Smj, Anwar Bahri (2023) Penyelenggaraan Fungsi Pengawasan Badan Permusyawatan Desa Terhadap Pengelolaan Dana Anggaran Pendapatan Dan Belanja Desa Tahun 2020 Di Desa Sari Mulya Kecamatan Pangkalan Lesung Kabupaten Pelalawan. Other thesis, Universitas Islam Riau.

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Abstract

The Village Consultative Body has a function to oversee every budget managed by the Village Government. The purpose of the supervision carried out by the Village Consultative Body is that every fund managed by the Village Government is in accordance with the Village Government Work Plan that has been prepared and so that budget irregularities do not occur. The purpose of this study is to describe the function of the BPD supervisor whether it is running according to the objectives or not. This study uses the theory according to George R. Terry by using four indicators, namely having a plan, standard or goal as a benchmark, the process of implementing work, comparing standards, plans or goals and corrective actions. This study uses qualitative methods to reduce and explain the actual situation. The technique of withdrawing informants in the study used the purposive sampling technique, which consisted of 6 key informants and informants. Based on the research conducted, it was found that the implementation of the supervisory function by the BPD on the village income and expenditure budget funds in 2020 based on four predetermined indicators, the BPD has not been optimal in carrying out its functions. Inputs and suggestions from researchers, namely BPD can be even better in carrying out its functions and better understand its own functions.

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