Abstract
Abstract. The Village Fund Management includes Planning for village funds from the Ministry of Finance where each village is required to prepare a Village Medium-Term Development Plan (RPJMDes) and a Village Government Work Plan (RKPD) containing programs and activities to be implemented within the next 3 years. Because villages are the spearhead of development and improve community welfare. Village Fund management is expected to be efficient and effective and must be accountable. The purpose of this study was to determine whether the Village Fund Management based on PMK 201 th. 2022 can reduce village poverty in Minahasa Regency. This research analyzes that the plan must be prepared by involving the entire village community and adjusted to the needs and potential of the village. The distribution of village funds goes through 3 stages; Administration, accountability and reporting at the local government level includes recording and controlling the receipt and expenditure of village funds. Disbursement of Village Funds to Villages is carried out by administrative and technical checks on documents on the use of village funds submitted by the village, compiling accountability reports on the use of village funds at the end of each fiscal year, compiling reports on the use of village funds periodically and submitting these reports to the Ministry of Finance. The use of village funds includes; improvement of basic services, improvement of basic services in the village, community empowerment of village funds, development of economic potential, development of economic potential, environmental management and empowerment. Abstrak. Pengelolaan Dana Desa meliputi Perencanaan dana desa dari Kementerian Keuangan dimana setiap desa wajib menyusun Rencana Pembangunan Jangka Menengah Desa (RPJMDes) dan Rencana Kerja Pemerintah Desa (RKPD) yang memuat program dan kegiatan yang akan dilaksanakan dalam jangka waktu berikutnya. 3 tahun. Karena desa merupakan ujung tombak pembangunan dan meningkatkan kesejahteraan masyarakat. Pengelolaan Dana Desa diharapkan dapat efisien dan efektif serta harus dapat dipertanggungjawabkan. Tujuan penelitian ini adalah untuk mengetahui apakah Pengelolaan Dana Desa berdasarkan PMK 201 th. Tahun 2022 dapat menurunkan kemiskinan desa di Kabupaten Minahasa. Penelitian ini menganalisis bahwa rencana tersebut harus disusun dengan melibatkan seluruh masyarakat desa dan disesuaikan dengan kebutuhan dan potensi desa. Penyaluran dana desa melalui 3 tahap; Penatausahaan, pertanggungjawaban dan pelaporan pada tingkat pemerintah daerah meliputi pencatatan dan pengendalian penerimaan dan pengeluaran dana desa. Penyaluran Dana Desa ke Desa dilakukan dengan melakukan pemeriksaan administratif dan teknis terhadap dokumen penggunaan dana desa yang diserahkan oleh desa, menyusun laporan pertanggungjawaban penggunaan dana desa setiap akhir tahun anggaran, menyusun laporan penggunaan dana desa secara berkala dan menyampaikan laporannya kepada Kementerian Keuangan. Penggunaan dana desa meliputi; peningkatan pelayanan dasar, peningkatan pelayanan dasar di desa, pemberdayaan masyarakat dana desa, pengembangan potensi ekonomi, pengembangan potensi ekonomi, pengelolaan dan pemberdayaan lingkungan hidup.
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