Analisis Penerapan Pengelolaan Dana Desa (Studi Kasus Pada Desa Kandis)

Abstract

To carry out and support village development, one of the forms of direct assistance from the central government is village funds. Village funds are direct financial assistance allocated to the village government that are used to improve community service facilities. The purpose of the research is to analyze the implementation the management of Village Funds in Kandis Village. Data collection was conducted through interviews, observations, and documentation. The informants in this research were the Village Head, Village Secretary, and the Head of Finance. The results of the study show that the implementation of management of Village Funds in Kandis Village has not been fully optimal. In terms of accountability, there are still delays in the preparation of village financial reports. In terms of transparency, information delivery to the public is still lacking, such as activity boards that do not include the implementation time, activity volume, or visual illustrations. In addition, there is no complaint channel available for the community. These findings indicate the need to improve accountability and transparency in the management of Village Funds