ANALYSIS OF VILLAGE REVENUE AND EXPENDITURE BUDGET MANAGEMENT (APBDes) IN LABUAN VILLAGE, RATOLINDO DISTRICT, TOJO UNA-UNA REGENCY Anastya1, Siti Aminah Hamza Karim2, Fatlina Zainudin2, Rosida P Adam2
1 Student of the Management Study Program at PSDKU Tadulako University Tojo Una-Una
2 Lecturer in the Management Department, Faculty of Economics and Business,Tadulako University
Abstract
This research aims to understand and analyze the Management of Village Revenue and Expenditure Budget in Ratolindo District. The type of research is qualitative research, with 12 informants selected for this study, using purposive sampling technique for informant selection. Data collection techniques through observation, interviews, and documentation that have been validated, as well as using financial analysis methods such as effectiveness ratios and efficiency ratios to determine how well the managed budget is utilized and how well the village government minimizes waste in activity budget expenditures. The research results indicate that the management carried out by the Labuan village government is in accordance with Permendagri No. 20 of 2018. The management of revenue budgets in Labuan village falls into the effective category with a percentage of 100%, while the management of activity expenditure budgets is still in the less efficient category. the human resources of Labuan village are still low, and the level of community participation is still lacking. The Labuan village government can improve the welfare of the community by conducting direct surveys on what the community needs.
