Pelaksanaan Penganggaran Desa Pada Pemerintahan Desa Langaleso Kecamatan Dolo, Kabupaten Sigi

Abstract

This study aims to describe the implementation of village budgeting in the implementation of autonomy in Langaleso Village, Dolo Sub-district, Sigi Regency. This research uses a qualitative approach with a descriptive type. Data collection techniques used observation, interviews and documentation. The implementation of village budgeting in Langaleso village government is carried out in three stages. First, the formation of the village government work plan team through meetings with the community, conducting hamlet meetings to accommodate aspirations, organizing village development plan meetings, and determining the village government work plan. Second, the preparation of the village revenue and expenditure budget plan by the village secretary, and the discussion of the village revenue and expenditure budget plan by the village head and the Village Consultative Body. Third, the village government brings the village revenue and expenditure budget plan document to be assisted by the sub-district government and the Village Community Empowerment Office to be legalized as the village revenue and expenditure budget. This study found that the implementation of budgeting in Langaleso Village has been participatory, but not optimal in terms of transparency and accountability.