PRODUCT BASE BUDGET SYSTEM (PBBS) DAN IMPLIKASINYA TERHADAP DESA WISATA BERBASIS BLUE EKONOMI
DOI:
https://doi.org/10.33143/jecs.v8i2.2666Abstract
Anggaran merupakan instrumen keuangan utama dalam mendukung program-program pemerintah untuk mengentas kemiskinan. Anggaran Dana Desa merupakan stimulus anggaran yang diberikan  pemerintah  untuk  meningkatkan  pertumbuhan  ekonomi  masyarakat  desa, dengan asumsi percepatan pertumbuhan ekonomi di pedesaan. Karena pentingnya anggaran, maka perlu adanya strategi anggaran yang jelas untuk dapat merealisasikan tujuan pemerintah. Strategi anggaran yang digunakan adalah Product Base Budget System (PBBS) dimana fokus pemerintah dalam mengembangkan desa wisata harus didukung pendung dalam program anggaran desa berbasis produk. Desa yang terletak di pesisir pantai harus mengetahui kekurangan dan kelebihan yang dimiliki oleh desanya untuk dapat dikembangkan. Kepala desa harus menuangkan hal tersebut dalam bentuk strategi anggaran. Banyak potensi desa yang dapat dikembangkan seperti blue ekonomi. Dimana pemanfaatan sumberdaya alam kelautan dapat digunakan untuk menjadi UMKM Desa. Namun diperlukan dukungan anggaran desa untuk merealisasikannya. Desa wisata merupakan wadah baru bagi desa untuk dapat mengeksplor keunikan desa kepada pihak eksternal. Hal ini tentunya menjadi motivasi bagi setiap desa untuk menunjukkan karakteristik desa. Setiap desa tentunya mempunyai keunikan tersendiri begitupula dengan Aceh, banyak desa yang letaknya di pesisir pantai dan berpotensi dalam pengembangan blue ekonomi. Masalah  yang terjadi  selama ini adalah kemalasan anggaran.  Artinya  aggaran  yang terealisasi manfaatnya belum maksimal, dan rencana anggaran yang dibuat masih sangat monoton  disetiap tahunnya.  Masalah  selanjutnya  yang terjadi  adalah  tidak  ada  strategi anggaran desa yang jelas dalam mendukung program pemerintah seperti desa wisata, baik dalam bentuk UMKM desa maupun pemanfaatan blue ekonomi. Prioritas dana desa digunakan untuk pembangunan desa dan pemberdayaan masyarakat desa.
Keywords: Strategi Anggaran, Dana Desa, Desa Wisata, Blue Ekonomi
The budget is the main financial instrument in supporting government programs to reduce poverty. The Village Fund is a stimulus budget provided by the government to increase the economic growth of rural communities, with the assumption of accelerating economic growth in rural areas. Due to the weakness of the budget, it is necessary to have a clear budget strategy to be able to realize the government's goals. The budget strategy used is the Product Base Budget System (PBBS) in which the government's focus on developing tourism villages must be supported by a product-based village budget program. Villages located on the coast must know the strengths and weaknesses of their village to be developed. The village head must draw this in the form of a budget strategy. There are many village potentials can be developed such as the blue economy. Where the utilization of marine natural resources can be used to become Micro, small, and medium enterprises Villages. However, village support is needed to make it happen. Tourism villages are a new forum for villages to be able to explore the uniqueness of the village to external parties. This is certainly a motivation for each village to show village characteristics. Each village has its uniqueness and so does Aceh, many villages are located on the coast and have the potential to develop a blue economy. The problem that has occurred so far is budget laziness. This means that the realized benefits of the budget are not maximized, and the budget plans that are made are still very monotonous every year. The next problem that occurs is the absence of a clear village budget strategy to support government programs such as tourism villages, both in the form of MSME villages and the utilization of the blue economy. Village funds are prioritized for village development and village community empowerment.
Keywords: Budget Strategy, Village Fund, Tourism Village, Blue Economy
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