APBDes Management in Efforts for Financial Accountability and Transparency in Sahan Village, Seluas Subdistrict
Journal Title: Journal of Economics, Finance and Management Studies - Year 2024, Vol 7, Issue 09
Abstract
Village Revenue and Expenditure Budget Management ( APBDes ) is a regional government financial plan that contains village income, expenditure and financing. APBDes management must be based on the principles of accountability, transparency, participation which is carried out in an orderly manner and with budget discipline. In this research, the method used is a qualitative method with a descriptive approach. The research results show that the management of the APBDes in Sahan Village has been carried out well and has followed structured and systematic procedures through five main stages: planning, preparation, approval, implementation, and monitoring and evaluation. Apart from that, the Sahan Village government has succeeded in implementing the principles of accountability and transparency in APBDes management in accordance with Permendagri No. 20 of 2018, with active community participation at the preparation and monitoring stages, as well as presenting budget information and fund allocation openly through information boards, billboards and village websites.
Authors and Affiliations
Hermanus , Djunita Permata Indah, SE, M. Acc , Fera Damayanti, SE. M. Ak,
Keywords
Related Articles
- EP ID EP743972
- DOI 10.47191/jefms/v7-i9-12
- Views 25
- Downloads 0
Performance of Small and Medium Sized Enterprises: Insights from Social Media Usage in Juba City, South Sudan
Small and Medium Enterprises are the main forces behind economic growth, social progress, and job creation in South Sudan. Business and customers benefit from using social platform on increasing their daily business oper...
Investment Policy and Net Book Value of Quoted Manufacturing Firms: Dynamic Panel Data Evidence From Nigeria
This study examined the relationship between investment policy and dynamic of net book value of quoted manufacturing firms in Nigeria. Panel data of 15 quoted manufacturing firms was collected from the annual reports of...
The Influence of Strategic Resources Based View and Corporate Social Responsibility on Economic Development Programs in Central Sulawesi Mediated by Community Development
The purpose of this study was to examine the direct effect of strategic resource base view and corporate social responsibility on economic development programs and the direct influence of community development on economi...
Behavioral Economics: A Review & Bibliometric Analysis
Purpose – Existing literature has been reviewed on Behavioral economics to analyze the theoretical foundation. This paper aims to study the trend of publication. Based on the analysis further research agenda will be ana...
Factors Causing Unemployment and Strategies for Handling Unemployment Problems in Cibadak District, Lebak Regency, Banten
One of the main indicators of development success is the reduction in the number of poor people and an even distribution of income. Based on BPS data in August 2018, Banten province is the province with the highest open...