<![CDATA[Regional governments have the authority to regulate their own affairs based on the principle of autonomy and the principle of subsidiarity. The aim of this research is to analyze and explain strategies for funding and managing village income and expenditure budgets, as well as influencing factors in funding and managing budgets and income and expenditure in Semrut Village. Data collection techniques use interviews and literature studies from journals, articles and books as well as information sources published via the internet. The data analysis technique uses descriptive qualitative analysis. The results of the research show that the management of the budget and expenditure income of Semerut village can be said to be effective in the form of clarity of goals achieved, clarity of strategies to achieve goals, careful planning, preparation of programs that are right on target, availability of facilities and infrastructure. Factors that support the effectiveness of managing the village's income and expenditure budget. Factors that support the effectiveness of managing the income and expenditure budget of Semrut Village include adequate human resources for the village apparatus, high participation of the productive age population, good communication between village governments. Meanwhile, inhibiting factors include village topography that is difficult to reach, limited access to supplies of goods, inadequate village facilities and infrastructure, and inadequate work program planning. The conclusion of this research is that the strategy for managing the Village Revenue and Expenditure Budget (APBK) of Semrut Village is considered effective by considering indicators such as clarity of objectives, strategy, careful planning, preparation of programs that are right on target, and availability of facilities and infrastructure.]]>
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