Transformasi Kapasitas Aparatur Desa dalam Penyusunan RAB: Studi Kasus di Desa Tuloa, Kabupaten Bone Bolango

Abstract

Pembangunan infrastruktur desa memiliki peran penting dalam meningkatkan kesejahteraan dan pemerataan pembangunan. Namun, keberhasilan pembangunan sangat bergantung pada kemampuan aparatur desa dalam menyusun dokumen Rencana Anggaran Biaya (RAB) yang akurat dan sesuai dengan standar harga satuan resmi seperti AHSP dan SNI. Di Desa Tuloa, Kecamatan Bulango Utara, Kabupaten Bone Bolango, penyusunan RAB selama ini masih dilakukan secara manual tanpa acuan standar dan tanpa dukungan teknologi informasi, sehingga menghambat efisiensi, akuntabilitas, dan transparansi pengelolaan Dana Desa. Untuk mengatasi hal tersebut, tim pengabdian dari Universitas Negeri Gorontalo melaksanakan program pelatihan dan pendampingan peningkatan kapasitas aparatur desa melalui pendekatan partisipatif dan kolaboratif. Metode kegiatan meliputi pelatihan teknis penyusunan RAB berbasis AHSP/SNI, pelatihan penggunaan Excel, serta pengarsipan dokumen digital. Hasil evaluasi menunjukkan peningkatan pengetahuan peserta sebesar 35% dibandingkan sebelum pelatihan dan terbentuknya sistem pengarsipan digital di pemerintah desa. Program ini dinilai efektif dalam meningkatkan keterampilan teknis aparatur, memperkuat tata kelola keuangan desa yang transparan, serta menjadi model replikasi bagi desa lain menuju transformasi digital pemerintahan desa.
 
Village infrastructure development plays a crucial role in improving welfare and equitable development. However, its success depends heavily on the ability of village officials to prepare accurate Budget Plan (RAB) documents that comply with official unit price standards such as AHSP and SNI. In Tuloa Village, North Bulango District, Bone Bolango Regency, RAB preparation has been carried out manually without standard references and without the support of information technology, thus hampering the efficiency, accountability, and transparency of Village Fund management. To address this, a community service team from Gorontalo State University implemented a training and mentoring program to increase the capacity of village officials through a participatory and collaborative approach. The activity methods included technical training in preparing AHSP/SNI-based RABs, training in Excel usage, and digital document archiving. Evaluation results showed a 35% increase in participant knowledge compared to before the training and the establishment of a digital archiving system within the village government. This program was deemed effective in improving the technical skills of officials, strengthening transparent village financial governance, and serving as a model for replication for other villages towards digital transformation of village government.