Analysis of APBD in Supporting Village Development in Kinamang Village (Satu) Maesaan District, South Minahasa Regency

Authors

  • Yanri L. Mangkey
  • Arie Frits Kawulur
  • Cecilia Lelly Kewo

Keywords:

APBD, Pembangunan, Desa

Abstract

The purpose of this study is to determine and analyze the Village Budget in Supporting Village Development in Kinamang Satu Village, Maesaan District. The method in this study is a qualitative method, the analysis techniques used are observation, interviews and documentation. The results of this study indicate that the management of the Village Budget in Kinamang Satu Village is based on the principle of transparency by installing a transparency billboard/board that makes items in the Village Budget starting from income, expenditure to financing and the principle of accountability at the reporting stage in the accountability of the management of fund allocations in accordance with existing provisions

References

Liando, L. Y., Lambe$y, L., & Wokas, H. R. . (2017). Analisis Pe$nge$lolaan dan Pe$rtanggungjawaban Anggaran Pe$ndapatan dan Be$lanja De$sa di De$sa Kolongan Ke$camatan Kombi Kabupate$n Minahasa. Jurnal E$MBA, 5(6), 1474–1483.

Manaroinsong, Johny, Michae$l Miran, And De$de$ Allan Mate$i. 2024. “Pe$nggunaan Anggaran Dana De$sa (Studi Kasus: De$sa Taduna Ke$camatan Kabaruan Kabupate$n Ke$pulauan Talaud).” Jurnal Akuntansi Manado (Jaim) 5 (1): 291–99. Https://Doi.Org/10.53682/Jaim.Vi.4370.

Manisa, Ste$sie$ Fe$rde$rika, Jonhy Manaroinsong, And Mare$yke$ Sumual. 2020. “Akuntabilitas Dan Pe$ngawasan Te$rhadap Pe$nge$lolaan Alokasi Dana De$sa.” Jurnal Akuntansi Manado (Jaim) 1 (2): 8–12. Https://Doi.Org/10.53682/Jaim.V1i2.362.

Manumpil, Andrias, And Frida Magda Sumual. 2022. “Analisis Pe$re$ncanaan Ke$uangan Apbd Pada Badan Ke$uangan Kabupate$n Ke$pulauan Sangihe$ Tahun Anggaran 2018.” Jurnal Akuntansi Manado (Jaim) 3 (2): 157–66. Https://Doi.Org/10.53682/Jaim.V3i2.3027.

Pe$rme$ndagri Nomor 113 tahun 2014 Te$ntang Pe$nge$lolaan Ke$uangan De$sa.

Pe$rme$ndagri Nomor 37 tahun 2007 Te$ntang Pe$doman Pe$nge$lolaan Ke$uangan De$sa.

Rondonuwu, Ride$l, Tinne$ke$ E$. M. Sumual, And Ce$cilia Le$ly Ke$wo. 2021. “Pe$nggunaan Aplikasi Siste$m Ke$uangan De$sa (Siske$ude$s) Dalam Pe$nge$lolaan Dana De$sa Pada De$sa Kayuuwi Ke$camatan Kawangkoan Barat Kabupate$n Minahasa.” Jurnal Akuntansi Manado (Jaim) 1 (3): 56–65. Https://Doi.Org/10.53682/Jaim.V1i3.611.

Runtunuwu, Kristania Vane$sa, He$nry Tamboto, And Jose$ph Kambe$y Kambe$y. 2021. “Analisis Siste$m Akuntansi Pe$laksanaan Anggaran Pe$ndapatan Be$lanja De$sa (Apbde$s) (Studi Kasus Pada Pe$me$rintah De$sa Karimbow Ke$camatan Motoling Timur Kabupate$n Minahasa Se$latan).” Jurnal Akuntansi Manado (Jaim) 2 (2): 168–75. Https://Doi.Org/10.53682/Jaim.V2i2.1741.

Syamsul. 2024. “Prinsip Transparansi Pe$nge$lolaan Ke$uangan De$sa : Inve$stigasi Pe$ran Pe$ndamping De$sa Dalam Me$macu.” Jaim: Jurnal Akuntansi Manado 5 (2): 327–42.

Yudartha, I. P. D., Winaya, I. K., & Nugroho, W. B. (2020). Analisis Ke$mampuan Ke$uangan dalam Dinamika De$se$ntralisasi dan Otonomi Dae$rah (Studi Kasus te$rhadap APBD Kabupate$n Tabanan Tahun 2012-2014). Simdos. Unud. Ac. Id.

Published

30-06-2025

How to Cite

Mangkey, Y. L., Kawulur, A. F., & Kewo, C. L. (2025). Analysis of APBD in Supporting Village Development in Kinamang Village (Satu) Maesaan District, South Minahasa Regency. Jurnal Ekonomi, Kependidikan, Manajemen, Dan Akuntansi, 3(2), 130–139. Retrieved from http://jekma.feb-unima.com/index.php/jekma/article/view/195