PENGELOLAAN ANGGARAN PENDAPATAN BELANJA DESA

Abstract

This study aims to analyze the management and obstacles in the management of revenue
and expenditure budget of the village in 2015 and 2016. The method used in this study is descriptive
qualitative, this method aims to draw a phenomenon that researched in what is in the field, then
taken conclusion, this method can certainly explain the management of the village expenditure
budget and the obstacles in the management of the village income and expenditure budget. This
research explains that the government policy of Natuna Regency Number 13 Year 2015 about the
management of village finance can not be fully applied in Kelarik Village, Kelarik Air Mali Village,
Kelarik utara Village, Gunung Durian Village, Belakang Gunung village Subdistrict of Bunguran
Utara Natuna Regency in 2015 and 2016 .The problem of management of revenue and expenditure
budget of village in planning, implementation, administration, reporting and accountability stages
Is still low quality of human resources managing village administration and lack of public
participation in every stages of budget management of revenue and expenditure of village, not
maximal role of consultative body villages and village apparatus in discussing and overseeing the
management of the village income and expenditure budget, then the inadequacy of the role of local
village counselors in assisting village governments to run village governance wheels, the lack of
socialization of regulations on the management of revenue and expenditure budgets by local
governments to village governments, village deliberations and community.