Pengawasan Anggaran Pendapatan dan Belanja Desa (APBDes) dalam Pengelolaan Keuangan Desa di Desa Aek Batu Kecamatan Torgamba Kabupaten Labuhanbatu Selatan

Abstract

The process of managing and keeping an eye on the planning, execution, and reporting of the village budget's use is known as supervision of the village budget (APBDes). Ensuring transparency in village financial management is the goal. Nevertheless, in Aek Batu Village, Torgmaba Sub-district, Labuhanbatu Selatan Regency, there are still issues with budget realization for 2019–2022, indicating that the village government is unable to manage the budget effectively, which could have a detrimental effect on services and development for the village community. As a result, oversight is required. The community must be involved in the process of drafting the APBDes through the Village Deliberation (Musdes), which is required prior to the implementation of supervision. A qualitative methodology combined with a descriptive strategy was used to perform this study. Interviews, observations, and documentation methods were used in Aek Batu Village, Torgamba District, South Labuhanbatu Regency, to collect data. Direct and indirect supervision, which is Sarwoto's theory, was used to analyze the data. The study's findings show that the community in Aek Batu Village has been actively participating in the direct supervision of APBDes management. Under its direct supervision, the village government has done a good job of making sure that the finances of the village are managed transparently and efficiently. In the meantime, information is disseminated by the village government through project boards and local media, which constitute indirect oversight. However, because the information is unclear, several locals are still unaware of the specifics surrounding the usage of village finances