Fund Governance Analysis of Lalang Village, Sunggal District, Deli Serdang Regency in The Covid-19 Pandemic in 2022 (Case Study of Direct Cash-Village Assistance)

78 HalamanTujuan penelitian ini untuk mengetauhi Tata Kelola Dana Desa Lalang Kecamatan Suanggal Kabupaten Deli Serdang dalam BLT-Desa di masa COVID-19. Metode penelitian digunakan adalah deskritif kualitatif yaitu menggambarkan keadaan objek pada masa sekarang secara kualitatif data diperoleh dari penelitian. Sumber data yang digunakan adalah sumber data primer dan data sekunder dengan jumlah informan 9 orang. Teknik pengumpulan data menggunakan metode observasi, wawancara dan dokumentasi. Adapun Teori yang digunakan adalah teori srirejeki dimana Hasil penelitian menunjukan bahwa Tata Kelola Dana Desa Terkait BLI-Desa belum optimal di lihat dari (1) Perencanaan dalam tatakelola BLT-Desa di Desa Lalang sudah belum maksimal. (2) Pengangaran yang di turunkan oleh pemerintah pusat terkait BLT-Desa tidak cukup untuk di bagiakan ke masyarakat miskin dan angaarnnya juga sangat sedikit. (3) Penatausahaan yang di lakukan desa lalang belum cukup optimal karena SDM dari desa lalang kurang memahami microsoft excel menghambat pengimputan data tetapi pemerintah desa lalang tidak melakuakan WFH dan penataauhannya di lakukan di kantor secara transparan. (4) Pelaporan yang lakuakan desa lalang dalam pembagian BLT-Desa sudah maksimal karena pelaporan BLT-Desa di masukan di dalam perkades, sehingga angaran digukan sah. (5) Pertanggungjawaban di lakuakan pemerintah desa lalang terkait BLT-Desa secara transparan dan di saksikan masyarakat, perwakilan pemerintah kecamatan, dan perwakilan pemerintah kabupaten. The purpose of this study was to find out the Governance of the Lalang Village Fund, Suangal District, Deli Serdang Regency in the BLT-Village during the COVID-19 period. The research method used is descriptive qualitative, which describes the state of the object in the present qualitatively the data obtained from the research. Sources of data used are primary data sources and secondary data with the number of informants 9 people. Data collection techniques using the method of observation, interviews and documentation. The theory used is the srirejeki theory where the results of the study show that the Village Fund Management related to BLI-Desa has not been optimal in terms of (1) Planning in BLT-Desa management in Lalang Village has not been maximized. (2) The budget issued by the central government related to BLT-Village is not sufficient to be distributed to the poor and the budget is also very small. (3) The administration carried out by the Lalang village is not optimal enough because the human resources from the Lalang village do not understand Microsoft Excel which hinders data entry, but the Lalang village government does not carry out WFH and the administration is carried out in the office transparently. (4) Reporting that is carried out by the village of Lalang in the distribution of BLT-Desa is maximized because BLT-Desa reporting is entered in the village head, so that the budget is used legally. (5) Accountability is carried out by the village government related to BLT-Desa transparently and witnessed by the community, representatives of the sub-district government, and representatives of the district government