Analysis of Suboh Village Financial Management Planning

Abstract

This study was conducted to examine the process of APBDes planning in Suboh Village and the level of community consensus in the formulation of said plan. Additionally, this study aims to analyze the alignment of Suboh Village’s APBDes planning with the provisions on village financial management as stipulated in the Minister of Home Affairs Affairs (Permendagri) No. 20 of 2018. The research was conducted in Suboh Village, Suboh Subdistrict, Situbondo Regency, using a descriptive qualitative research approach. The data sources used included primary and secondary data, obtained through interviews and documentation. Data validity was tested using triangulation techniques. Data analysis was conducted through the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the implementation of APBDes planning in Suboh Village has proceeded quite optimally and achieved a compliance rate of 93% with the provisions of Permendagri No. 20 of 2018. Furthermore, Suboh Village was able to enact a Village Regulation regarding the APBDes in a timely manner as a result of the village financial management planning process, namely before the start of the fiscal year as stipulated in Ministry of Home Affairs Regulation No. 20 of 2018.