PERENCANAAN, PELAKSANAAN, DAN PERTANGGUNGJAWABAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) BERDASARKAN PERMENDAGRI NO.113 TAHUN 2014 (Studi Kasus Desa Sambogunung Kecamatan Dukun Kabupaten Gresik)

The purpose of this study was to analyze planning, implementation, and responsibility on village revenue and expenditure budget (APBDes) based on decree of the Minister of Home Affairs No. 113 Year 2014 at Sambogunung Village, Dukun District – Gresik Regency. This study applied qualitative design and consisted of primary and secondary data. The data were collected by using observation, interview, and documentation. The results of the study showed that the analysis of planning, implementation, and responsibility on village revenue and expenditure budget (APBDes) at Sambogunung Village, Dukun District – Gresik Regency has been fit to decree of the Minister of Home Affairs No. 113 Year 2014. There were 16 indicators used to measure the level of conformity and compliance of local village government