Purwanto, Heri (2025) Efektivitas Penggunaan Dana Desa Dalam Pembangunan Infrastruktur Di Desa Kualu Kecamatan Tambang Kabupaten Kampar. Masters thesis, Universitas Islam Riau.

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Abstract

Village Funds are funds sourced from the State Revenue and Expenditure Budget (APBN) intended for Villages which are transferred through the Regency/City Regional Revenue and Expenditure Budget and are used to finance government administration, implementation of development, community development and community empowerment. This research aims to explain the effectiveness of using Village Funds in Infrastructure development in Kualu Village, Tambang District, Kampar Regency. This research uses Gibson's theory which states that effectiveness is a measure of the success of an organization in achieving its stated goals, by using human resources and the means it has to achieve the organization's goals. It is said to be effective if it succeeds in achieving the goals and vision of the organization. This research is descriptive qualitative, namely a type of research that aims to provide a systematic picture. The sample for this research was 14 (fourteen people) and the Village Head was the Key Informant. Data collection techniques by means of observation, interviews and documentation. The data analysis technique used uses triangulation techniques. In general, the results of the research on the Effectiveness of Using Village Funds (DD) in Infrastructure Development in Kualu Village, Tambang District, Kampar Regency, are seen from the Effectiveness Indicators, that the Effectiveness of the Use of Village Funds in Infrastructure Development in Kualu Village, Tambang District, Kampar Regency is not yet effective, this is due to the low community participation both in planning and monitoring and controlling finances and the realization of programs that will be implemented, the community is indifferent to the implementation of development and does not participate in monitoring the funds used, the community does not even know about the use of village funds, due to a lack of transparency information to the public. Another inhibiting factor is that the Kualu Village area is very large, making it difficult for the Kualu Village Government to determine areas that are priority scales for development, resulting in uneven development, limited village funds and the existence of central government regulations regarding the distribution of allocations, the quality factor of human resources (HR) which still incompetent, especially in the budget preparation process, such as working on drafting the RAPBdes (Village Revenue and Expenditure Budget Plan) for the next year as well as in preparing the Accountability Letter (SPJ) report and the slow delivery of the indicative ceiling by the central government to the villages, thus influencing the program preparation process.

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