Analisis Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDES) di Desa Paropo 1

Abstract

This study aims to determine the planning process and accountability of the Village Income and Expenditure Budget in Paropo 1 Village Silahisabungan District Dairi Regency according to the Minister of Home Affairs Regulation Number 113 of 2014 concerning village financial management. This research is a qualitative descriptive type of research using primary data and secondary data where the primary data is in the form of direct observation and interviews related to planning and accountability of the 2020 and 2021 Paropo 1 Village APBDes while secondary data uses the financial reports of Paropo 1 Village in 2020 and 2021. In this study using data analysis techniques by collecting, classifying, and analyzing data until conclusions can be drawn. The results of this study indicate that the planning system has implemented the principles of transparency, participation and accountability. Meanwhile, the accountability of the Village Revenue and Expenditure Budget, both technically and administratively, is good, but must still receive or be given guidance from the District government.