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