ANALISIS TERHADAP KEWENANGAN KEPALA DESA DALAM PENETAPAN APBDES UNTUK MENCIPTAKAN GOOD GOVERNANCE DITINJAU DARI PASAL 3 PERATURAN MENTERI DALAM NEGERI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA DI CIMINDI KECAMATAN CIGUGUR KABUPATEN PANGANDARAN

Abstract

ABSTRACT

ANALYSIS OF THE AUTHORITY OF THE VILLAGE HEAD IN DETERMINING THE APBDES TO CREATE GOOD GOVERNANCE REVIEWED FROM ARTICLE 3 THE REGULATION OF THE MINISTER OF HOME AFFAIRS NUMBER 113 OF 2014 CONCERNING VILLAGE FINANCIAL MANAGEMENT IN CIMINDI, CIGUGUR DISTRICT, PANGANDARAN REGENCY. This study examines transparency in the process of establishing and implementing the Village Budget (APBDesa) from the perspective of the village head's authority. The aim is to determine whether the village head has exercised his authority in accordance with applicable regulations to ensure transparency in the establishment and implementation of the Village Revenue and Expenditure Budget (APBDesa) in Cimindi Village, Cigugur District, Pangandaran Regency. The main questions in this study are: What is the authority of the village head in establishing and implementing the Village Revenue and Expenditure Budget in Cimindi Village, Cigugur District, Pangandaran Regency? And what is the manifestation of transparency in the establishment and implementation of the Village Revenue and Expenditure Budget in Cimindi Village, Cigugur District, Pangandaran Regency ? The results of this study indicate that the village head has exercised his authority in determining and implementing the Village Revenue and Expenditure Budget (APBDesa) in Cimindi Village, Cigugur District, Pangandaran Regency, namely after the planning stage which has gone through the process of gathering information on what is needed to improve community welfare and village progress. This means that the Village Head has realized good governance in the form of the principle of transparency because in the process of determining and implementing the APBDesa, he has involved all village officials including the Village Consultative Body (BPD). However, technically there are still a few obstacles, namely regarding the concern and active role of the community in the process of determining and implementing the Village Revenue and Expenditure Budget (APBDesa), which will ultimately result in slow progress of the village itself. Keywords : Village Head Authority, Village Budget, Good Governance, Transparency.