IMPLEMENTASI PENGELOLAAN ADMINISTRASI KEUANGAN DESA DI DESA KOTO KARI KECAMATAN KUANTAN TENGAH KABUPATEN KUANTAN SINGINGI

The presence of a law on villages namely Law No. 6 of 2014 strengthens the village's status as a community government as well as the village's power to build infrastructure and empower village communities. As a form of support to the village government in carrying out infrastructure development and village community empowerment, villages receive transfer funds from the regions in the form of Village Fund Allocation (ADD). ADD is the balance fund received by the district / city in the district / city Regional Budget (APBD) after deducting the Special Allocation Fund (DAK). This research was conducted in Koto Kari village, Kuantan Tengah sub-district, Kuantan Singingi Regency. This study aims to analyze the management of village finances in the management of the Village Fund Allocation. This type of research is a qualitative study with a descriptive analysis approach. This research was conducted using documentation and interview techniques with parties involved in the management of ADD. The description results are obtained through Permendagri No. analysis. 113 of 2014 by comparing the realization in the field. ADD management from the planning, implementation, administration, reporting and accountability stages in general can be said to be in accordance with Minister of Home Affairs Regulation No. 113 of 2014 although there are some things in the planning, implementation and administration that are still not in accordance with the target time