EFEKTIVITAS PENGAWASAN MASYARAKAT DALAM PROSES PENGELOLAAN DANA DESA TANJUNG DOLOK KECAMATAN MARANCAR KABUPATEN TAPANULI SELATAN

Abstract

Village fund management is a form of fiscal decentralization aimed at accelerating rural development and improving community welfare. However, in its implementation, problems often arise such as a lack of transparency, participation, and supervision. Therefore, community involvement in supervising the use of village funds is very important to ensure that the funds are properly targeted and not misused. The purpose of this study is to determine the effectiveness of community supervision in the village fund management process in Tanjung Dolok Village, Marancar District, South Tapanuli Regency. The research method used is a descriptive qualitative approach, in which data were collected through interviews with community leaders, village officials, and the Village Consultative Body (BPD) direct observation; and documentation, which were then analyzed to draw conclusions. Based on the research results, it was found that community supervision of village funds in Tanjung Dolok Village is still considered fairly effective but requires improvement. Efforts have been made to increase community involvement; however, there is a need to enhance community capacity, ensure greater transparency, and establish clear and secure reporting mechanisms. The effectiveness of village fund supervision in Tanjung Dolok Village, Marancar District, South Tapanuli Regency, has complied with existing procedures and applicable regulations in managing village funds. Nevertheless, the optimization of supervision has not yet been fully maximized.