JURNAL ADMINISTRASI PUBLIK
Vol 5, No 77 (2019)

MANAJEMEN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA LIWUTUNG KECAMATAN PASAN KABUPATEN MINAHASA TENGGARA

GINSU, ADRIANUS (Unknown)
POSUMAH, JOHNNY (Unknown)
TAMPI, GUSTAAF (Unknown)



Article Info

Publish Date
10 Jul 2019

Abstract

The purpose of this study was to find out how the APB-Village management in LiwutungVillage, Pasan District, North Minahasa Regency. This study uses a descriptive-qualitative approach. Thefocus of the research is planning the APB-Desa, organizing the implementation of the APB-Desa,mobilizing resources for the implementation of the APB-Desa, and overseeing the APB-Desa. The researchinformants were the Village Head, BPD Chair, Village LPMetaris Chair as PTKD coordinator, head offinancial affairs / village treasurer, community leaders. Data collection uses interview guidelines, while theanalysis technique used is the analysis of interactive models from Miles and Hubernann. The results of thestudy provide conclusions: (1) Planning of the APB-Desa is done quite well in accordance with theapplicable laws and regulations. Discussion and Determination of the APB-Village is carried out throughvillage head meetings with BPD, and also involves LPMD and community group representatives. Theallocation of APB Desa is appropriate. (2) Organizing the implementation of the APB-Desa was carried outquite well, where an APB-Village drafting team was formed and the Village Financial ManagementTechnical Implementation Team (PTKD). (3) The mobilizer for the implementation of the APB-Desa iscarried out by the village head reasonably well where the village officials are functioned according to theirrespective positions / authorities in the implementation of the APB-Village. (4) Supervision of theimplementation of the APB-Desa goes quite well. The Camat on behalf of the Bupati evaluates the draftAPB-Desa before it is determined to be a Village Regulation. The BPD has also functioned quite well insupervising the implementation of the APB-Desa in accordance with the functions and authorities possessedas supervisory institutions in the village.Keywords: Management, Revenue and Expenditure Budget, Village

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