Analisis Pengelolaan Anggaran Pendapatan Dan Belanja Desa (APDDes)

Abstract

This research aims to determine the planning, implementation and accountability process for

the Revenue and Expenditure Budget in Sukacari Village, Betanghari Nuban District, East

Lampung Regency. This research is a qualitative descriptive study using primary and

secondary data, where the primary data is in the form of direct observations and interviews

related to the planning, implementation and accountability of the 2022 Sukacari Village

Revenue and Expenditure Budget. Meanwhile, secondary data is in the form of data

documentation related to the financial reports of Sukacari Village for 2022 2022. This

research uses data analysis techniques by collecting, reducing, presenting and drawing

conclusions in accordance with research indicators, namely Internal Affairs Regulation

Number 20 of 2018 concerning village financial management. The results of this research

show that the planning, implementation and accountability processes in the Sukacari Village

Government are generally in accordance with Minister of Home Affairs Regulation Number

20 of 2018, and prioritize the principles of transparency and accountability. In planning, all

procedures are followed involving community participation, although this participation is not

always active. In implementation, the village development program is carried out with the

principles of self-management and openness. At the accountability stage, the annual report is

submitted according to requirements and deadlines. However, the use of village websites as a

medium for openness and accountability is still not carried out optimally.