IMPLEMENTASI ANGGARAN PENDAPATAN DAN BELANJA DESA BIDANG PELAKSANAAN PEMBANGUNAN DESA DI DESA IGAL KECAMATAN MANDAH KABUPATEN INDRAGIRI HILIR TAHUN 2021

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It is known that this development has not shown results that are in accordance with the maximum then it is also known that only a few development programs have been carried out, from the observations it is known that the condition of the Igal village facilities looks apprehensive, one of which is the road and bridge which is the only access to Igal Village damaged, therefore it can be seen that the management and use of village funds, especially in the field of development, have not been carried out properly. This study aims to explain and describe and analyze the implementation of the Village Revenue and Expenditure Budget, especially in the Village Development Sector of Igal District, and to find out the inhibiting factors for its implementation. In this study uses a qualitative research type with a descriptive phenomenological approach, then determining the research subject using purposive techniques, then collecting data using interviews, documentation, and observation. After conducting research it was found that the implementation of the APBDesa had been carried out quite well even though there were several indicators that were not optimal such as the environment, policy goals, and resources, while the inhibiting factors for the implementation of the APBDesa in the development sector included implementing capacity, village facilities and also community participation.