Rohma, Eka Apriyadi Mukoh (2025) Evaluasi Penyusunan Anggaran Pendapatan dan Belanja Desa Di Desa Pandau Jaya Kecamatan Siak Hulu Kabupaten Kampar Tahun 2022. Other thesis, Universitas Islam Riau.

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Abstract

Village Budget is an important instrument that is very important in realizing good governance and implementing development at the village level. Good Governance, among others, is measured from the process of preparing the Village Budget. This study aims to evaluate the preparation of the Pandau Jaya Village Budget in 2022 and to determine the inhibiting factors in the preparation of the Village Budget. The indicators used include examining the RPJMDesa and RKPDesa, the Village Budget is prepared based on the RKPDesa, the Village Budget contains details of the revenue, expenditure and financing budgets, the village secretary submits the Village Budget Plan to the village head and the village head submits the Village Budget Plan to the BPD to be discussed and agreed upon together. The method used in this study is qualitative using a descriptive survey type, which prioritizes interviews as the main data collection tool. In addition, data is also obtained through observation and documentation. The data collected with this tool is then used as the main raw material to analyze the empirical conditions of the objectivity of the existence of research objectives at the location studied. There are two groups of respondents in this study, namely key informants and informants. The key informant is the Head of Pandau Jaya Village and the number of informants is 7 (seven) people consisting of the Head of BPD, and the entire Pandau Jaya Village APBDesa drafting team. The two techniques used in determining individual informants are the census technique for the Village APBDesa drafting team and purposive for the BPD. The types and techniques of data collection used consist of primary data collected using interviews and secondary data collected using observation and documentation techniques. While the technical data analysis used is a qualitative data analysis technique by means of data reduction, data presentation and drawing conclusions. Based on this analysis technique, the researcher assessed and concluded that in the preparation of the Pandau Jaya Village Budget, there were still some things that were not in accordance with Kampar Regent Regulation Number 6 of 2022. The recommendation given in this study is that in preparing the Village Budget, it must be in accordance with the Regent's Regulation.

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