ANALISIS PENGELOLAAN ALOKASI DANA DESA DI MASA PANDEMI COVID19 DI DESA TANJUNG SELAMAT (STUDI KASUS DI KANTOR DESA TANJUNG SELAMAT KECAMATAN SUNGGAL)

This study aims to determine the management of village fund allocation in Tanjung Selamat Village, Sunggal District, Deli Serdang Regency, and the factors that influence it. To achieve this goal, qualitative research methods are used by parsing the data descriptively. Data collection techniques were carried out by observation, interviews, as well as documents and archives using qualitative descriptive analysis techniques.                The results of the study show: First, the village fund allocation Management Process includes Planning, Implementation, Administration, Reporting and Accountability. The management of village fund allocation carried out by the village government of Tanjung Selamat, Sunggal District, Deli Serdang Regency has followed the technical guidelines that have been regulated in the legislation. However, the process is still not optimal. Second, the factors that influence the management of village fund allocation include supporting and inhibiting factors. The supporting factors are the quality of human resources and community participation, while the inhibiting factors are the low synchronization between planning at the village and sub-district levels, the limited number of village fund allocation, the lack of intensity of socialization in the management of village fund allocation.   Keywords: Management, Village Fund Allocatio