Implementasi Tugas Camat Dalam Pengawasan dan Pembinaan Pengelolaan Keuangan Desa Di Kecamatan Gaung Kabupaten Indragiri Hilir

Based on Government Regulation Number 17 of 2018 concerning Districts, the government assigns the Camat to supervise and foster village financial management. This is based on the fact that there are still many villages that are not administratively orderly so that they experience delays in reporting village finances to the Gaung sub-district head. This study aims to determine how the implementation of the Camat's duties in supervising financial management development, especially in 3 (three) villages, namely Lahang Hulu Village, Lahang Tengah Village and Lahang Baru Village. In addition, to find out what obstacles are faced by the Camat in coaching and managing village finances. This type of research is included in the observational research or Non Doctrinal Research group, namely by looking at how the Implementation of the Duties of the Sub-District Head of Supervision and Development of Village Financial Management in Gaung District, Indragiri Hilir Regency Based on the results of the study, it was found that several facts related to the duties of the Gaung Camat were not in accordance with their duties as regulated in Government Regulation no. 19 of 2008 Junto Government No. 17 of 2018 concerning Sub-districts article 9 point 3 that the sub-district head has the task of providing guidance and supervision of village financial management. Based on these provisions, the tasks of the Gaung Camat still cannot be carried out as stated in the provisions regarding his duties in supervising village management development which resulted in delays in financial reporting in several villages, namely Lahang Hulu Village, Lahang Tengah Village and Lahang Baru Village, resulting in delays in the disbursement of village finances and then have an impact on the administration of government and the development of the village. This is further exacerbated by the many other tasks that have been delegated by the Indragiri Hilir Regent to the Gaung Camat, making it difficult for the Camat to focus on the issue of developing village financial management, as well as the existence of the Village Head and Village apparatus not responding to the directions given by the Camat. Not to mention the large number of villages in Gaung Subdistrict, namely 11 (eleven) villages and 1 (one) kelurahan, making it difficult for the Gaung Subdistrict Head to carry out village financial management tasks. So that the Camat's task is not effective and optimal in supervising and fostering village financial management in Gaung Distric