PENGELOLAAN DANA DESA PADA PEMBANGUNAN INFRASTRUKTUR DESA (Studi pada Desa Taropo Kecamatan Kilo Kabupaten Dompu)

Abstract The Nawacita concept, which is currently a priority development program, has one of the development priorities, namely developing Indonesia from the periphery by strengthening regions and villages within a unitary state. The issuance of the Law of the Republic of Indonesia Number 6 of 2014 concerning Villages which aims to create an independent village and optimally empower village communities according to the potential of the village concerned and the provisions governing the source of Village Funds to carry out development, namely Government Regulation Number 60 of 2014 concerning Village Funds and Government Regulation Number 43 of 2014 concerning implementing regulations of Law Number 6 of 2014 concerning Villages. The Village Fund is realized through Presidential Regulation Number 36 of 2015 concerning Details of the State Budget for Fiscal Year 2015 which is an amendment to Presidential Regulation Number 162 of 2014 concerning Details of the State Revenue and Expenditure Budget for Fiscal Year 2015, which was compiled based on Law Number 3 of 2015 concerning Revenue Budget and State Expenditures for Fiscal Year 2015. Village financial management is regulated in Government Regulation Number 43 of 2014 concerning Implementing Regulations of Law Number 6 of 2014 concerning Villages, where it is stated that management is a series of activities ranging from planning, procurement, use, administration, assessment, guidance, supervision and control. Management is not only carrying out an activity, but is a series of activities that include management functions, such as planning, implementation, and supervision to achieve goal