EVALUASI PENYUSUNAN RANCANGAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDesa) DI DESA PETAPAHAN KECAMATAN GUNUNG TOAR KABUPATEN KUANTAN SINGINGI

Abstract

This research was conducted in Petapahan Village, Gunung Toar District, Kuantan Singingi Regency. The research method used is qualitative research, while data collection techniques are interviews, observation and documentation.The results of this study are that the budget design of the village incomes and expenditures (APBDesa) in the village of Petapahan, GunungToar District, has been implemented effectively, efficiently, adequately, in common, responsiveness and accuracy, even though not yet fully in accordance with existing provisions. Thus it is necessary to make improvements on an ongoing basis, while still adjusting the situation and conditions and the development of applicable laws and regulations.