PARTISIPASI MASYARAKAT DALAM PENYUSUNAN ANGGARAN PENDAPATAN DAN BELANJA DESA (APBDes) DI DESA REJOTANGAN, KECAMATAN REJOTANGAN, KABUPATEN TULUNGAGUNG

The village government is obliged to manage village finances transparently, accountably, participatively and conducted in an orderly and disciplined manner. Implementation of APBDes has an important role in the success of regional development. Community participation in the preparation of APBDes will improve the quality of the decisions made because it is based on real needs in the community. Community participation in every development program is the key to successful development. This study aims to describe: (1) community participation in the preparation of APBDes, and (2) supporting and inhibiting factors of community participation in the preparation of APBDes. This research uses qualitative research with case study method. The data source used is Rejotangan Village people with age criteria above 20 years. Data collection was collected by interview technique, documentation and questionnaire. Data analysis techniques used are data collection, data reduction, data presentation and conclusion. This research was conducted in Rejotangan Village for 2 months in December 2017 - February 2018. The results of the research show that (1) the community participation process of Rejotangan Village in the preparation of APBDes is only represented by certain people invited during village development planning consultation; (2) supporting factors of community participation in the preparation of APBDes is the opportunity given by the village government to the community to channel their aspirations related to the development in the village. The lack of information provided by the village government related to the preparation of APBDes becomes an obstacle factor in this research The results of this study are expected (1) the village government continues to encourage the community to participate actively by providing socialization and involving the community in any decision-making that affects his life; (2) The village government provides access and space to participate not only in the formalities space; (3) the community always actively participate in APBDes compilation program up to implementation and supervise to avoid deviation practices