Abstract
This study aims to determine the Village Revenue and Expenditure Budget (APBDes) in Sukamukti Village, Pataruman District, Banjar City. The background of this research is the problem of the community not participating in village budget meetings, hoping that the village government can make outreach to people who don't know what APBDes is.This type of research uses a qualitative approach with a case study type. The data sources used in this approach are primary data sources and secondary data. Primary data sources were obtained through interviews and secondary data sources were obtained from books, the internet and related documents. Informants in this study were the Village Head, Village Secretary, Head of BPD, Community and Religious Leaders of Sukamukti Village.The results of this study are that the management of the APBDes in Sukamukti Village is based on the principle of transparency by placing billboards/transparency boards that contain items in the APBDes ranging from Income, Expenditures to Financing and the principle of accountability at the reporting stage. in accountability for managing village fund allocations. in accordance with existing provisions.
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