Pengelolaan Dana Desa dalam Meningkatkan Pembangunan Ekonomi Masyarakat Ekonomi Di Desa Kempawa Kecamatan Tanah Pinem Kabupaten Dairi

Abstract

Village Funds are funds sourced from the State Revenue and Expenditure Budget intended for Villages which are transferred through the Regency/City Regional Revenue and Expenditure Budget and are used to finance government administration, implementation of development, community development and community empowerment. The aim of this research is to determine the village fund management system in Kempawa Village, Tanah Pinem District, Dairi Regency, community economic development in Kempawa Village, Tanah Pinem District, Dairi Regency in 2022, and the village fund management system from a financial management perspective. This type of research is descriptive qualitative, using observation, interview and documentation techniques. There were 8 informants in this research including the Village Head, Village Secretary, Head of Finance, Chairman of the Kempawa Village BPD, and the Kempawa Village Community. The data analysis techniques used are data reduction, data modeling, and drawing conclusions. The results of the research show that the management of village funds in Kempawa Village, Tanah Pinem District, Dairi Regency is in accordance with Minister of Home Affairs Regulation No. 113 of 2014 concerning Village Financial Management. There are several stages, namely planning, implementation, administration, reporting and accountability. Development in Kempawa Village can also be said to be increasing because it has met the indicators of successful development, including good village infrastructure, adequate public facilities, easy access to information, superior quality of human resources and the income level of the population. Meanwhile, from a financial management perspective, the management of village funds by the Kempawa Village government has implemented the principle of accountability because it is seen from the accountability of the village government with reports in the form of LPJ which are reported to the District, Inspectorate, PMD, and finance. Meanwhile, the principle of transparency is seen in the existence of a transparency board on the realization of the APBDes for the current fiscal year.