ANALISIS PENGELOLAAN DAN PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN DAN BELANJA DESA (Studi Kasus Pada Desa Masangan Kulon Sukodono Sidoarjo)

Abstract

This research aimed to find out how properly the local government arrange its management and accountability of Village Government Budget and whether the ways of them were suitable with the Laws number 6, 2004 and Permendagri number 20, 2018 in order to build good village governance. While, the research was qualitative, in while analyze how to manage Village Government Budget started with planning up to accountability. Moreover, the data were both primary and secondary. As the primary data were taken directly from the interview result, the secondary ones were taken from related documents. In relation with, the documents were literature, scientific journal, and other documents which related to the research. Furthermore, the research result conclude the ways of local government of Masangan Kulon Village managed its budget were considered good enough. Besides, some procedures which the government applied had been suitable with the Laws number 6, 2014 and Permendagri number 20, 2018. On the other hand, in general, some problems happened in village development when percentage of Village Government Budget was only 30-70%. As consequence, the management of Masangan Kulon Village was less effective.
Keyword: village government budget, management, accountability