Pengelolaan Anggaran Pendapatan Dan Belanja Desa (APBDES) Pangkalan Serai Kecamatan Kampar Kiri Hulu Kabupaten Kampar

This study aims to determine and analyze the Village Budget Management (APBDes) Pangkalan Serai Village Kampar Kiri Hulu District Kampar Regency. The assessment indicators used include planning, implementation, administration and reporting. This type of research is a descriptive survey, which prioritizes a list of questionnaires as a data collection tool and the data collected with this tool is used as the main material to analyze the empirical conditions and objectivity of this study. The population and sample in this study amounted to 20 people. The types and techniques of data collection consist of primary data collected using questionnaires and interviews, and secondary data using observation and documentation techniques. Meanwhile, the data analysis technique used is using percentages with a frequency table tool. Based on this analytical technique, the researchers assessed and concluded that the Village Budget Management (APBDes) of Pangkalan Serai Kampar Kiri Hulu Distric Kampar Regency was in the category of Sufficiently Implemented. The inhibiting factor is the lack of communication and dissemination of information between village government officials and the community, thus making the public not aware of the funds that have been budgeted by the government to carry out development and empowerment of the Pangkalan Serai Village community. Then the management of APBDes in Pangkalan Serai Village is still less transparent. This can be seen from the absence of deliberation conducted by the village government with the community regarding the report on the realization of the Pangkalan Serai APBDes management. And the Pangkalan Serai Village Government does not close the books at the end of every month, but only closes the books once a year