EFEKTIVITAS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA GAMPONG (APBG) DALAM KONSEP REINVENTING GOVERNMENT

Abstract

This study aims to determine the effectiveness of APBG management in the concept
of reinventing government. The research design used is descriptive qualitative
research with observation data collection methods. Researchers conducted direct
observations at the village office in Pasi Pinang Village, conducted interviews with
the village treasurer regarding APBG funds and conducted documentation. The research location is in Pasi Pinang Village, Meureubo District, West Aceh Regency.
The results of the study show that the Pasi Pinang Village Government has started to
implement the concept of Reinventing Government as evidenced by the existence of
village-owned businesses and village assets managed by BUMG as one of the
Village's Original Income (PAG). The PAG in 2019 that the village received was very
effective (100%) with an income of IDR 56,375,000, exceeding the target stated in the
APBG of IDR 36,000,000. In 2020 PAG was less effective (69%) because it decreased
by Rp. 24,700,000 so it did not reach the target set by the APBG of Rp. 36,000,000.
The stipulation of a Governor's Regulation (Pergub) regarding the prohibition of
gampong business results in the form of the distribution of Galian C and also the farm
shop business is the cause of the decline in income and the village is experiencing
bankruptcy from the gampong business in the form of buying and selling activities on
the farming business. People often complain about income that does not match their
capital so that the results from these efforts are not given to BUMG. Therefore, in
2020 the business will no longer be a village business