Electronic Theses and Dissertation

Abstrak pengelolaan keuangan desa menuntut kepemimpinan kepala desa yang transparan dan akuntabel. di gampong paloh teungoh, kecamatan keumala, kabupaten pidie, transparansi pengelolaan dana desa masih minim implementasinya, ditandai oleh terbatasnya keterlibatan masyarakat dalam musyawarah desa, minimnya publikasi informasi anggaran, dan lemahnya mekanisme pertanggungjawaban kepada publik. kondisi ini diperparah oleh baru dilantiknya keuchik definitif pada januari 2026, sehingga sistem pengelolaan keuangan gampong perlu dibangun sejak awal masa jabatan. penelitian ini bertujuan menganalisis pelaksanaan manajemen kepemimpinan kepala desa, transparansi pengelolaan dana desa, serta kendala yang dihadapi dalam mewujudkan transparansi di gampong paloh teungoh. penelitian menggunakan teori kepemimpinan sektor publik terry (2016) yang mencakup empat fungsi manajerial: perencanaan, pengorganisasian, pelaksanaan, dan pengawasan. pendekatan yang digunakan adalah kualitatif deskriptif analitis dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan studi dokumentasi terhadap 14 informan. hasil penelitian menunjukkan bahwa manajemen kepemimpinan keuchik secara formal telah berjalan sesuai permendagri nomor 20 tahun 2018, meliputi penyusunan apbgampong secara partisipatif, pembentukan ptpkd, pengawasan langsung di lapangan, dan ketegasan dalam menegakkan prosedur keuangan. namun, transparansi pengelolaan dana desa masih terbatas: publikasi anggaran hanya melalui papan informasi di balai gampong, lra belum disosialisasikan luas, aksesibilitas informasi terhambat oleh bahasa teknis yang sulit dipahami masyarakat, dan partisipasi masyarakat dalam pengawasan masih sangat rendah. kendala yang dihadapi mencakup keterbatasan kapasitas teknis perangkat gampong, terbatasnya pengalaman keuchik baru, keterlambatan pencairan dana desa, perubahan regulasi yang kerap mendadak, serta kurangnya intensitas pendampingan dari pld dan pd. disimpulkan bahwa manajemen kepemimpinan keuchik gampong paloh teungoh telah menunjukkan komitmen yang cukup baik secara prosedural, namun transparansi kepada masyarakat masih perlu ditingkatkan secara substansial melalui diversifikasi media publikasi, penyederhanaan penyajian informasi, dan perluasan partisipasi masyarakat dalam pengawasan dana desa. kata kunci: manajemen kepemimpinan, kepala desa, transparansi, pengelolaan keuangan desa, dana desa.

ABSTRACT The transparent and accountable management of Village Funds is fundamentally determined by the quality of village head leadership management. In Gampong Paloh Teungoh, Keumala District, Pidie Regency, the transparency of financial management remains poorly implemented, characterized by low community participation in village deliberations, minimal publication of budget realization reports, and weak accountability mechanisms to residents. This situation is particularly critical given that the definitive Keuchik was inaugurated in January 2026 with a Village Fund allocation of IDR 134,400,000 for the 2025 fiscal year. This study aims to analyze the implementation of Keuchik leadership management, the transparency of Village Fund management, and the obstacles encountered in achieving financial openness in Gampong Paloh Teungoh. The study employs the public sector leadership theory of Terry (2016), encompassing four managerial functions planning, organizing, actuating, and controlling supported by the leadership theory of Robbins and Judge (2017). This research adopts a qualitative method with a descriptive-analytical approach. Data were collected through in-depth interviews, field observation, and document analysis involving 14 informants comprising village apparatus, Tuha Peut members, community figures, and residents. The findings indicate that Keuchik leadership management has generally operated in accordance with existing regulations, evidenced by participatory planning processes, formal establishment of the Village Financial Management Implementation Team (PTPKD), program execution aligned with the Village Budget (APBGampong), and active supervisory oversight. Nevertheless, transparency in Village Fund management remains constrained, particularly regarding the dissemination of Budget Realization Reports (LRA) to the broader community, accessibility of financial information, and limited community involvement in oversight functions. Key obstacles include insufficient technical capacity of village apparatus and delays in fund disbursement from the regency government. It is concluded that the leadership management of Keuchik Gampong Paloh Teungoh has demonstrated a reasonable level of commitment; however, public transparency in financial management requires substantial improvement through the diversification of publication channels, simplification of financial information presentation, and expansion of community participation in Village Fund oversight. Keywords: Leadership Management, Transparency, Village Financial Management, Village Fund, Gampong Paloh Teungoh