AbstrakDesa saat ini menjadi komponen penting dalam pembangunan nasional. Desa tidak lagi menjadi sasaran pembangunan tetapi menjadi subjek dari pembangunan tersebut. Melalui otonomi desa, pemerintah desa dituntut untuk mampu merespon problematika di desa dengan sebuah kebijakan atau program. Penelitian ini dilakukan dengan tujuan, pertama untuk mengetahui proses perencanaan dan penyusunan APBDes di beberapa desa tertinggal di Kecamatan Kintamani yaitu Desa Binyan, Mengani, Ulian, Langgahan, dan Abuan. Kedua, untuk menganalisis tantangan dan hambatan dalam perencanaan dan penyusunan APBDes. Ketiga, untuk menganalisis relevansi APBDes dengan arah tujuan pembangunan desa. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif dan pengumpulan data diperoleh dari dari hasil wawancara, dokumen serta studi kepustakaan. Hasil penelitian menunjukan bahwa dari sisi analisis struktur Anggaran Pendapatan Belanja Desa (APBDes) di beberapa Desa Kategori tertinggal di Kecamatan Kintamani Kabupaten Bangli belum mencerminkan Anggaran Pendapatan dan Belanja Desa (APBDes) yang berbasis kinerja yang dituangkan dalam kegiatan-kegiatan dengan keluaran dan hasil yang diharapkan. Efisiensi dalam pencapaian hasil dan keluaran yang disusun dengan pendekatan kinerja tersebut, mengutamakan outcome dan output. Prinsip-prinsip anggaran juga tidak dikesampingkan yakni transparansi, akuntabilitas anggaran, efisiensi, efektifitas anggaran, disiplin anggaran dan keadilan anggaran sesuai dengan salah satu asas yaitu value for money. Kata Kunci: Otonomi Desa, Anggaran, Perencanaan, Penyusunan. Abstract This article was prepared in the background of the management of the Village Fund is not on target and its use is not yet optimal. This article is intended to analyze the impact of management and use of the

Desa Medewi menjadi salah satu desa yang memiliki potensi besar yang belum dikembangkan secara optimal, padahal dari sisi penerimaan dana desa tergolong tinggi. Selain dari penilaian indeks desa membangun menunjukkan dalam empat tahun, peningkatan pembangunan desa kurang signifikan. Penelitian ini bertujuan untuk menganalisis permasalahan dalam pengelolaan dana desa dan memberikan rekomendasi kebijakan pada Desa Medewi. Metode dalam penelitian ini menggunakan pendekatan mix methods, yaitu menggabungkan penetian kuantitatif dan penelitian kualitatif. Hasil penelitian ini menunjukkan bahwa skala kepuasan dan manfaat dari pengelolaan dana desa di Desa Medewi sudah Baik tetapi ada beberapa indikator yang perlu ditingkatkan pengembangan potensi desa. Variabel yang masih lemah dalam memberikan kebermanfaatan dan kepuasan adalah variabel lingkungan dan perekonomian. Pengelolaan dana desa belum sinergi dengan potensi Desa Medewi, seperti sektor pertanian belum dioptimalkan, Badan Usaha Milik Desa hanya jual beli hasil pertanian dan belum adanya produk olahan sektor pertanian, perkebunan dan perikanan. Peneliti menganalis ada beberapa kebijakan sebagai bentuk alternatif yang dapat diimplementasi di Desa Medewi. Pertama, Peningkatan kemudahan akses modal usaha di Sektor pariwisata dan pertanian oleh pemerintah desa. Kedua, meningkatkan intensitas pembinaan masyarakat dalam pengolahan sektor pertanian dan perikanan. Ketiga, Pengembangan sector pariwisata berbasis Ekowisata di beberapa obyek wisata. Alternatif kebijakan yang ideal untuk diimplementasikan dalam sebagai prioritas adalah pembinaan masyarakat dalam pengolahan sektor pertanian dan perikanan. Pemilihan kebijakan tersebut berdasarkan dampak kebijakan yang signifikan dan relevan dalam meningkatkan perekonomian desa terutama di tengah situasi pandemi Covid-19. Kata Kunci: Kebijakan, Dana Desa, Potensi Desa.

Province Bali province seeks to build synergy in addressing the spread of covid-19 with the involvement of indigenous villages. This is certainly a big question about its effectiveness and provides a new perspective in government governance at the local level. The purpose of this research is to analyze the dimensions of synergy between local governments and indigenous villages in Bali Province and their impact on the handling of covid-19 in Bali. The results showed that the cultural and social dimensions were able to position the indigenous village into an important pillar in the pattern of governance in Bali. Through the policy of the scope of indigenous villages (such as awig-awig and perarem) and pecalang as a security party in the scope of indigenous villages are able to synergize with local governments, especially in overseeing the implementation of health protocols. The synergistic with good local governance concept, such as : dimension of the economic aspect shows that through indigenous village funds, the local government provides the same space for indigenous villages involved in the handling of covid-19. The political dimension related to synergy is further strengthening the commitment of the Governor of Bali to reposition the indigenous village as part of governance in Bali. The synergistic impact is to provide great space for various parties, especially indigenous villages in the participation of each policy in the region. This synergy also relieves the free local government in its handling of covid-19.

The village government in Jembrana Regency is a village that has not been included in the independent village category. The increasing development of village funds in each village in Jembrana Regency is an excellent opportunity in strengthening deliberative perspective policy. Village fund management maintained by deliberative approaches at the village government level is a big challenge to realize. The development of public policy theory encourages the government to formulate deliberative public policy, and the village government has room to apply the theory. This became an empirical and theoretical basis for researchers to conduct analysis related to deliberative policies in village government in village fund management. This research uses a mixed-method that combines qualitative and quantitative research to obtain more comprehensive data later. The research object in this study is in selected villages in Jembrana Regency. The findings in this study show that deliberative policy analysis, based on influence indicators, shows that each community group has been given space in influencing and making decisions in the village. The inclusion indicator shows that it has involved various figures and interest groups in the village in formulating policies through consensus deliberations. The last hand is that there is an open dialogue in mapping the problem, but policy determination must also look at the ability of the budget, especially village funds.

The current era of digitalization encourages local governments to be more responsive in providing quality services. The phenomenon that occurs today, people begin to need efficient and effective services, one of which is through smartphone applications. This research aims to analyze complaint services through the Pro Denpasar Plus application through the concept of e-service. Denpasar city voters as the object of study is an innovation made in presenting application-based complaints, where not many other areas have done so. The method used is qualitative with a descriptive approach. This study uses secondary data through the study of literature, media, and documents. The data were analyzed using indicators in the concept of e-service quality from Zeithaml's thinking, namely efficiency, reliability, fulfilment and privacy. The results showed that not yet optimal of the reliability indicators. That is because only some people use that Application. The next indicator that is still not optimal in the Denpasar Pro Application, namely fulfilment. The condition occurs because of the large number of complaints in various fields, so the accuracy of the service becomes less appropriate. Meanwhile, bias efficiency indicators are said to be good in terms of ease in accessing the Pro Denpasar Plus application as well as the information displayed is good. The last indicator is privacy, which, based on the findings, shows that features ensure the confidentiality of the public who make complaints.