Kewenangan Kepala Desa Dalam Penetapan Dan Pelaksanaan Anggaran Pendapatan Dan Belanja Desa Dalam Rangka Good Governance Di Kecamatan Pangkalan Kerinci

Agustin, Lidya (2022) Kewenangan Kepala Desa Dalam Penetapan Dan Pelaksanaan Anggaran Pendapatan Dan Belanja Desa Dalam Rangka Good Governance Di Kecamatan Pangkalan Kerinci. Masters thesis, Universitas Islam Riau.

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Abstract

This research discusses transparency in the process of establishing and implementing APBDesa from the authority of the village head in the process. This aims to find out whether the village head has exercised his authority in accordance with applicable regulations in realizing transparency in the determination and implementation of the Village Revenue and Expenditure Budget (APBDesa) in 4 (four) villages in Pangkalan Kerinci Subdistrict, namely Mekar Jaya Village, Makmur Village, Kuala Terusan Village and Rantau Baru Village. The subject matter in this study is: 1) how is the authority of the village head in the determination and implementation of the Village Revenue and Spending Budget in 2018 in Pangkalan Kerinci District? and 2) What is the form of transparency in the determination and implementation of the Village Revenue and Spending Budget 2018 in Pangkalan Kerinci District? This research uses descriptive qualitative methods with case studies, namely describing the authority of the Village Head in the Determination and Implementation of Village Revenue and Expenditure Budget (APBDesa) in Pangkalan Kerinci District, to be compared with the applicable regulations, and with the regionality in the field that occurs in Pangkalan Kerinci Subdistrict in realizing good governance, so that conclusions can be drawn. The results of this study showed that the village head had exercised his authority in the determination and implementation of the Village Revenue and Expenditure Budget (APBDesa) in Pangkalan Kerinci Sub-District, which is after the planning stage that had gone through the process of extracting information about what was needed to improve the welfare of the community and village progress, the village head established APBDesa. This means that the Village Head has realized good governance in the form of the principle of transparency because in the process of establishing and implementing the APBDesa has involved the aspirations of the community and included the community itself in each process as a form of the principle of transparency itself. However, technically there are still a few obstacles, namely about the concern and active role of the community to the process of establishing and implementing the Village Revenue and Expenditure Budget (APBDesa), which will later result in the slow progress of the village itself.

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