Abstract:
Historically villages in Indonesia have autonomy in managing the governance and governance of
the population, local institutions and economic resources. The village became the foundation and part of the
governance system and spearheaded the empowerment of the community. Nevertheless, the village has
constraints from the aspect of human resources. The research approach used is qualitative research with case
study methods and research informants as a data source while data analysis techniques use stages of data
collection, data reduction, data presentation and verification of conclusions conducted continuously until
saturated. The results showed that the effectiveness of village budget management from the perspective of output
equation was obtained for revenue realization of 97.72% and for the realization of expenditure of 94.08%,
There is a reach on the realization of activities but not achieved in financial realization.
