Analisis Pengelolaan Keuangan Desa Di Desa Bangun Purba Kecamatan Bangun Purba Kabupaten Rokan Hulu

This study aims to determine and analyze Village Financial Management in Bangun Purba Village, Bangun Purba District, Rokan Hulu Regency. The assessment indicators used include planning, organizing, administering, implementing and accountability. This type of research is a quantitative descriptive survey, which prioritizes the questionnaire list as a data collection tool and the data collected with this tool is then used as the main raw material for analyzing the empirical conditions and objectivity of the existence of objectives at the research location. The population and sample in this study were 37 people. Types and data collection techniques used consist of, primary data collected using questionnaire and interview lists and secondary data collected using observation techniques. While the data analysis technique used is to use a frequency table tool. Based on this analysis technique the researchers assessed and concluded that the Analysis of Village Financial Management in the Bangun Purba Village, the Bangun Purba Subdistrict, Rokan Hulu Regency was classified as Good Enough. The inhibiting factor is the lack of communication and dissemination of information between the village government apparatus and the community, so that people do not know about the financial assistance that has been budgeted by the government to advance and empower the Bangun Purba Village. Even though in accordance with the principles of its management, the funds must be discussed to the community, because the community is the main actor in the objectives of this policy. Village financial management in Bangun Purba Village is still not transparent. This can be seen from the absence of banners / billboards installed in front of the office of the Bangun Purba Village Head regarding the financial management report of the Bangun Purba village, so that the public does not see clearly what the form of village financial management is. In addition, the Bangun Purba village government also did not hold consultations with the village community related to the report on the realization of the financial management of Bangun Purba Village. The Purba Village Government does not close the book at the end of every month, this is due to the condition of the budgeting or the entry of the budget, disbursement through three stages. So the Purba Village Government only closes books once a year, namely as of December 31