ANALYSIS OF PUBLIC PARTICIPATION IN PREPARATION OF VILLAGE REVENUE AND EXPENDITURE BUDGET (APBDES) THROUGH VILLAGE DELIBERATION (MUSDES) IN DESA TANETE KECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG

Authors

  • Muhajir Muhajir Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Ichsan Sidenreng Rappang
  • Romy Nugraha JS Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Ichsan Sidenreng Rappang
  • Lisra Lisda Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Ichsan Sidenreng Rappang

Keywords:

Community Participation, Village Budget, Village Deliberation

Abstract

In the implementation of the village deliberation only a few participants were present and it was confirmed that the aspirations of the community were represented by each hamlet head. So it is possible that there is information that does not reach the village government. This also contradicts the regulation which states that elements of society must be involved in village deliberations. Therefore, the purpose of this study was to determine community participation in the preparation of the Village Budget in Tanete Village. The type of research used is a qualitative method with a phenomenological approach. The results of this study indicate that community participation in the preparation of the Village Budget is less active. The activeness or inactivity of the community can also be seen in the preparation of the Village Budget through three forms of participation, namely: (1) Participation of thought, the community in conveying ideas to the village government only the majority participate, (2) Participation of labor, this participation is only part of the community ready to participate if needed and some people are not directly involved or do not care, (3) Participation of expertise, shows that there is no participation of expertise from the community because the community itself does not or does not yet have the expertise. The level of community participation in the preparation of the Village Budget is at the 5th level, namely placation or reassurance. Where it can be interpreted as a communication process accompanied by negotiations between the village government and the community. The community is then given an understanding that all proposals cannot be realized, due to limited resources and will be made based on a priority scale.

 

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Published

2025-07-13

How to Cite

Muhajir, M., Nugraha JS, R., & Lisda, L. (2025). ANALYSIS OF PUBLIC PARTICIPATION IN PREPARATION OF VILLAGE REVENUE AND EXPENDITURE BUDGET (APBDES) THROUGH VILLAGE DELIBERATION (MUSDES) IN DESA TANETE KECAMATAN MARITENGNGAE KABUPATEN SIDENRENG RAPPANG. Jurnal Mahasiswa Akuntansi Dan Keuangan, 1(2), 1–11. Retrieved from https://www.jeinsa.com/index.php/jumat/article/view/121

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