Analisis Pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) di Desa Tanjung Marwo

Abstract

This study aims to determine the planning process, implementation and accountability of the
Village Income and Expenditure Budget in Tanjung Marwo Village according to the Minister of
Home Affairs Regulation Number 113 of 2014 concerning village financial management. This
research is a qualitative descriptive type of research using primary data and secondary data
where the primary data is in the form of direct observation and interviews related to planning and
accountability of the 2020 Tanjung Marwo Village APBDes while secondary data uses the
financial reports of Tanjung Marwo Village in 2020. In this study using data analysis techniques
by collecting, classifying, and analyzing data until conclusions can be drawn. The results of this
study indicate that the planning system has implemented the principles of transparency, participati
on and accountability. Meanwhile, the accountability of the Village Revenue and Expenditure
Budget, both technically and administratively, is good.