Strategi Sinergi Pemerintah Desa dan Masyarakat dalam Perencanaan APBDes Studi di Desa Bena, Kecamatan Amanuban Selatan, Kabupaten Timor Tengah Selatan

RIWU, Elda E. J. (2026) Strategi Sinergi Pemerintah Desa dan Masyarakat dalam Perencanaan APBDes Studi di Desa Bena, Kecamatan Amanuban Selatan, Kabupaten Timor Tengah Selatan. Undergraduate thesis, Universitas Katolik Widya Mandira.

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Abstract

ELDA E.J. RIWU, 2026 "Synergy Strategy Between Village Government and Community in Village Budget Planning, A Study in Bena Village, South Amanuban District, South Central Timor Regency." Thesis, Accounting Department, Faculty of Economics and Business, Widya Mandira Catholic University, Kupang. Supervisors: (1) Dr. M.E. Perseveranda, SE., M.Si (2) Adiutrix Maria Irayanti Seran, SE.M.Ak. This study aims to describe the Village Revenue and Expenditure Budget (APBDes) planning process in Bena Village, describe the lack of synergy between community aspirations and government regulations, and provide solutions in the form of effective strategies to align community aspirations and government regulations. The method used is descriptive qualitative with data collection techniques using non-participatory observation, interviews, and documentation. Meanwhile, data analysis was carried out by collecting data in the form of interview results and APBDes documents, RPJM documents, and RKPDes documents. After that, the data was reduced, presented, and conclusions were drawn. The research results show that the Village Revenue and Expenditure Budget (APBDes) planning process in Bena Village has been implemented systematically, in stages, and in accordance with applicable laws and regulations. However, the form of synergy or cooperation has not been in a balanced position due to the lack of synchronization between community aspirations and government regulations that occurs due to the dominance of central government priority policies, low public understanding of the priority use of Village Funds, and minimal socialization of regulations related to the priority use of Village Funds. Therefore, the synergy strategy needed to align community aspirations and government regulations in the Village Revenue and Expenditure Budget (APBDes) planning process in Bena Village, South Amanuban District, South Central Timor Regency is to provide community understanding regarding the priority use of Village Funds, balancing between central and local needs, joint deliberation before determining the Village Revenue and Expenditure Budget (APBDes), reaching a mutual agreement as a basis for policy legitimacy, scheduling the use of Village Funds based on time, optimizing food security programs, and utilizing stunting reduction programs as a functional substitute for road construction. The author recommends that the Bena Village Government strengthen the quality of community participation in the Village Budget (APBDes) planning process, develop a more adaptive mechanism for aligning central government policies with local needs, and strengthen the role of internal synergy in the APBDes planning process.

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