The Effectiveness of APB-Desa Management in West Muna Regency

Abstract

The purpose of this study is to analyze the level of effectiveness of APB-Desa (Village Budget) management, which includes planning of APB-Desa, implementation of APB-Desa, reporting of the implementation of APB-Desa, and accountability of the implementation of APB Desa in West Muna regency. The study uses mixed method approaches, namely, quantitative and qualitative approaches, in which quantitative is major and qualitative is minor. In the quantitative approach, it uses a survey method, while in the qualitative approach uses interview method and document analysis. The results show that the effectiveness of management APB-Desa which includes APB-Desa planning, APB-Desa implementation, APB-Desa implementation reporting, and accountability of implementation of APB-Desa in West Muna Regency is categorized as moderate. It is occured due to administrators of APB-Desa which have not consistently applied all effectiveness criteria according to the resources system approach (input) and the internal process approach.

Analysis Of Village Fund Management On Regional Development

“…Before the reform era, rural finance was almost entirely dependent on the state or central government through a funding scheme called the Inpres (Presidential Instruction). The Inpres fund cannot cover all village expenditures, and is only sufficient for office activities (Suaib. et al, 2016).…”