<![CDATA[AbstrakKabinet Kerja dibawa kendali presiden Joko Widodo dilaksanakan program Dana Desa (Dana Gampong) yang diatur dalam undang-undang Nomor 6 Tahun 2014 tentang desa. Program tersebut dikawal prioritas oleh Kementerian Desa, Pembangunan Daerah Tertinggal, dan Transmigrasi (Kementerian Desa PDTT) serta berkoordinasi dengan Kementerian Keuangan. Sesuai dengan amanat undang-undang menyatakan setiap gampong akan mendapatkan Rp1 miliar secara bertahap. Namun dari sejumlah uang yang dikucurkan melalui APBN untuk memberdayakan masyarakat lewat Dana Gampong tersebut, ternyata belum berjalan maksimal. Penelitian ini bertujuan untuk mengetahui diskresi (pengambilan keputusan) Pemerintahan Gampong Alue Krak Kayee terhadap kebijakan Dana Gampong dan bagaimana implementasi program Dana Gampong tersebut dilaksanakan. Ditinjau mulai dari mekanisme pelaksanaan, pengawasan, dan transparansi anggaran. Metode penelitian yang digunakan adalah metode penelitian kualitatif dengan pendekatan deskriptif. Data diperoleh melalui sumber data primer dan data sekunder, data primer melalui penelitian lapangan yaitu dengan wawancara informan. Sedangkan data sekunder melalui penelitian kepustakaan yaitu dengan buku-buku, jurnal, portal berita, dan bacaan-bacaan terkait. Hasil penelitian menunjukkan Proses diskresi pemerintahan gampong Alue Krak Kayee berjalan dengan mengedepankan konsep musyawarah. Pemerintahan gampong terlebih dahulu melakukan pra-musyawarah dengan mengundang perangkat gampong dan baru setelah itu mengadakan rapat umum dengan warga. Kendala diskresi yang dialami sering diakibatkan oleh tumpang tindahnya peraturan dari atas, semisal Perbub (Peraturan Bupati). Sementara itu implementasi program dana gampong di Alue Krak Kayee secara garis besar dapat diterangkan bahwa pelaksanaannya sudah berjalan baik. Aparatur gampong melibatkan masyarakat disetiap pengambilan keputusan serta pembangunan. Namun persoalan transparansi masih menjadi catatan penting yang perlu diperhatikan serius oleh pemerintahan gampong Alue Krak Kayee. Catatan lain, kaum perempuan perlu diberikan porsi yang sama dalam pengelolaan dana gampong tersebut. Kata Kunci : Diskresi, Implementasi, Dana Gampong AbstractWorking Cabinet (Kabinet Kerja) under the control of President Joko Widodo implementing Village Fund (Dana Desa), program as regulated in Undang-Undang No. 6 Tahun 2014 about the Village. The program is under priority by the Ministry of Village, Development of Disadvantaged Regions And Transmigration (Kementerian PDTT) and also coordinates with the Ministry of Finance. According to the mandate of the law, every villages will get Rp.1 billion gradually. However, from the amount of budget to empower the program and peoples through the village funds, it has not run optimally. This study aims to find out the discretion (decision making) of Alue Krak Kayee Village administration on the policy of the Village Fund and how the implementation of the Village Fund program is implemented, from the standpoint of mechanism of implementation, supervision, and budget transparency. The research method is qualitative research method with descriptive approach. Data obtained through primary and secondary data sources, primary data through field research is by interviewing informants. While the secondary data through literature research that is with books, journals, news portals, and related readings. The result shows that the process of government discretion of Alue Krak Kayee Village goes through the concept of musyawarah (Forum Discussion). The village administration first do the pre-forum discussion, by inviting the village apparatus and then thereafter holding a rally with the local residents/peoples. And the obstacle is overlapped regulations from above to down, such as Regents Regulation (Peraturan Bupati). Meanwhile, the implementation of the village fund program in Alue Krak Kayee in general can be explained that the implementation has been going well. The village apparatus involves the community/local residents in every decision and development program making. However, the transparency issue remains an important thing to watch by the government of Alue Krak Kayee village. Another important point is women need same portion in the management of the village funds. Keywords : Discretion, Implementation, Village Fund, Dana Gampong]]>
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