Analisis Pengelolaan Dana Desa dengan Pembentukan dan Pelaksanaan Badan Usaha Milik Desa Dos Roha di Desa Tambunan Sunge Kecamatan Balige Kabupaten Toba Samosir pada Tahun 2022

Abstract

This study tries to analyze the management of village funds by establishing a Dos Roha Village Owned Enterprise in Tambunan Sunge Village, Balige District, Toba Samosir Regency. Tambunan Sunger Village is a relatively new and developing village with the smallest area in Balige Regency. However, this village has a Village-Owned Enterprise (BUMDes) named Dos Roha and can be said to be successful with consistent profits every year. Village funds received and managed by Tambunan Sunge village in 2022 amount to IDR 687,344,000 and are used for the benefit of the village. the total allocation of village funds used for the development of BUMDes in Tambunan Sunge Village from 2017-2022 is IDR 408,000,000.Tthe village community has also been greatly assisted by the presence of this BUMDes and only 21 of the 163 households are classified as underprivileged families. The types of businesses managed by BUMDes Dos Roha are the Savings and Loans business unit, the Agrobnisnis and BRILink business units.This study uses qualitative research methods with descriptive analysis techniques. Methods of data collection through interviews and documentation techniques. The results of the study found that the management of village funds by establishing a Dos Roha Village-Owned Enterprise in Tambunan Sunge Village, Balige District, Toba Samosir Regency was quite effective because it could provide direct and real benefits to the community, management of village funds and management of BUMDes in accordance with applicable regulations