KAPABILITAS APARAT DESA DALAM PENGELOLAAN DANA DESA

Abstract

The village as a spearhead of development has an important role in
development. With the birth of the Law of vilage No. 6 / 2014 opened a great
opportunity for the village to get a sizeable village funds. The village as an autonomous
region has the authority to remedy to manage the funds of the village, but the large
amount of funds that must be managed professionally and appropriately. Meanwhile
capabilities village head and village in Serang District still is lacking. The purpose of
this study was to analyze the capabilities of the village in managing the funds of the
village. This study is a qualitative study, by observation and analysis of documents.
Guiding theory is a theory of Leonard and Barton (2002), namely: Based on the
knowledge and skills, managerial systems, Technical Systems, Values and Norms. The
results of the study explained that the knowledge and skills capability village head and
village in Pandeglang in the management of village fund allocation is still lacking,
especially the skill and expertise in accounting, financial reporting and accountability.
Managerial capabilities are lacking because the village head in planning some of the
village chief has yet to make programs according to priorities. Technical capabilities
concerning the financial management of the State is still lacking. Most treasurer
villages do not have enough knowledge in financial management and not a background
of expertise such as accounting vocational graduates. Financial management is still
manual. Capabilities Values and Norms. Village Head in Pandeglang in general it can
be said either they already have good values and norms that come from the community.
It's just that their values and norms of society can not be performed / implemented in
organizational life.