Cost Management in Allocating Village Funds for Infrastructure Development

The development of the infrastructure sector is the main target that the government wants to achieve through village funds to be implemented immediately with an urgent time, because good infrastructure will increase economic growth, the community is getting better, smooth and controlled. in getting maximum results, infrastructure development starts from the process of planning, implementation, supervision until the completion of infrastructure development requires systematic management. The purpose of this research is to find out the management of the cost of village infrastructure development towards village infrastructure development in the Banda Aceh City area. The method used in this research is descriptive of qualitative method, because the analysis cannot be in the form of numbers. Number of samples in this study as many as 18 villages were obtained with stratified random sampling method. The data required in this research are primary data that by conducting interviews, observations and documentation of the village head whereas for secondary data obtained through documentation and study of literature with the help of print media, internet and than notes from the field. The results obtained by the interview method then a conclusion was taken where the development planning process is carried out in accordance with Law Number 6 of 2014 on villages where village deliberations in determining the priority scale of village infrastructure development by utilizing village people as planners, supervision which is carried out self-managed by the villagers and the work is completed with planned costs and even experiencing excess funds. The constraints experienced occurred because some work could not be realized by the villagers causing silpa for the next year