IMPLEMENTASI ANGGARAN PENERIMAAN DANA DESA PURBATUA KECAMATAN BATANG ONANG KABUPATEN PADANG LAWAS UTARA

Abstract

This study aims to determine the implementation of the Purbatua village fund receipt budget. Using sociological research methods. Data sources are primary and secondary data. Data collection was carried out by library research and interviews. The research results show that 1) The duties and functions of Purbatua Village are to supervise village financial management, village deliberation planning, implementation and financial accountability in accordance with applicable legislation. 2) Obstacles to the Government of Purbatua Village are the discrepancy between the performance indicators specified in the work plan and the village government budget, expenditure accounts do not match, descriptions of expenditure accounts do not comply with the budget and standard documents, revenue realization is smaller than the target, thus allowing for a deficit and the lack of capacity of the village government in preparing financial reports, both cash-based and actual-based. 3) The Purbatua Village government's efforts to verify work plans and budgets include village government area restra, expenditure account codes, standard documents, as well as perfecting village financial data as a tool to help prepare the APBDes, setting more realistic targets by conducting studies of income potential and providing assistance in preparation of financial reports