PARTISIPASI MASYARAKAT DALAM PENGAWASAN ANGGARAN DESA DI DESA MAUKELI KECAMATAN MAUPONGGO KABUPATEN NAGEKEO

Abstrak

Supervision in budget or financial management The enactment of Law Number 6 of 2014 concerning Villages, villages are given the mandate to manage governance and implementation of development in the village. The central government provides such a large source of funds to villages to manage all village potentials in order to improve the economy and community welfare, the implementation of village financial management must be based on the principles of transparency, accountability, participation, orderliness and budget discipline. To create clean, transparent, accountable, effective and efficient village financial governance, the Financial and Development Supervisory Agency (BPKP) and the Directorate General of Village Government Development of the Ministry of Home Affairs collaborate to create an application called the Village Financial System (Siskeudes) in managing the budget in the village. This aims to help village governments be more independent in managing village finances effectively and efficiently, as well as increasing transparency in village financial accountability. The factors that influence village financial management include leadership, human resources, commitment and communication