PENGARUH DANA DESA DAN PENDAPATAN ASLI DESA TERHADAP BELANJA DESA DALAM PEMBERDAYAAN MASYARAKAT DESA (Pada Desa Padasenang, Desa Banjarsari, dan Desa Cidadap Kecamatan Cidadap Kabupaten Sukabumi)

Denti Dwi Lestari (1630621013) Accounting Study Program, Faculty of Economics, University of Muhammadiyah Sukabumi. Thesis title influences village funds and original village income in the area of community empowerment. Advisor I Gatot Wahyu Nugroho. M. AK. Advisor II Hj. Eris Darsawati. M.M. This research was aimed to find out : I) The influence of village funds on Village Expenditure in the filed of community empowerment. 2) The effect of village original revenue on village expenditure in the community empowerment field. 3) The effect of village funds and village original revenues on village expenditures in the field of community empowerment. The variable consists of village funds and village original income independent variable, the village expenditure variable public empowerment variable is the independent variable. The research method used is a quantitative method with an associative approach. This research was conducted using observation and interview techniques with parties involved in village empowerment village expenditure. The result of the description can be seen from the comparison of minister of domestic affairs regulation No. 113 of 2014 with the results of realization in the field. Village expenditure in the field of community empowerment from the planning, implementation, administration, reporting and accountability stages is broudly in accordance with the minister of home affairs regulation No. 113 of 2014 concerning financial management, although there are several things in the planning, implementation, administration, reporting and accountability that still remain not suitable due to lack of human resources support