Village Head's Responsibility to Usevillage Revenue and Expenditure Budget (Apbdes) Law No. 6 Of 2014 Concerning Villages in Cinta Air Village, Perbaungan District, Serdang Berdagai Regency

Abstract

Based on Law Number 6 of 2014 concerning Village Funds sourced from the State Revenue and Expenditure Budget, in the amended article paragraph in Government Regulation Number 168 of 2014 to 11 paragraph 2 which states that village funds are allocated fairly based on basic allocations and allocations calculated by taking into account the number of residents, poverty rates, area, and level of geographical difficulty of villages in each district/city. To Know How the Village Head's Accountability Arranges for the Village Head's Accountability for the Use of the Village Budget. What is the Procedure for the Village Head's Accountability for the Use of the Village Budget. What Solutions are Made by the Village Government for Findings of the Use of the Village Budget. The village head has a very big task and responsibility to manage the finances given by the central government to the village head, this can be seen from Law No. 6of 2014concerning Villages in Article 26 that the Village Head holds the power to manage village finances. So from here we can see how the Village Head has a big responsibility in managing the village's finances. In the process of managing village finances in Cinta Air Village, Perbaungan District, Serdang Berdagai Regency, they have paid close attention to the procedures for village financial management activities including planning, budgeting, administration, reporting, accountability and supervision.