Media Mahardhika
Vol. 21 No. 3 (2023): May 2023

PERSEPSI MASYARAKAT TERHADAP PERANAN ANGGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) DALAM PERENCANAAN PEMBANGUNAN DESA DI DESA KETANEN KECAMATAN PANCENG KABUPATEN GRESIK

Ulfiyatin Ulfiyatin (Universitas Muhammadiyah Lamongan)
Haryanto Haryanto (Universitas Muhammadiyah Lamongan)



Article Info

Publish Date
29 May 2023

Abstract

This research aims to determine community perceptions of the role of the village revenue and expenditure budget (APBDes) in village development planning in Ketanen Village, Panceng District, Gresik Regency in 2021 -2022. The data analysis technique used is descriptive statistics. Data obtained through questionnaires, observation, and documentation. The variables used in this study were basic needs fulfillment (PKD), village facilities and infrastructure development (PSPD), local economic potential development (PPEL), and community empowerment (PM) with a sample of 20 respondents. Based on data analysis that has been carried out by researchers, it can be concluded that community perceptions of the village income and expenditure budget (PMPAPBDes) have a significant effect on fulfilling basic needs (PKD), while other variables are development of village facilities and infrastructure (PSPD), development local economic potential (PPEL), and community empowerment (PM) have no effect on community perceptions of the role of the village income and expenditure budget (PMPAPBDes)

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Journal Info

Abbrev

mahardika

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Description

MEDIA MAHARDHIKA is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, STIE MAHARDHIKA Surabaya Indonesia three times a year (Januari, May and September). MEDIA MAHARDHIKA aims to publish articles in the field of accounting and finance that provide ...