EFFICIENT BUDGETARY POLICY FOR VILLAGE INCOME AND EXPENDITURE TO SUPPORT RURAL COMMUNITY DEVELOPMENT

Abstract

This research aims to analyze the allocation of village income and expenditure budgets in the form of village fund budgets to achieve efficiency in targeted allocation. The method used in this research is a qualitative method with a descriptive approach aimed at detailing the implications of village income and expenditure budget policies on the development of prosperous communities. The results of this research indicate that village funds face various obstacles in their implementation as a village development instrument, yet village funds continue to focus on economic recovery and improving community welfare. Thus, increasing supervision and the competence of village officials in managing village funds becomes the primary key to achieving optimal efficiency for rural community development.