EFEKTIVITAS PENGGUNAAN ANGGARAN PENDAPATAN BELANJA DESA (APBDes) LUBUK RAJA KECAMATANAN BANDAR PETALANGAN

Abstract

The village government has sources of revenue to carry out this authority which can be used to finance activities carried out one of them through ABPDes. The effectiveness of the use of the Lubuk Raja APBDes in Bandar Petalangan, Pelalawan Regency because in the implementation and use of the APBDes funds, it is very supportive and realizes good governance of the village government so that all the activities carried out by the village government can run according to Regional Regulations. Phenomenon in this issue The budget has not been realized in accordance with the budget ceiling, such as the realization of road construction activities and village road budgeting and trench normalization and found the implementation of APBDes in Lubuk Raja Village there are still shortcomings and obstacles encountered. The purpose of this study was to determine the effectiveness of the use of the village budget (APBDes) of Lubuk Raja, Bandar Petalangan District, Pelalawan Regency and to find out the factors that influenced it. This research was conducted in Lubuk Raja Village, Bandar Petalangan District, Pelalawan Regency with a descriptive qualitative method, the data collected through observation and interviews. This research was conducted using Sutrisno Edi's theory which consisted of understanding the program, right on target, on time, achieving goals and real change. The results of the study show that the effectiveness of the use of the village expenditure budget (APBDes) of Lubuk Raja Village, Bandar Petalangan Subdistrict, Pelalawan Regency has not been effective, it can be seen from the indicators of timely effectiveness where there is a lack of time in the program being implemented that is not yet maximal and the indicators of effectiveness at right on target and community empowerment programs that have not been implemented. The factors which hampered the effectiveness of the use of the village budget (APBDes) of Lubuk Raja Village, Bandar Petalangan District, Pelalawan Regency, namely the quality of human resources and facilities and infrastructure.

Keywords: Effectiveness, Budget of Village Expenditure (APBDes)