Abstract
The purpose of this study was to analyze and describe the capacity of village budgeting in Muna District. The approach used is qualitative research. The study was conducted in real-world settings, namely conducting in-depth investigations into the natural context in which the processes and outputs of village budgeting take place. The study locations are 7 seaside villages and 8 non-seas villages in Muna Regency. The scope of time is three budget years, namely 2015-2017. The main data collection procedure is the study of documents. To obtain primary data, procedures for public consultation and/or focus group discussion are taken. The technical public consultation was mutually agreed upon by involving the Community Empowerment Agency and Village Government of Muna Regency as the technical agency. Public consultation material was explored and developed from the results of focus group discussions. Focus group discussions were conducted at the village level, involving Village Devices, members of the Village Consultative Body, and Village Community Empowerment Institutions. Available data are analyzed by the procedure of content analysis and qualitative descriptive analysis to reveal the stages of the village budgeting process, who is involved and what is the main role.The results of the study show that the capacity of village budgeting in Muna Regency is not optimal, that is, the village budgeting system has not functioned properly in allocating and using inputs to produce budgetary outputs that are beneficial for achieving village development goals. Villages in Muna Regency have budget documents namely APB Desa and RAB which are stipulated by village regulations. Keywords: Capacity, Budgeting. Village
Highlights
Kewenangan dan peran besar yang dimiliki oleh desa tentunya perlu disertai dengan kapasitas yang besar pula
The study was conducted in real-world settings
The main data collection procedure is the study of documents
Summary
Available data are analyzed by the procedure of content analysis and qualitative descriptive analysis to reveal the stages of the village budgeting process, who is involved and what is the main role. Hal ini dimaknai bahwa pemerintah desa perlu memiliki kapasitas untuk melaksanakan tugas-tugas yang dimandatkan oleh peraturan perundang-undangan dan mencapai tujuan-tujuan pemerintahan desa secara efektif dan berkelanjutan. Anggaran desa tidak lain adalah sumber daya publik atau uang publik yang merupakan hasil-hasil dari aktivitas sektor publik sehingga pemerintahan desa berkewajiban untuk mempersiapkan dan mengimplementasikan anggaran tersebut secara efektif. Pemerintahan desa di Kabupaten Muna memerlukan perencanaan desa yang baik, sedangkan anggaran desa harus terintegrasi dengan dan berpedoman kepada perencanaan desa dimaksud agar dapat diuji keterkaitan dan konsistensinya dengan prioritas-prioritas dan kepentingan rakyat yang lebih luas
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