CD Tesis
Implementasi Pengelolaan Keuangan Desa Dikaitkan Dengan Upaya Pemberdayaan Masyarakat Dan Pemerataan Pembangunan Di Kabupaten Rokan Hilir Berdasarkan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa
One of the parameters to see the development of a village in the area of regional development can be seen in terms of village financial management. Progress in the village is currently very rapid development because the main focus of the country's development design starts from the lower level (Buttom above), namely the village. In the practice of village financial management based on current regulations, there are still differences between the rules and the practice. In Rokan Hilir Regency, for example, there are some village heads who have misperceptions in managing village finances so that managing the village manages itself as if it were private funds of the village head even though village finance is a community fund that must be managed by the village head together with his apparatus by involving the community as a direct party to development in the village. This research is a sociological legal research in which primary materials are obtained from direct interviews with the Village Head and Inspectorate regarding village officials. The results of this study are the implementation of village financial planning through planning, implementation, administration, reporting and accountability are not yet effective in the aspect of community empowerment because the village head or pengulu datuk do not understand the concept of village financial planning. Then, the ideal concept, managing village finances, is the first to collect community assessments in village financial management planning, secondly, fostering community awareness will involve participation in village financial management, making technical instructions and implementing guidelines for village financial management by local governments.
Keywords: Village Finance, Community Empowerment, Development Equitable.
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