OTONOMI DESA DALAM PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) DI DESA BARUTA LESTARI KECAMATAN SANGIA WAMBULU PROPINSI SULAWESI TENGGARA

Abstract

This research aimed to study village autonomy related to financial
management in the Village of Baruta Lestari Sangia Wambulu Sub-district
Buton Regency. Theories related to village autonomy as the manifestation of
governmental authority delegation for regulating government tasks to
autonomous local goverment in the system of Unified Nation of Republic of
Idonesia were exercised. Qualitative research approach was employed.
Participatory observation and unstructured interview data collecting
techniques were employed for collecting the data. Rsearch result indicated
that (1) Baruta Lestari Village already has fullfill financial management
related to Village Income and Expenditure; (2) there is lack of Natural
resources in Baruta Lestari; (3) arrangement of Village Income and
Expenditure was decided togatherly by Village Head, Head of House of
Village Representative (BPD), Village Treasurer, Women Assciation for
Family Welfare (PKK), Head of Village Youth Association (Karang Taruna);
Head of Local Community, Informal Community Leaders, and by Traditional
Leaders which are organized as the Institution of Village Consultation (LMD);
4) implementation of village financila management was found ineffective; (5)
report of financial responsibility is not timelines; and (6) budget realization
has not already fullfilled village expenditure needs.
Keyword: village autonomy; financial management; village autonomy; Village Income
and Expenditure.