Pengelolaan Dana Desa Sebagai Implikasi Berlakunya Undang – Undang Nomor 6 Tahun 2014 Tentang Desa “Di Desa Batursari, Kecamatan Mranggen, Kabupaten Demak”

Abstract

ABSTRACT
The birth of the Village Act, namely Law number 6 of 2014 bring changes in the financial
management of the village, because the existence of Law of the village each get an extra source
of income i.e. the village Fund (DD) estimated to be Rp 1.4 billion per year. The Batursari
village is one of the recipients of the funding of the village as well as a recipient of funds (DD)
the highest village in the Regency of Demak. With the income of the village with the sum high,
certainly should be managed properly. If financial management of the village are not managed
properly, it will bring up a variety of issues.
This research uses qualitative research methods with types of descriptive research
techniques and data collection through interviews and documentation. The technique of
determination of informants in this study using a Purposive Sampling. As for the
subject/informants in this study is the head of the village, the village Secretary, Treasurer of the
village, and BPD (Chairman) of the village of Batursari.
The research indicates that the planning stages in the management of the village Fund
there are decision-making through deliberations undertaken the present hamlets to villages and
involves elements of society. At this stage of implementation, the village Fund used properly as
well as the existence of the report and accountability for the use of the funds. At the stage of
monitoring already exercised by the parties – the authorities do so. As for the implications of the
existence of the Village Laws against village fund management i.e. faster satisfy all the needs
and wishes of the community, reporting APBDes using an application, its strategic role in
escorting the BPD uses of the village Fund. However, the management of the Fund at the village
Batursari village can not be said to be fully transparent and accountable, yet the existence of
income and expenditure details shapping Fund as well as the realization of the use of funds of
the village on the information boards that are in the Hall of the village, the village so the
Government must immediately pinned the financial details on the village Board the village
information so that the public is aware of and can supervise the use of the money.
Keywords: Laws of the village, the Fund village, financial management