MANAJEMEN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA LIWUTUNG KECAMATAN PASAN KABUPATEN MINAHASA TENGGARA

Abstract

The purpose of this study was to find out how the APB-Village management in Liwutung
Village, Pasan District, North Minahasa Regency. This study uses a descriptive-qualitative approach. The
focus of the research is planning the APB-Desa, organizing the implementation of the APB-Desa,
mobilizing resources for the implementation of the APB-Desa, and overseeing the APB-Desa. The research
informants were the Village Head, BPD Chair, Village LPMetaris Chair as PTKD coordinator, head of
financial affairs / village treasurer, community leaders. Data collection uses interview guidelines, while the
analysis technique used is the analysis of interactive models from Miles and Hubernann. The results of the
study provide conclusions: (1) Planning of the APB-Desa is done quite well in accordance with the
applicable laws and regulations. Discussion and Determination of the APB-Village is carried out through
village head meetings with BPD, and also involves LPMD and community group representatives. The
allocation of APB Desa is appropriate. (2) Organizing the implementation of the APB-Desa was carried out
quite well, where an APB-Village drafting team was formed and the Village Financial Management
Technical Implementation Team (PTKD). (3) The mobilizer for the implementation of the APB-Desa is
carried out by the village head reasonably well where the village officials are functioned according to their
respective positions / authorities in the implementation of the APB-Village. (4) Supervision of the
implementation of the APB-Desa goes quite well. The Camat on behalf of the Bupati evaluates the draft
APB-Desa before it is determined to be a Village Regulation. The BPD has also functioned quite well in
supervising the implementation of the APB-Desa in accordance with the functions and authorities possessed
as supervisory institutions in the village.
Keywords: Management, Revenue and Expenditure Budget, Village