Head of village elections are currently being held simultaneously by local governments referring to Undang-Undang Desa No 6 Tahun 2014 and Peraturan Menteri Dalam Negeri Nomor 65 Tahun 2017 concerning Village Head Elections, this is the basis for implementing simultaneous head of village elections, in 2019 one of the regions in West Java, namely Bandung Regency, held simultaneous head of village elections in 119 villages. The implementation of this simultaneous head of village elections is a big enough attraction where in the implementation of this village head election various problems arise from public complaints about the implementation of the simultaneous head of village elections. This research uses descriptive qualitative research methods, with data collection techniques through direct observation, and in-depth interviews. The Bandung Regency Government sees that there are obstacles in the implementation of the third wave of simultaneous head of village elections where there are many complaints from various parties related to dissatisfaction with the results of the vote count and the performance of the head of village elections committee. Therefore, an evaluation of the implementation of this policy is something that is needed so that the simultaneous head of village elections in 2021 can be improved for the next elections.
Tujuan penelitian ini adalah untuk menganalisis implementasi kebijakan bantuan keuangan desa pada pemerintah desa pakutandang kab. Bandung, metode yang digunakan yaitu metode penelitian kualitatif dengan pendekatan studi kasus dengan fokus masalah untuk mengetahui dan menganalisis implementasi kebijakan Bantuan Keuangan Desa dan untuk mengetahui dan menganalisis hambatan/kendala apa saja yang dialami dalam implementasi kebijakan Bantuan Keuangan Desa di Desa Pakutandang Kecamatan Ciparay Kabupaten Bandung. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu wawancara mendalam, observasi dan kajian dokumentasi. Hasil penelitian menemukan bahwa implementasi kebijakan bantuan keuangan desa pada Desa Pakutandang Kecamatan Ciparay Kab. Bandung belum optimal dan belum tepat sasaran pada masyarakat yang membutuhkan, alokasi bantuan dana desa lebih besar dialokasikan untuk penyelenggaraan pemerintah desa, sedangkan untuk alokasi pemberdayaan masyarakat belum optimal. Kendala-kendala yang dihadapi dalam implementasi bantuan keuangan desa yaitu sering terjadinya pergantian perangkat di tingkat Desa yang diikuti dengan perubahan perangkat desa baru yang belum memiliki pengalaman kerja yang berimbas pada penyelenggaraan pemerintahan dan tugas lainnya, sering terjadi keterlambatan dalam proses perencanaan , pelaksanaan, penyampaian laporan.
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