ABSTRACT Badan Pembangunan Desa dan Asset Desa are development planning agencies in Beraban Village that have tasks in the financial management of the APBDesa Bersama village. Village financial management carried out was in the form of village program integration, this was due to the village income gap and parkaman village in Beraban village. This institution was formed based on Joint Decree of Perbekel, Chairman of BPD, Jro Bendesa Adat Beraban Number 01 of 2016. The results of this study indicate that the performance of the Badan Pembangunan Desa dan Asset Desa in the financial management of the APBDesa Bersama village is in accordance with the overall stages of financial management of the Number 113 Government Regulation in 2014, but in practice it uses a separate mechanism. Keywords : Organizational Performance, Village Financial Management, Village Revenue and Expenditure Budget (APBDesa), Beraban Village
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