ANALISIS PENGELOLAAN DAN PENGGUNAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) (STUDI KASUS PADA DESA SAMBIBULU TAMAN SIDOARJO)

Abstract

This research aimed to examine the revenue source for Local expenditure of Sambibulu village, to examine the
management of Local Government Budget (APBDes) Sambibulu village whether in financial management
experience a surplus or deficit and to examine whether the use of Local Government Budget for local expenditure
at Sambibulu village because these two were interrelated. The research was descriptive-qualitative. Furthermore,
the research data source consisted of secondary data was collected through documentary and related reports with
the management and the implementation of the Local Government Budget (APBDes). Moreover, the research data
collection technique used three ways namely, observation, interview, and documentation. The research data
analysis used Hartono analysis et,al. Meanwhile, the research result indicated that the management and the
implementation were running well. Because the management and implementation of APBDes at Sambibulu
village were following the existing regulations. Moreover, the management of Sambibulu APBDes started from
planning to accountability. The use of the village revenue and expenditure budget (APBDes) in Sambibulu
experience a deficit, this was due to swelling in development. The financial management of Sambibulu village so
far did not find any obstacle. From those results concluded that the management and implementation of Local
Government Budget and expenditure budget (APBDes) Sambibulu was already following the Ministry regulation
of Home Affairs (PERMENDGRI) Number 20 of 2018 concerning Village Financial Management.