| dc.description.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 | en_US |
