Peranan Dinas Pemberdayaan Masyarakat Dan Pemerintahan Desa Dalam Pengelolaan Keuangan Desa Di Pemerintahan Daerah Kabupaten Rokan Hulu

Based on Law No. 6 About Villages and Government Regulation No. 60 of 2014 concerning Village Funds Sourced from the State Budget. The implementation of village financial management in Rokan Hulu Regency is one of the main tasks and functions of DPMPD Rokan Hulu Regency. Based on observations, it appears that there are still problems in village financial management that can hinder the implementation of development and empowerment such as the use of the Village Fund budget that is not on target or is not in accordance with development planning priorities, besides thatreporting and accountability for the realization of the use of village funds are not conveyed in accordance with the stipulated provisions. This research uses qualitative research.The results of the study show that the Office of Community Empowerment and Village Government of Rokan Hulu Regency observes that the financial management of Village Funds implemented in the field, especially by the village government, is sufficient in accordance with applicable laws and regulations. In addition, the Village Fund financial management process has also involved the community, starting from the planning stage to the supervision carried out by the Community Empowerment Service and the Village Government of Rokan Hulu Regency. although the management of the Village Fund is very good, the community's understanding so far about Village Fund policies is still low. in terms of Village Fund reporting carried out by the village government through related institutions to the Community Empowerment Service and Village Government of Rokan Hulu Regency, it is quite good. The implementation of accountability for Village Funds at the Community Empowerment Service and Village Government of Rokan Hulu Regency is technically and administratively good. but in the case of reports on the realization of the use of Village Funds in the field from the village government, they only make a report with a makeshift report format. Because there are no specific rules that discuss the format that should be done. The Department of Community Empowerment and Village Government of Rokan Hulu Regency in carrying out its role is running well but not optimally. This is because there are several factors that cause obstacles, especially increasing the ability of Human Resources (HR), especially HR in the village