Partisipasi Dalam Penyusunan Anggaran Pendapatan dan Belanja Desa (APBDesa) dan Kualitas Pelaksanaan Anggaran Pendapatan dan Belanja Desa (APBDesa)

Abstrak

The budget paradigm in the reform era demands the involvement of the public (public) in the entire budget cycle. Budgeting participation is a method that can be used to improve organizational performance. Quality of the budget is the optimization of all the input that is sacrificed and get the results and benefits that have been achieved by the organization. Quality of the budget with economic values (always increasing), efficient (ratio that matches results), justice or justice (value and effect in accordance with the value of justice), accountability, and responsiveness (in accordance with the aspirations of the community). This type of research is qualitative which describes the definition of phenomena that occur in the implementation of the village budget and the quality of the implementation of the village budget in villages in the sub-district of Waysulan, South Lampung Regency. This method is used to convey information about the contribution of the drafting and implementing APBDesa. Based on the previous discussions, it can be concluded that generally in the APBDesa process, stakeholders have actively participated and the government has provided sufficient space to enable this community. In addition, the quality of the APBDesa implementation has been good. Keywords: APBDesa, Budgeting, Quality