PELAKSANAAN ANGGARAN PENERIMAAN DAN PENGELUARAN DANA DESA DALAM MENUNJANG PEMBANGUNAN DESA DI DESA TOMBULANG KECAMATAN PINOGALUMAN KABUPATEN BOLAANG MONGONDOW UTARA

Abstract

This researce based on the importance of the invorvement of all
elements of village administration in Tombulang village of North Bolaang
Mongondow Regency, in maximizing village revenues sourced from village
funds to support development. To that end, the village government must
understand how the implementation og budget of revenues and expenditures of
village fund in supporting development. This study aims to find out how the
implementation of budget revenue and expenditure of village funds in support
village development. Accourding to Government Regulation Number 60 year
2014, Village funds are funds sourced from the State Revenue and Expenditure
Budget in the designated for the villages transferred through the Regional
Revenue Budgets and are used to finance the implementation of governance,
development and community and community empowerment. This research used
descriptive qualitative research methods, data analysis techniques used in this
study is the percentage of data analysis. Informant research amounted to 3
people and data collection technique is documentation study, interview, and
observation. The focus of the research is the accountability report of Village
Revenue and Expendeture year 2015 and 2016.
The results show that the role of village funds in the development of
Tombulang Village has been well realized although there are some things that
are unclear in the implementation of APBDesa and public participation and the
role of government that has not been optimal. Briefly, the active role,
tranparency and responsibility of the apparatus involvet in managing village
funds is needed to support community development in the village and impact on
the welfare of the community. In this case the village government in demand to
be more involving the community in submetting the proposet plan of
preparation of APBDesa and priotize the principle of honesty in order to avoid
misunderstanding.
Keywords: Village Fund, Budeget, and Village Development