REVENUE EXPENDITURE BUDGET POLICY DESA (APBDES) IN TEWEH BARU, NORTH DISTRICT BARITO, INDONESIA

Abstract

The study is intended to examine the factors that determine the implementation of the policy APBDes in the District of Baru Teweh, North Barito regency. The study used Qualitative approach. The study’s population was composed by the village head, village secretary, chairman of BPD, village residents and village hajak Malawaken. Data were collected by interview. Then, the results were analyzed by using Miles and Huberman qualitative analysis. The APBDes policy implementation in the District of Baru Teweh conforms to the decree Barito Utara No. 20 of 2017 on Guidelines for Preparation of Budget Village (APBDes) on North Barito regency. The authors of the analysis found out that the practice does not combine top-down and bottom-up, because of the existence of inequality and there is more dominant tendency of top-down. The authorities of the village should be more active in the management of village finances.