ANALISIS KINERJA KEUANGAN APBDes HASIL IMPLEMENTASI PROGRAM KERJA PARTISIPATIF MELALUI MUSRENBANG DESA SEKANCING KECAMATAN TIANG PUMPUNG KABUPATEN MERANGIN JAMBI

Abstract

This study aims to analyze the financial performance of the Village Revenue and Expenditure Budget (APBDes) in supporting the implementation of participatory work programs resulting from the Musrenbang in Sekancing Village, Tiangpumpung Subdistrict, during the period 2020–2024. A descriptive qualitative approach was employed, with data collected through in-depth interviews, documentation, and analysis of village financial reports over the past five years. The findings reveal that village revenue experienced fluctuations, with a significant increase in 2024 reaching IDR 1,551,457,014. However, village expenditure also rose, particularly in 2022, leading to a budget deficit and negative SILPA (remaining budget balance). Expenditure patterns shifted over time: from the dominance of goods and services spending (2020–2021), to unexpected expenditure (2022), and finally to capital expenditure (2023–2024), reflecting adjustments to emergency needs and long-term infrastructure development. Spending efficiency was relatively high, as evidenced by several categories—such as capital expenditure and honoraria—achieving 100% realization against the budget. In terms of governance, the implementation of the Siskeudes application has improved transparency and accountability, though challenges remain in ensuring inclusive information access for all residents. Other obstacles include the dominance of certain actors in Musrenbang decision-making and the lack of inclusive communication forums. These findings underscore the importance of strengthening the capacity of village apparatus, enhancing community participation, and adopting adaptive budget management to achieve participatory, transparent, and sustainable village financial governance.

Keywords: APBDes, Community Participation, Musrenbang, Transparency, Village Empowerment