KAPASITAS PEMERINTAH DESA DALAM PENGELOLAAN APBDes (STUDI DI DESA BUNDER KECAMATAN PADEMAWU KABUPATEN PAMEKASAN)

The APBDes is the Village Government's annual financial plan for better village development, so it is necessary to manage the APBDes equally which is assisted by village institutions. Government capacity is the ability to a certain degree in an institution. Institutional capacity in managing APBDes can be seen from leadership and coordination in regulating the APBDes received to develop or to increase the empowerment of a village. Weak community oversight and village institutions in monitoring village finances can lead to losses experienced by the village. The type of research used is descriptive with a qualitative approach. Data collection techniques are observation, interviews, and documentation. Data analysis techniques using data collection, data reduction, data display, and conclusions. The results of the study show that the village head has played an active role and has guaranteed the participation of the community in every implementation of the development carried out, namely the implementation of development by always leading the implementation, so that its effectiveness is seen. In addition, the ability of human resources as implementers of Village Democracy and management in the field of education is quite high, thus affecting their ability to identify and resolve problems quickly and precisely. Bunder Village 98% have fulfilled the characteristics of good governance, namely, transparency, accountability, and almost all of the APBDes programs in the village of Bunder have been realized around 80%; he obstacle of Village Institution in APBDes Management is the lack of awareness of the people who are still less active in organizing so that it becomes a limiting factor for building a better village