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All Journal Accounting and Business Journal Economics and Digital Business Review Journal of Research in Social Science and Humanities Jurnal Manajemen Dan Akuntansi Medan Jurnal Pengabdian Masyarakat Multi Disiplin Ilmu Maroon Journal De Management
Sari, Ayu Kurnia
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Village Budget Management Apbdes in Increasing Transparency and Accountability of Village Fund Use: a Case Study in Sei Rotan Village, Percut Sei Tuan District, Deli Serdang Regency Siregar, Faijah Maya Sari; Irawan, Irawan; Sari, Ayu Kurnia
Journal of Research in Social Science and Humanities Vol 5, No 4 (2025)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i4.611

Abstract

This study analyzes the management of the Village Revenue and Expenditure Budget (APBDes) in improving transparency and accountability in the use of Village Funds in Sei Rotan Village, Percut Sei Tuan District, Deli Serdang Regency for the 2020–2024 period. The research method uses a qualitative approach with a case study design. Data were collected through interviews, observations, and documentation in the form of reports on the realization of the 2020–2024 APBDes and related regulations, with informants determined purposively including village officials and the community. The results of the study indicate that the administrative management of the APBDes has been running according to the stages of planning, implementation, administration, reporting, and accountability as stipulated in Regulation of the Minister of Home Affairs Number 20 of 2018, with relatively consistent budget realization. However, public transparency and community participation are not optimal, marked by limited access to APBDes information and low community involvement in village deliberations. This finding confirms the gap between procedural compliance and public information disclosure. Therefore, strengthening the dissemination of more detailed information and increasing public participation is necessary to strengthen substantive accountability and the application of good governance principles in the management of the Village Budget
Co-Authors Alsanah, Alsanah Ananda, Fadia Aulia Aulia br tarigan, Amanda oktavira Br.Sembiring, Tanti Septiani Ginting, Gloria Gita Putri Gulo, Bebi Delpriman Hendra Saputra Irawan Irawan Nurfitriana, Khansa Putra, Surya Alamsyah Ramadhani, Ulpa Reynaldo Reynaldo, Reynaldo Sahputra, Hendra Siregar, Faijah Maya Sari Sonia, Arlin