Analysis of Village Revenue and Expenditure Budget Management

Eka Amiati Ningsih; Abd Ghafur; Norhayati Norhayati

doi:10.37641/jimkes.v12i2.2497

Authors

Eka Amiati Ningsih Universitas Islam Zainul Hasan; Probolinggo, Indonesia
Abd.Ghafur Universitas Islam Zainul Hasan; Probolinggo, Indonesia
Norhayati Norhayati Universitas Islam Zainul Hasan; Probolinggo, Indonesia

DOI:

https://doi.org/10.37641/jimkes.v12i2.2497

Keywords:

APBDes, Budget, Village, Expenditure Budget Management

Abstract

The era of globalization, development phenomena are described in increasingly complex problems. The management of Village Revenue and Expenditure Budget (Anggaran Pendapatan dan Belanja Desa/ABDes) in Jurang Jero Village, Gading District, Probolinggo Regency has been implemented in accordance with the budget management mechanism, from the preparation stage, assessment stage, alternative activity planning stage (planning), action plan formulation stage, activity implementation stage (implementation), Evaluation stage and termination stage. And there are also factors that hamper Village APBDes Management in the Village, namely the difficulty of unifying Perceptions Regarding Budget Use, Reporting Systems and Disbursement Mechanisms which are influenced by the quality of Human Resources. APBDes Management Efforts are to Unify Perceptions Regarding Budget Use, Reporting Systems and Disbursement Mechanisms. In this way, the inhibiting factors in APBDes Management in Jurang Jero Village, Gading District, Probolinggo Regency, have been resolved. The type of research used in this research is qualitative descriptive research. Data collection techniques using interview techniques and interview guides were used only in the form of an outline of the problem. Assessment of alternative activity planning stages (planning), action plan formulation stage (formulation action plan), implementation stage, evaluation stage, and termination stage. The inhibiting factor in managing the Village Budget and Expenditures in Jurang Jero Village, Gading District, Probolinggo Regency is the difficulty of unifying perceptions regarding the use of budgets and reporting systems, as well as disbursement mechanisms.

Downloads

Download data is not yet available.

References

Agustina, E. (2019). The role of community empowerment carried out by village government in the regional autonomy era. Unifikasi: jurnal ilmu Hukum, 6(1), 34-39.

Aka, K. A. (2019, October). Integration Borg & Gall (1983) and Lee & Owen (2004) models as an alternative model of design-based research of interactive multimedia in elementary school. In Journal of Physics: Conference Series 1318, (1). 012022).

Angelia, N., Batubara, B. M., Zulyadi, R., Hidayat, T. W., & Hariani, R. R. (2020). Analysis of community institution empowerment as a village government partner in the participative development process. Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol, 3(2), 1352-1359.

Baihaqi, B., & Sari, R. P. (2017). Proses perencanaan dan penganggaran keuangan desa (Studi di desa-desa kecamatan Giri Mulya kabupaten Bengkulu Utara). Jurnal akuntansi, 7(1), 61-76.

Christianingrum, R. (2020). Evaluasi Dana Desa Dilihat dari Hubungan antara Pagu Dana Desa dan Indeks Desa Membangun. Jurnal Budget: Isu dan Masalah Keuangan Negara, 5(1), 100-113.

Endri, E. (2020). Evaluation of overseas field study program at the Indonesia Defense University. International Journal of Innovation, Creativity and Change, 12(10).

Fairus, A. (2020). Mengenal Desa dan Pemerintah Desa. Cetakan I, Pixelindo, Yogyakarta.

Fitrianesti, R., & Muhtadi, M. (2022). Pemberdayaan Masyarakat Melalui Program Pelatihan Keterampilan dalam Membangun Kemandirian di Yayasan Inspirasi Indonesia Membangun (YIIM) Jakarta Selatan. Jurnal Pemberdayaan Masyarakat, 10(1), 23-30.

Hariyanto, H. (2022). Implications of State Policy Through Village Funds Towards the Cultural Values of Mutual Cooperation in the Village. De Lega Lata: Jurnal Ilmu Hukum, 7(1), 46-64.

Ibad, S. (2020). The Development Village Government In Synergity Of The Implementation In Law No. 6/2014. POLITICO, 20(2), 113-124.

Mukti, T. (2023). Analisis Keuangan Publik Syariah Terhadap Pengelolaan Anggaran Dan Pengeluaran Pemerintah Daerah Kulon Progo. I-ECONOMICS: A Research Journal on Islamic Economics, 9(2), 92-105.

Munawarah, M., & Darmayanti, C. (2024). Analisis Penyusunan dan Pelaksanaan Anggaran Pada BAPPEDA Aceh Barat Daya. Jurnal Ilmiah Manajemen Kesatuan, 12(1), 211-218.

Nassaji, H. (2020). Good qualitative research. Language Teaching Research, 24(4), 427-431.

Ninan, J. (2020). Online naturalistic inquiry in project management research: Directions for research. Project leadership and society, 1, 100002.

Paellorisky, M. O., & Solikin, A. (2019). Village Fund Reform: A Proposal for More Equitable Allocation Formula. Jurnal Bina Praja: Journal of Home Affairs Governance, 11(1), 1-13.

Pratama, A. P., Disemadi, H. S., & Prananingtyas, P. (2019). Existence And Position Of Islamic Economic Laws In Indonesia. Legality: Jurnal Ilmiah Hukum, 27(2), 222-231.

Saputra, K. A. K., Jayawarsa, A. K., & Atmadja, A. T. (2019). Resurrection as a fading implication of accountability in financial management for village credit institution. International Journal of Business, Economics and Law, 19(5), 258-268.

Sarga, E. A. P. (2021). The Authority Of The Village Consultative Body (BPD) In Preparing The Village Revenue And Expenditure Budget (Apbdes) In Gumelar Village, Gumelar District, Banyumas Regency In 2020. Ganesha Law Review, 3(1), 11-24.

Smith, B. C. (2023). Decentralization: the territorial dimension of the state. Taylor & Francis.

Sugiyono, P. D. (2019). Metode Penelitian Kuantitatif Kualitatif dan R&D (M. Dr. Ir. Sutopo. S. Pd. Alfabeta, cv.

Syuhodo, M. B. (2021). Evaluasi Pengelolaan Dana Desa Pada Kecamatan Bangun Rejo Kabupaten Lampung Tengah (Studi Kasus Kampung Tanjung Jaya dan Kampung Sri Pendowo) (Doctoral dissertation, Universitas Muhammadiyah Metro).

Torina, B. A., Rusmiwari, S., & Firdausi, F. (2022). Upaya Pemerintah Desa Dalam Mendorong Pembangunan Ekonomi Desa Landungsari (Dos, Fakultas Ilmu Sosial Dan Ilmu Politik).

Tracy, S. J. (2019). Qualitative research methods: Collecting evidence, crafting analysis, communicating impact. John Wiley & Sons.

Zaini, A., & Ningsih, E. S. (2018). Analisis Proses Penyusunan dan Pelaksanaan APBDESA (Anggaran Pendapatan Dan Belanja Desa) Secara Akuntabel, Transparan dan Partisipatif (Studi pada Beberapa Desa di Kota Banda Aceh). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 3(3), 431-442.

Zulaifah, I. A. (2020). Perencanaan Pengelolaan Keuangan Desa (Studi Kasus pada Desa Jlumpang, Kecamatan Bancak, Kabupaten Semarang). Jurnal Akuntansi dan Pajak, 21(01).