Azhari, Azhari (2023) Evaluasi Pengelolaan Dana Desa Di Desa Tanjung Kecamatan Kota Kampar Hulu Kabupaten Kampar. Other thesis, Universitas Islam Riau.

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Abstract

The Village Revenue and Expenditure Budget or often known as the APBDes is an important instrument that determines the realization of good governance in the village, the Village Revenue and Expenditure Budget is in principle a village income and expenditure plan for the next one year. However, problems were found, especially in the implementation of village development, there was still a lack of development that occurred in Tanjung Village, Koto Kampar Hulu District, such as the construction of a patrol post which until now had not been ready to be built, and road cementization which had not been completed so that it could be seen that the realization of the village budget had not been on target. The aim is to find out and analyze village funds in Tanjung Village, Koto Kampar Hulu District, Kampar Regency, and their obstacles. The method used is descriptive method, qualitative; The informants in this study were the Head of Tanjung Village, Koto Kampar Hulu District, while the informants for this study were the Village Secretary, Village Treasurer, Head of Finance, Bpd, Community Leaders. This research concludes that the Village Fund Management Evaluation in Tanjung Koto Kampar Hulu Village, Kampar District has been running effectively, although the allocation has not been effective. Management of village funds is said to have been running effectively because it can be seen from the field that has real evidence, namely in the form of infrastructure development, empowerment in the general and religious fields. From an economic point of view, the management of village funds has not been fully implemented. As for the inhibiting factors for managing village funds, namely human resources that do not yet have reliability, delays in submitting reports, delays in submitting accountability reports due to changes in the APBDesa, internet networks that have experienced problems and there are still many people who do not understand and do not know how to use them. village funds, resulting in a lack of community participation in conveying their wishes and aspirations.

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