<![CDATA[Penelitian ini menganalisis pengelolaan dana desa untuk pembangunan Balai Kemasyarakatan di Desa Likuang, Kecamatan Tabukan Utara, Kabupaten Kepulauan Sangihe, dengan menggunakan konsep fungsi manajemen George R. Terry (perencanaan, pengorganisasian, pengarahan, dan pengawasan). Metode penelitian kualitatif dengan pendekatan studi kasus dilakukan melalui wawancara, observasi, dan dokumentasi, yang dianalisis secara deskriptif kualitatif. Hasil penelitian menunjukkan bahwa perencanaan dana desa sudah sesuai dengan peraturan, namun belum sepenuhnya strategis. Pengorganisasian telah berjalan baik, meski partisipasi lembaga dan masyarakat terbatas. Pada pengarahan, pemerintah desa fokus pada pelaksanaan administrasi, tetapi sosialisasi kepada masyarakat kurang optimal. Pengawasan administrasi sudah ada, tetapi pengawasan fisik dan keterbukaan informasi masih kurang. Penelitian ini menyarankan perlunya perencanaan lebih realistis, koordinasi yang lebih baik antarperangkat desa, serta peningkatan partisipasi masyarakat. Kata kunci : Pengelolaan, Dana desa, Pembangunan, Balai Kemasyarakatan ABSTRACT This study analyzes the management of village funds for the development of the Community Hall in Likuang Village, Tabukan Utara District, Kepulauan Sangihe Regency, using George R. Terry's management functions concept (planning, organizing, directing, and controlling). A qualitative research method with a case study approach was employed, collecting data through interviews, observations, and documentation, which was then analyzed descriptively. The results indicate that the village fund planning is in accordance with regulations, but it is not fully strategic. The organization of tasks within the village apparatus is well executed, though participation from village institutions and the community remains limited. In terms of direction, the village government focuses on technical and financial administration, but socialization to the community has been insufficient. Administrative supervision is in place, but physical oversight and public information transparency are lacking. This study suggests the need for more realistic planning, better coordination among village apparatus, and increased community participation. Keywords: Management, Village Funds, Development, Community Center]]>
