Inovation of Local Village Budgeting Management: "The Case Study of Banyuwangi Regency Electronic Village Budgeting"

Abstract

This study aims to describe, analyze, and develop models of transparency and accountability models in village financial management oriented towards village independence in Banyuwangi. Data and information collected in secondary data were taken from villages and sub-districts, while primary data was obtained by structured interviews and in depth interviews, observations (direct observations), and dialogues with community groups or Focus Group Discuss (FGD). It is known that APBD sourced from village original income, Village Fund Allocation, and Village Funds whose financial management based on Electronic Village Budgeting (EVB) proved effective and efficient in realizing transparency and accountability both horizontally and vertically. There have been significant advancements in village fund allocation (ADD) and village funds (DD) which are a large component of the APBDes in improving the Rural Development Index (IDM).