EFEKTIVITAS ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDES) DENGAN PELAKSANAAN KEGIATAN DI DESA BUMIAJI KOTA BATU

This research aims to determine the effectiveness of implementing the Village Revenue and Expenditure Budget (APBDes) in Bumiaji Village, Batu City, East Java. The background to this research is based on the importance of transparency, accountability and efficiency in managing village finances in order to improve community welfare. Considering the problems that still frequently occur in APBD management, it is hoped that this research can contribute to increasing understanding of the effectiveness of the APBD. This research uses a qualitative approach with descriptive methods to describe and explain the phenomenon of APBDes effectiveness in Bumiaji Village. Primary data was obtained through direct interviews with relevant stakeholders. Apart from that, secondary data is also used to support the analysis, including data from related journals and previous research. Data analysis was carried out interactively by integrating data from various sources such as interviews, observation and documentation.
The results of this research indicate that APBD management in Bumiaji Village still has several challenges in achieving optimal effectiveness. It was found that there were problems starting from the planning stage to accountability which affected the efficiency and effectiveness of the use of village funds. It is hoped that the implications of these findings can provide input for village governments in increasing accountability and transparency in village financial management in order to create more equitable community welfare.