Peran Kepala Desa dalam Perencanaan Pengelolaan Alokasi Dana Desa di Desa Bandar Khalipah Kecamatan Percut Sei Tuan Kabupaten Deli Serdang

Abstract

Kepala Desa memiliki peran krusial dalam perencanaan pengelolaan alokasi dana desa (ADD) guna mendukung pembangunan desa yang efektif dan berkelanjutan. Namun dalam pelaksanaannya, masih terdapat berbagai kendala yang menghambat efektivitas perencanaan pengelolaan alokasi dana desa. Penelitian ini bertujuan untuk menganalisis peran kepala desa dalam perencanaan pengelolaan alokasi dana desa di Desa Bandar Khalipah, Kecamatan Percut Sei Tuan, Kabupaten Deli Serdang. Penelitian ini menggunakan metode kualitatif pendekatan deskriptif, dengan teknik pengumpulan data berupa Observasi, Wawancara, dan, Dokumentasi. Hasil penelitian menunjukkan bahwa perencanaan pengelolaan alokasi dana desa dilakukan sesuai prosedur melalui Musyawarah Desa (Musdes) dan di tuangkan dalam Rencana Kerja Pemerintah Desa (RKPDes) serta Anggaran Pendapatan dan Belanja Desa (APBDes). Namun, masih ditemukan beberapa kendala, seperti rendahnya partisipasi masyarakat dalam musdes, keterbatasan sumber daya manusia serta pelaporan dan administrasi yang menyebabkan tertundanya pelaksanaan program pembangunan. Oleh karena itu, sebaiknya dilakukan peningkatan kapasitas perangkat desa melalui pelatihan tata kelola keuangan, optimalisasi transparan dalam perencanaan pengelolaan alokasi dana desa agar lebih efektif, akuntabel dan memberikan manfaat yang maksimal bagi masyarakat. The Village Head plays a crucial role in the planning and management of Village Fund Allocation (ADD) to support effective and sustainable village development. However, its implementation still faces various obstacles that hinder the effectiveness of the planning process. This study aims to analyze the role of the Village Head in planning the management of Village Fund Allocation in Bandar Khalipah Village, Percut Sei Tuan Sub-district, Deli Serdang Regency. This research uses a qualitative descriptive approach with data collection techniques including observation, interviews, and documentation. The results indicate that the planning of Village Fund Allocation is carried out in accordance with procedures through Village Deliberation (Musdes) and is outlined in the Village Government Work Plan (RKPDes) and the Village Revenue and Expenditure Budget (APBDes). However, several obstacles remain, such as low community participation in Musdes, limited human resources, and weaknesses in reporting and administration, which lead to delays in the implementation of development programs. Therefore, it is recommended to enhance the capacity of village officials through financial management training and to optimize transparency in the planning and management of Village Fund Allocation to ensure it is more effective, accountable, and beneficial for the community.