Analysis of Factors Causing Budget Discrepancies with Actual Village Revenue and Expenditure in East Liberia Village, Modayag Subdistrict, East Bolaang Mongondow Regency

Abstract

The village has an annual financial plan called the Village APB. This study aims to analyze the factors that cause the difference in budget with the realization of village income and expenditure in East Liberia Village, Modayag District, Bolaang Mongondow Regency. This study uses a qualitative method with a case study approach. The data analysis process in this study uses the data analysis method presented by Miles and Huberman, namely data reduction, data presentation, and conclusion drawing and verification. The results of this study have several factors that cause the difference in the Village APB budget, namely Delay in Disbursement of Funds from the central/regional government, Lack of Distribution of Budgeted Funds, Efficiency in the Implementation of Activities, Activities Not Carried Out, No Emergency, Lower Prices of Goods/Services than Estimated, Limited Capacity of Human Resources & Training and Lack of Optimization of PAD Potential.