PERAN KEPALA DESA DALAM PENGELOLAAN DANA DESA

: The person authorized in terms of village financial management is the Village Head. The mapping of village use priorities is a reference that must be carried out by village heads. Therefore, this study aims 1) to determine the role of the village government in managing village funds and 2) to find out the procedures for managing village funds. To achieve this goal, qualitative research methods were used using descriptive data. Data collection techniques used by interviews and through literature study using qualitative descriptive analysis techniques. The results showed that the role of the village head in planning and budgeting village funds was in accordance with the Regulation of the Minister of Home Affairs Number 113 of 2014 and the Regulation of the Minister of Villages Number 2 of 2015 as well as the Village Regulations that had been jointly determined. The form of village fund management is in the form of more advanced village development, improving the quality of life of the community and tackling poverty. Likewise for the procedure for implementing village fund management, it is in accordance with Minister of Home Affairs Regulation 113 of 2014 which includes planning, implementation, administration, and reporting of village fund management.