Analisis Pengelolaan Alokasi Dana Kampung oleh Penghulu Kampung di Kampung Bukit Harapan Kecamatan Kerinci Kanan Kabupaten Siak

The implementation of village government affairs that are the authority of the village is funded by the Village Revenue and Expenditure Budget (APBDesa), central government assistance, and local government assistance. Allocation of village funds is one source of village finance from several village financial sources. Allocation of village funds in the Regency / City APBD is budgeted in the village administration section. Village Financial Management is the whole activity which includes the process of planning, implementation, administration, accountability, and supervision. The Village Head is the holder of the village financial management power and represents the Village Government in the ownership of the village property that is separated. The village head in implementing village financial management is assisted by the Village Financial Management Technical Officer (PTPKD). The Village Financial Management Technical Officer (PTPKD) comes from the Village Unit element, consisting of the Village Secretary, Section Chief, and Treasurer of the Technical Implementation of Village Financial Management (PTPKD) stipulated by the Decree of the Village Head. This research method is quantitative in the form of descriptive analysis with the type of survey research. This research is located in Kampung Bukit Harapan, Kerinci Kanan Subdistrict, Siak Regency. In this study the authors set a sample of 108 people with a purposive sampling technique. The results showed that the Performance Analysis of Village Leaders in Managing Village Fund Allocation in Kampung Bukit Harapan in Kerinci Kanan Subdistrict, Siak Regency was quite good because of the five indicators which included planning, implementation, administration, and supervision, it was considered good because not all had been carried out optimally, especially in terms of planning which includes transparency and participation carried out by Penghulu Kampung. Keywords: Performance, Village Fund Allocation, Village Financial Managemen