Analisis Efektivitas Pengelolaan Keuangan Dana Desa di Kecamatan Siabu dan Kecamatan Bukit Malintang, Kabupaten Mandailing Natal

Abstract

The objective of the research is to find out and analyze the effectiveness of financial management of village funds in Siabu Subdistrrict and Bukit Malintang Subdistrict, Mandailing Natal Regency. It also aims to find out the impact of using village funds on the welfare of the people in these two sub-districts. The research uses mived methods. The data consist of primary data and secondary data. The result of the research show that the process of organizing and determining financial management plan for village funds in Bukit Malintang Subdistrict has been done and referred to the Directive of the Regent of Mandailing Natal No. 4/2021 with the biggest budget absorption is focused on BLT (Cash Direct Aid). The effectiveness of budget absorption of village funds, in this research, indicates very effective financial performance, meaning that the entire village fund budgeted by the government has been spent bg the village goverment. Statistical tests and surveys are used in the research and discussion, leading to the conclusion that there is a difference in the consumption pattern of people in Siabu Subdistrict and Bukit Malintang Subdistrict before and after receiving BLT.