Implementation of the Village Revenue and Expenditure Budget on Development in Bajur Village, Labuapi Sub-District, West Lombok District 2020-2023

Rinda Azzahra; Muhammad Alwi; Siti Sriningsih

doi:10.58812/wsbm.v2i03.1108

Authors

Rinda Azzahra Universitas Mataram
Muhammad Alwi Universitas Mataram
Siti Sriningsih Universitas Mataram

DOI:

https://doi.org/10.58812/wsbm.v2i03.1108

Keywords:

Implementation, APBDes, Rural Development

Abstract

This study aims to determine the implementation of the Village Budget (APBDes) on development in Bajur Village, Labuapi District, West Lombok Regency in 2020-2023. This research is qualitative research. The subjects of this research were the government and the community in Bajur Village. Data collection techniques in this study were carried out by means of observation, interviews, documentation, and literature study. To ensure data validity, the author used triangulation including method triangulation, inter-researcher triangulation, data source triangulation, and theory triangulation. Data were analyzed using the Miles and Huberman model, namely data collection, data reduction, data presentation, and conclusion drawing. The results showed that the implementation of the Village Revenue and Expenditure Budget (APBDes) for development in Bajur Village, Labuapi District, West Lombok Regency in 2020-2023 showed compliance with applicable regulations and provisions. Bajur Village has implemented the APBDes properly and accountably. This can be seen from several aspects, namely: (1) APBDes planning is carried out in a participatory manner by involving the community through deliberations at the dusun and village levels, (2) APBDes implementation is carried out based on the RKPDes and APBDes that have been approved. The village empowers the community in the implementation of village programs and activities, and uses local labor, (3) APBDes administration is carried out carefully, thoroughly, and consistently. The village uses the Siskeudes application to assist in recording, classifying, and reporting village financial transactions, (4) APBDes reporting is submitted in stages and accountable to interested parties, both the government above and the village community, (5) APBDes accountability is submitted to various related parties through the submission of APBDes realization reports and information media.

References

Abdussakur, A. (2012). Implementation of the Village Revenue and Expenditure Budget Policy (APBDes) in the Batu Benawa District Area, Hulu Sungai Tengah Regency, South Kalimantan Province.Journal of Political Science and Local Government, 1(2).

Amalia, R., & Nadirsyah, N. (2017). Implementation of the Regulation of the Minister of Home Affairs Number 113 of 2014 concerning Village Financial Management (Study on Villages in Tapaktuan District, South Aceh Regency) (Doctoral dissertation, Syiah Kuala University).

Desi, Andi. Andi Aslinda., and Risma Niswaty. (2021). Implementation of the Village Revenue and Expenditure Budget Management Policy (APBDes) in Lebba'e Village, Ajangale District, Bone Regency (Doctoral Dissertation, State University of Makassar).

Developer, Mediaindonesia.com. (n.d.).Data Collection Techniques and Research Methods. Accessed from https://mediaindonesia.com/humaniora/539107/teknik-pengumpulan-data-dan-metode-penelitian

Julita, E., Abdullah, S. (2020). Transparency in Village Fund Management (Study in Sukakarya District, Sabang City) (Doctoral Dissertation, Syiah Kuala University).

Kholiq, A., and Abd Rahman, N. H. (2023). Implementation of the 2021 Village Revenue and Expenditure Budget Management (APBDes) in Koja Doi Village, East Alok District, Sikka Regency. Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955| p-ISSN 2809-0543, 4(7), 103-107.

Malempi, L., Ogotan, M., and Dengo, S. (2019). Implementation of the Village Revenue and Expenditure Budget Policy in Tobelos Village, Ibu Selatan District, West Halmahera Regency.Journal of Public Administration, 5(74).

Mamuaya, J. V., Sabijono, H., and Gamaliel, H. (2017). Analysis of Village Financial Management Based on Permendagri No. 113 of 2014 (Case Study in Adow Village, Central Pinolosian District, South Bolaang Mongondow Regency). EMBA Journal: Journal of Economics, Management, Business and Accounting Research, 5(2).

Mufidah, Taprihatin Yufi. (2019). Implementation of the Village Revenue and Expenditure Budget Policy (APBDes) at the Kepunduhan Village Hall, Kramat District, Tegal Regency.

Muktaf, Z. M. (2016). Case Study Research Techniques, Ethnography and Phenomenology in Qualitative Methods. Journal of Education, 3(1), 1-5.

Permendagri No. 113 of 2014. (n.d.). Accessed from https://peraturan.bpk.go.id/Details/111736/permendagri-no-113-tahun-2014

Government Regulation No. 43 of 2014 Implementing Regulation of Law No. 6 of 2014 concerning Villages.

Government Regulation No. 72 of 2005. (n.d.). Accessed from https://peraturan.bpk.go.id/Details/49852/pp-no-72-tahun-2005

Pratama, Y. A. (2019). Implementation of the Village Development Program Through the Village Fund Budget in Sukabanjar Village, Lumbok Seminung District in 2018.

Rozuqi, N. (2022). Village Development Objectives. Accessed from https://pusbimtekpalira.com/tujuan-pembangunan-desa/

Sugiyono. (2017). Quantitative, Qualitative, and R&D Research Methods. Bandung: Alfabeta, CV.

Sulistyorini, A. (2022). Review of Changes in the Regional Budget and Financial Reporting of Dologan Village during the Covid-19 Pandemic (Doctoral Dissertation, State Financial Polytechnic STAN).

Suprastyo, D. (n.d). Community-Based Village Development.

Stages of Village Financial Management.(n.d.). Accessed from https://www.desaplaosan.com/index.php/artikel/2022/2/24/tahapan-pengelolaan-keuangan-desa

Law No. 6 of 2014 concerning Villages.

Utomo, S. J. (2015). Implementation of the Village Revenue and Expenditure Budget Policy (APBDes) to Improve Village Development (Case Study in Bandung Village, Gedeg District, Mojokerto Regency). Media Trend, 10(1), 19-31.

Walukow, M. I., Kalangi, L., & Pinatik, S. (2017). Analysis of Village Financial Management Planning in accordance with the Regulation of the Minister of Home Affairs Number 113 of 2014 in Kauneran I Village, Sonder District, Minahasa Regency.Journal of Accounting Research Going Concern, 12(2), 266-275.

Yusuf, A. Muri. (2017). Research Methods: Quantitative, Qualitative, and Combined Research.

http://repository.stei.ac.id/3156/4/Bab%203.pdf

https://repository.uin-suska.ac.id/4094/3/BAB%20II.pdf

http://repositori.unsil.ac.id/5306/7/BAB%203%20SKRIPSI%20MAE.pdf

https://www.google.com/url?sa=t&source=web&rct=j&opi=89978449&url=https://ejournal.yayasanpendidikandzurriyatulquran.id/index.php/qosim/article/download/60/35&ved=2ahUKEwikyMu2t_GGAxWyxjgGHfLIBoMQFnoECB4QAQ&usg=AOvVaw0VTfbplYVSFIwiS_7WM2Se