Analisis Pengelolaan Dana Desa dalam Pembangunan Infrastruktur di Desa Pasar Melintang Kecamatan Lubuk Pakam Kabupaten Deli Serdang

Abstract

The Village Fund Management is a series of processes that include Planning, implementation, administration, reporting, and accountability for the use of village funds sourced from The Indonesian Budget (APBN) in accordance with the provisions of Permendagri No. 20 of 2018. One of the objectives of village funds is for infrastructure development that is beneficial for the welfare of village communities. However, its management in Pasar Melintang village is still not in accordance with applicable provisions. This shows that there are several obstacles in the process of managing village funds in infrastructure development in Pasar Melintang village. This study aims to analyze the management of village funds in infrastructure development in Pasar Melintang village. The research method used in this study is descriptive research with a qualitative approach. Data collection was carried out using interview, observation, and documentation techniques. The data obtained were analyzed qualitatively with a management theory approach known as POAC (Planning, Organizing, Actuating, Controlling) proposed by George. R. Terry includes Planning, Organizing, implementing and supervising. The results of the study indicate that the Planning stage carried out in Pasar Melintang village is still lacking in community participation to participate in hamlet deliberations (musdus) and development Planning deliberations (musrenbang), then the Organizing stage has not been carried out properly, where village officials are still often not focused on carrying out their duties, for the implementation stage of infrastructure development in Pasar Melintang village using a labor-intensive system where all workers are from the Pasar Melintang village community, for the supervision stage it is still often not running on time because the reporting system is often late in being prepared by the Pasar Melintang village apparatus. In addition, accountability and transparency in the management of village funds in Pasar Melintang village have not been carried out properly. Village officials are often absent from village deliberations and the matter of incoming and outgoing special money is not yet open. This is what the Pasar Melintang village government needs to fix to improve the welfare of the Pasar Melintang village community.