Kebijakan Kepala Desa Dalam Mengelola Keuangan Desa Di Desa Rantau Panjang Kecamatan Tambusai Kabupaten Rokan Hulu Berdasarkan Peraturan Daerah Kabupaten Rokan Hulu Nomor 5 Tahun 2007 Tentang Keuangan Desa

Lubis, Parlindungan (2021) Kebijakan Kepala Desa Dalam Mengelola Keuangan Desa Di Desa Rantau Panjang Kecamatan Tambusai Kabupaten Rokan Hulu Berdasarkan Peraturan Daerah Kabupaten Rokan Hulu Nomor 5 Tahun 2007 Tentang Keuangan Desa. Other thesis, Universitas Islam Riau.

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Abstract

Village finances are all village rights and obligations that can be assessed by money, as well as everything in the form of money or goods that belong to the village related to the implementation of rights and obligations. These rights and obligations generate income, expenditure and village financial management. The role of the apparatus village government, as a central role, plays an important role in development of village original income. The role is carried out professionally, educated, directed and trained, especially in recognizing and managing regional potential, work hard, disciplined and full of dedication. The main problem in this research is how is the policy of the Village Head? in managing village income sources in Rantau Panjang Village, Tambusai District based on the regional regulation of Rokan Hulu Regency Number 5 of 2017 concerning Village Finance, and what are the inhibiting factors in managing income sources Villages in Rantau Panjang Village, Tambusai District based on Regional Regulations Rokan Hulu Regency Number 5 of 2017 concerning Village Finance. The research method used in this study is seen from the type, then This research includes observational research by means of a survey. Judging from the nature This research includes descriptive research, namely research that provides an overview of in detail and clearly about the main problems of research. The results of the discussion of this study are the policy of the Village Head in management of village income sources in Rantau Panjang Village, Tambusai District based on the regional regulation of Rokan Hulu Regency Number 5 of 2017 concerning Village Finance, where village financial income comes from Village Original Income, sharing of the results of taxes and levies from the Regency, Village Fund Allocation, and financial assistance from the government, provincial and district governments. Financial management The village head is carried out by the Village Head who is assisted by the Village Secretary and LPM. The use of Village Original Income funds must be official and based on the law as outlined in the details of the Village Revenue and Expenditure Budget (APBDes) Rantau Panjang Village in each fiscal year. Use of Village original income funds Rantau Panjang outside the APBDes, categorized in the additional village budget (APBTDes). Inhibiting factors in managing income sources in Rantau Panjang Village is the weakness of human resources in the village apparatus, in addition to the preparation of PADes and APBDes takes quite a long time. There is no internal controlmanagement of village income sources from the BPD. The programs that are run are not in accordance with the principle of benefit for village progress. As well as the weak efforts of the Village Head in increase the village's original income.

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