Effectiveness of Using the Village Fund Budget Under construction at the Bulusidokare District Office, Sidoarjo Regency
Dani Fatul Khoiriya 1, Alvy Mulyaning Tyas 2
Abstract
Regional autonomy is part of the implementation of regional government because through autonomy the government is given the freedom to regulate its region but must not conflict with statutory regulations. The implementation of regional autonomy indirectly tests the government to demonstrate its achievements and abilities in managing the region. One of them is development which can be used as a benchmark in assessing government performance, so that we can see the suitability of development with regional needs. In 2019 the government issued a sub-district fund program, not only village funds, this program was only issued by the government because of the many complaints from the public regarding the budget at the sub-district level. The aim of the research is to analyze the effectiveness of using APBD funds in development at the Bulusidokar sub-district office, Sidoarjo district. The research method uses a qualitative descriptive approach. The data sources used in this research are primary data, which is obtained from interviews with informants and secondary data in the form of data on the vision and mission of the Bulusidokare District Office, Sidoarjo Regency, activity and financial data. The results of the research to achieve the level of effectiveness in the use of APBD funds in Bulusidokar Regency are based on the results of interviews, observations and documentation. Conclusions that can be drawn include preparing the necessary development plans, allocating funds on a priority scale, realizing development in stages, conducting research and analysis to find needs and requirements that must be prioritized for the benefit of the community, and being effective. in determining the direction of financial management policy.