ANALISIS PENGELOLAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA SENCANO JAYA KECAMATAN BATANG PERANAP KABUPATEN INDRAGIRI HULU TAHUN 2024

Abstract

This research aims to determine the management of the village income and expenditure budget in Sencano Jaya Village, Batang Peranap District, Indragiri Hulu Regency in 2024. Researchers found that the village government has made efforts to create open and accountable financial governance. Transparency in the presentation of village financial information has been implemented through the publication of APBDes in the form of banners and information boards. However, access to digital information is still not available, so there needs to be innovation in disseminating village financial information so that it is more easily accessible to the community. In the aspect of accountability, the village government has carried out accountability for the use of funds through APBDes realization reports which are published openly. Apart from that, the verification process by the sub-district team as well as independent audits from the BPK and Inspectorate ensure that village fund management is carried out according to the rules. Meanwhile, community participation in the management of the APBDes has been facilitated through various mechanisms, especially through the BPD which is the community representative. The community is given the opportunity to convey their aspirations in planning and monitoring village programs.