Realization of Village Income and Expenditure Budget(APBDes); Case Studying Seluma District, Bengkulu Province

  • Melly Susanti Accounting Program, Facultyof Economy, Dehasen Universityof Bengkulu, Indonesia
  • Kurniati Karim FinancialManagement Program, FacultyofEkonomy, STIE Alam Kerinci, Jambi, Indonesia
  • Dheo Rimbano Managemen Program, Facultyof Ekonomy,BinaInsanUniversityofLubukLinggau,SUMSEL,Indonesia.
  • Nirta Vera Yustanti Management Program,Facultyof Ekonomy,DehasenUniversityof Bengkulu, Indonesia
  • Nopriansah English Letters Program, Facultyof Letters, DehasenUniversity of Bengkulu, Indonesia
Keywords: Budget,Income, Expenditure, VillageFund


This study a imstodetermine how the managementandrealization of the village budget in Pematang Riding Village, SelumaRegency. Pematang Riding village is located in a remote village in thesouthern part of Seluma Regency. This type of research is a quantitative studyby lookingatreportsontheuseofvillagefundsandwithunstructured interviews withvillageofficials.Analysisoftherealizationofthevillageincome and expenditure budget refers to ministerial regulations in theRepublicof Indonesianumber20of2018.Cross-sectional method sareusedon several variables,namely:(1)Revenues(2)Expenditures(3)Financing. Theresults ofthestudyshowsthatinthemanagementofAPBDestherewasasurplushof Rp.6,000,394,meaning thattheallocationofvillagefundsisnotyet accountable, and The village budget has not been fully realized.