<![CDATA[This study analyzes the dynamics of the formulation of changes to the Village Revenue and Expenditure Budget (APBDes) Number 5 of 2024 in Cowek Village, Purwodadi, Pasuruan. The background is the importance of quality village governance, especially with the existence of village funds from Law Number 6 of 2014. APBDes must be managed in a transparent, accountable, and participatory manner, as well as in an orderly manner. Changes to the APBDes are influenced by responses to local needs, government policies, regulations, and economic conditions. The purpose of this study is to understand the process and identify supporting and inhibiting factors for changes to the APBDes. Using qualitative descriptive methods, this study analyzes the influencing factors, implementation challenges, development impacts, the process of preparation and ratification, and transparency and accountability. Data were obtained through interviews and direct observations with village officials and the BPD, supported by secondary data. The results of the study show that changes to the 2024 APBDes are driven by adjustments to fund allocations according to community needs and new policies, as well as responses to evaluations. The process is transparent and participatory through village deliberations. The 2024 allocation priorities focus on physical development (piping, roads, paving, bridges), waste management, and livestock food security.]]>
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