Toha, Alparid (2023) Pengembangan Kapasitas Pemerintah Desa Dalam Pengelolaan Alokasi Dana Desa Di Desa Pemandang Kecamatan Rokan Iv Koto Kabupaten Rokan Hulu. Masters thesis, Universitas Islam Riau.

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Abstract

The village fund management system managed by the village government, including the mechanism for collection and accountability, refers to Law Number 33 of 2004 concerning Financial Balance between the Central Government and Regional Governments. The regulation explains that development funding carried out by local governments, including village governments, adheres to the principle of money follows function, which means that funding follows government functions which are the obligations and responsibilities of each level of government. The aim of the study was to identify and analyze the Capacity Building of the Village Government in Managing Village Fund Allocations in Pemandang Village, Rokan IV Koto District, Rokan Hulu Regency. This study uses a qualitative approach. There were 10 informants in this study with the village head as the key informant. Data collection techniques by interviews and data analysis using Miles and Huberman techniques. Based on the results of research and discussion on Village Government Capacity Building in Managing Village Fund Allocations in Pemandang Village, Rokan IV Koto District, Rokan Hulu Regency, it is known that it is not optimal, this can be seen from the conclusions per indicator as follows: Based on the results of research with informants regarding indicators of increased resources human resources are not optimal, this is because the recruitment of human resources at the Pemandang Village Office is not carried out in a transparent manner but is still personal in nature, and also in the implementation of ADD there are no education and training activities aimed at increasing the capacity of the village government in managing ADD.

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