ANALISIS PENGGUNAAN DANA ALOKASI UMUM EARMARK DALAM PROGRAM PEMBERDAYAAN MASYARAKAT KELURAHAN DI KECAMATAN TAWAELI

Abstract

This study analyzes the use of the Earmarked General Allocation Fund (DAU) in the community empowerment program in Tawaeli District, Palu City, based on Minister of Home Affairs Regulation No. 130 of 2018. This study was qualitative and descriptive, using in-depth interviews with key informants (sub-district heads, village heads, and heads of community-based institutions), as well as observation and documentation. The results indicate that the Earmarked General Allocation Fund (DAU) utilization mechanism has been implemented in accordance with regulations, including fund allocation, bottom-up planning via village development planning meetings (Musrenbang), implementation by community groups with sub-district support, and transparent monitoring and reporting. However, challenges remain, such as the need for strengthened inter-stakeholder coordination, budget allocation transparency, and village administrative capacity. The benefits of the Earmarked General Allocation Fund (DAU) have been significant in increasing community capacity through skills training, institutional strengthening (LPM), basic health services (posyandu and stunting prevention), and environmental improvement (drainage rehabilitation), which support independence, community participation, and post-disaster recovery in the Tawaeli area. This study recommends improved coordination, simplified procedures, strengthened monitoring, and more active community participation to optimize future fund use.

Keywords: DAU Earmark, Community Empowerment, Village, Permendagri 130/2018, Tawaeli District