Implementasi Pengelolaan Alokasi Dana Desa (ADD)  Presfektif Keuangan Syariah Di Desa Tri Gadu  Kabupaten Sambas Tahun 2022

Yesi Yesi; neli; Vera  Ayu Oktoviasari

Yesi Yesi Institut Agama Islam Sultan Muhammad Syafiuddin
neli Institut Agama Islam Sultan Muhammad Syafiuddin Sambas
Vera Ayu Oktoviasari Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Keywords: village fund allocation, village financial management, sharia

Abstract

This study aims to determine the financial management of the Village Fund Allocation (ADD) Sharia Financial Perspective in Tri Gadu Village.

This research is a qualitative descriptive analysis research. This research was conducted in Tri Gadu Village, Sambas Regency. The informants in this study are the village head, village secretary, village treasurer, and the community. Data collection was carried out by interview, observation, and documentation methods. Checking the validity of the data is carried out by Membercheck and source triangulation. Data analysis techniques are carried out by data reduction, data presentation, and conclusion drawn.

The results of the study showed: the management of Village Fund Allocation (ADD) in Tri Gadu Village in 2022 includes planning, implementation, administration, reporting, and accountability in accordance with the RKPDesa. Transparency and accountability through periodic monitoring and online reporting applications such as Omspan and Siskudes, with supervision by village heads and (BPD). The main obstacles include limited human resources and facilities, such as limited human resources in understanding the rules and making financial reports as well as road infrastructure and office equipment, which affect performance. Village Deliberation is effective in involving the community and creating a participatory environment. Sharia principles in financial management aim to achieve prosperity in this world and the hereafter. This welfare is characterized by the reduction of the gap between the poor and the underprivileged and the fulfillment of basic human needs. This directs man to the ultimate goal, which is to fulfill the obligation to be God's representative on earth, prosper the world, and worship Him.

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