Abstract
The purpose of this study was to analyze the management of Village Funds for community empowerment in Mulya Subur Village, Pangkalan Lesung District, Pelalawan Regency with the application of village financial management. In this study, the indicators used are village financial management in Permendagri Number 113 of 2015 concerning Village Financial Management in the form of transparency, accountability, participation, and budget discipline and discipline. This type of research is qualitative with the data sources used in the form of primary data and secondary data. Data was collected through observation, interviews, documentation with data analysis techniques through data reduction, data presentation, and drawing conclusions. The results of the study indicate that the management of the Mulya Subur Village Fund has not been carried out optimally as well as the management of the Village Fund. This is because the participatory implementation is still constrained by the lack of community participation in opening up space for participation. In addition, community participation is still passive. In the management of the Village Fund, it is also still focused on physical development activities.
Highlights
District, Pelalawan Regency with the application of village financial management
The purpose of this study was to analyze the management of Village Funds
Undang-Undang Republik Indonesia Nomor 6 Tahun 2014 Tentang Desa
Summary
Article History: Dikirim: 23-08-2021 Selesai Revisi: 15-09-2021 Diterbitkan Online: 30-09-2021. Tujuan penelitian menganalisa pengelolaan Dana Desa untuk pemberdayaan masyarakat di Desa Mulya Subur Kecamatan Pangkalan Lesung Kabupaten Pelalawan, dengan penerapan asas pengelolaan keuangan Desa. Dalam penelitian ini indikator yang digunakan yakni asas pengelolaan keuangan Desa dalam Permendagri No 113 tahun 2015 tentang Pengelolaan Keuangan Desa berupa transparan, akuntabel, partisipatif, serta tertib dan disiplin anggaran. Jenis penelitian ini adalah kualitatif dengan sumber data yang digunakan berupa data primer dan data sekunder. Hasil peneltian menunjukkan bahwa pengelolaan Dana Desa Mulya Subur belum menerapkan asas pengelolaan Dana Desa secara maksimal. Hal ini dikarenakan pada penerapan asas partisipatif masih terkendala dengan kurangnya dalam membuka ruang bagi peran serta masyarakat. Village Funds, Community for community empowerment in Mulya Subur Village, Pangkalan Lesung.
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