Abstract
The role of government in budget management is something that must be done adequately based on the principles such as transparency, accountability, participation, and aspiration; because it is closely related to services in the village. The budget management should be conducted based on the applicable regulations. However, there are often found many village apparatus who has a potency to abuse their power in its authorities. This phenomenon, furthermore, causing some polemics among peoples and tends to abandon some regulations which should become a basis of the apparatus policies. The research aims at investigating the mechanism of village development budget management and the control of village development budget management. The mechanism, however, should be started with proper planning, budgeting, implementation, business manager, report, and accountability. Also, management control is must be done through several stages, such as pre supervision, channelization, use, and post channelization.
Highlights
INTRODUCTIONVillage term is identical with poor, traditional, and old-fashion people. A village has local wisdom and grandeur
Number 6 of 2014 concerning Village states that a village is a unity of law people that has territorial border and has any authority to regulate and to manage the government affairs, local people's interests based on people's initiatives, derivation right, and/or traditional right which is acknowledged and admired in The Republic of Indonesia government system
A regulation gives a base for a village to be more autonomous normatively, and practically
Summary
Village term is identical with poor, traditional, and old-fashion people. A village has local wisdom and grandeur. Based on villages' authorities as regulated in Law Number 6 of 204 concerning village, the central government expenditure K/L relocated to be village fund involves all programs that have been conducted. Article 80 verse 4, law Number 6 of 204 concerning village states that priorities, programs, activities, and requirements of village development is formulated based on villages people need analysis involving: 1. Article 83 verse 3, Law Number 6 of 2014 concerning Village states that village fund allocation transferred through Districts/City Government Budget is used for village community’s empowerment activities. “(1) Planned revenue is a rationally measurable estimate that can be achieved for each source of income, while budgeted expenditure is the highest limit of expenditure; (2) Expenditures must be supported by the certainty of the availability of sufficient amounts of revenues that are not justified in carrying out activities that are not yet available or insufficient for budget credit in the APB Desa / APB Village Change; (3) All village receipts and expenses in the relevant fiscal year must be included in the Village APB and carried out through the Village Cash Account.”
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