Evaluation of the Efficiency of Village Fund Allocation on Village Progress and Independence in Asahan Regency Using the Data Envelopment Analysis (DEA) Method

Vinda Yulinda, Alan Maulana Fadhil, Putri Sheviana Prianto, Amelia Puspitasari, Melinda Seviana, Sheilia Indriani, Nurul Widya Wati, Kemala Risky

Abstract


Studi ini bertujuan untuk mengevaluasi efisiensi alokasi dana desa terhadap kemajuan dan kemandirian desa-desa di Kabupaten Asahan, Indonesia. Latar belakang penelitian ini muncul dari isu hasil pembangunan yang tidak merata dan kapasitas keuangan yang rendah di beberapa desa meskipun menerima transfer fiskal yang signifikan. Studi ini menggunakan metode Data Envelopment Analysis (DEA) dengan model berorientasi keluaran Variable Return to Scale (VRS) untuk mengukur efisiensi relatif 44 desa sebagai Unit Pengambilan Keputusan (UKK). Variabel masukan terdiri dari alokasi dana desa dan kapasitas kelembagaan, sedangkan variabel keluaran meliputi Indeks Pembangunan Desa (IDM) dan status kemandirian. Hasil penelitian menunjukkan bahwa hanya sekitar 20–25 persen desa yang beroperasi secara efisien, sementara mayoritas tetap tidak efisien karena skala operasional yang kurang optimal dan kompetensi manajerial yang terbatas. Sebagian besar desa berada dalam kondisi Increasing Return to Scale (IRS), yang menunjukkan bahwa perluasan sumber daya dan peningkatan kapasitas administrasi dapat meningkatkan kinerja secara signifikan. Temuan ini menyoroti bahwa pemanfaatan dana yang efisien berkaitan erat dengan kekuatan kelembagaan dan kualitas tata kelola. Oleh karena itu, studi ini merekomendasikan penguatan kapasitas kelembagaan desa, peningkatan transparansi keuangan, dan penerapan mekanisme transfer berbasis kinerja untuk mengoptimalkan pengelolaan dana desa. Upaya-upaya ini diharapkan dapat mendukung pembangunan pedesaan yang berkelanjutan dan mewujudkan tujuan desentralisasi fiskal di Indonesia.


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DOI: https://doi.org/10.21107/bep.v7i1.32190

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