OPTIMALISASI ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) DI DESA CISAAT KABUPATEN SUBANG, JAWA BARAT - Tri Hesti Utaminingtyas; Mardyah Aliviani Batubara; Ifrohatun (Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Negeri Jakarta, 2022)
Abstract The Village Fund is one source of income in every village, which comes from the government. With the Village Fund, the amount of Village income will increase. Increasing village income is intended to improve community service facilities in the form of meeting basic needs, strengthening village institutions and other activities needed by village communities which are decided through the Village Musrenbang. However, the existence of the Village Fund also raises a new problem, namely that not a few people are worried about the management of the Village Fund. This is related to the condition of village officials who are considered to have low quality human resources, and the community is not yet critical of the management of the village income and expenditure budget (APBDesa) so that the form of supervision carried out by the community cannot be maximized. Although the preparation of the APBDes in Cisaat Village has involved elements of the community, the impact has not been felt to the maximum so that improvements and improvements are still needed so that the benefits are increasingly felt by the entire village community Abstrak Dana Desa meupakan salah satu sumber pemasukan di setiap desa, yang berasal dari pemerintah. Dengan adanya Dana Desa, jumlah pendapatan Desa akan meningkat. Meningkatnya pendapatan desa dimaksudkan untuk meningkatkan sarana pelayanan masyarakat berupa pemenuhan kebutuhan dasar, penguatan kelembagaan desa dan kegiatan lainnya yang dibutuhkan masyarakat desa yang diputuskan melalui Musrenbang Desa. Tetapi dengan adanya Dana Desa juga memunculkan permasalahan baru, yaitu tak sedikit masyarakat yang mengkhawatirkan tentang pengelolaan Dana Desa. Hal ini berkaitan dengan kondisi perangkat desa yang dianggap masih rendah kualitas SDM-nya, dan belum kritisnya masyarakat atas pengelolaan anggaran pendapatan dan belanja desa (APBDesa) sehingga bentuk pengawasan yang dilakukan oleh masyarakat tidak dapat maksimal. Meskipun Penyusunan APBDes Desa Cisaat sudah melibatkan unsur masyarakat, akan tetapi dampaknya belum dirasakan secara maksimal sehingga masih diperlukan perbaikan dan peningkatan agar manfaatnya semakin dirasakan oleh seluruh masyarakat Desa