizing village funds for handling Covid-19 in Karangsari Village in 2020-2021. This research is a case study research with a qualitative approach. The subjects of this study were stakeholders at the District Government to Village Government levels who were selected based on the appropriateness of the information needed. The results of the study show that the use of village funds for handling Covid-19 both in terms of communication, bureaucratic structure, disposition, resources, and socio-political conditions in Karangsari Village has been going quite well although there are still some things that need to be improved. Although it still has not met the village fund utilization target of 7 percent of the 8 percent target, the role and support of policy implementers in the health sector made a good contribution so that Karangsari Village won the Kampung Tangguh Nusantara Candi award.