The Effectiveness of APB-Desa Management in West Muna Regency

Abstract

The purpose of this study was to analyze the level of effectiveness of APB-Desa (Village Budget) management, which includes planning of APB-Desa, implementation of APB-Desa, reporting of the implementation of APB-Desa, and accountability of the implementation of APB Desa in West Muna regency. The study used mixed method approach, namely, quantitative and qualitative approaches, in which quantitative is major and qualitative is minor. In the quantitative approach, it used a survey method, while in the qualitative approach used interviews method and document analysis. The results showed that the effectiveness of management APB-Desa which includes APB-Desa planning, APB-Desa implementation, APB-Desa implementation reporting, and accountability of implementation of APB-Desa in West Muna Regency was categorized as moderate. This happened because administrators of APB-Desa have not consistently applied all effectiveness criteria according to the resources system approach (input) and the internal process approach.