Tujuan dari penelitian ini adalah untuk mengetahui implementasi pengelolaan Anggaran Pendapatan dan Belanja Desa di Desa Kotah Kecamatan Jrengik Kabupaten Sampang. Penelitian ini lebih fokus pada pengelolaan Anggaran Pendapatan dan Belanja Desa mulai dari perencanaan sampai dengan pertanggungjawaban. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriftif. Objek penelitian ini pada Desa Kotah Kecamatan Jrengik Kabupaten Sampang. Prosedur pengumpulan data yang digunakan yaitu observasi, wawancara dan dokumentasi. Kesimpulan dari penelitian ini adalah (1) pada tahap perencanaan Anggaran Pendapatan dan Belanja Desa tidak berjalan semestinya, dalam pelaksanaan Musrenbangdes terlihat hanya formalitas semua program kerja yang ditetapkan pemerintah Desa Kotah sudah disiapkan sebelum pelaksanaan Musrenbangdes. Penyusunan dokumen Anggaran Pendapatan dan Belanja Desa diserahkan sepenuhnya kepada pendamping desa dan tidak ada pembahasan Raperdes tentang Anggaran Pendapatan dan Belanja Desa antara Kepala Desa dan BPD. (2) pada tahap pelaksanaan Anggaran Pendapatan dan Belanja Desa ada ketergantungan pemerintah desa terhadap pendamping desa sehingga pengadaan barang desa masih dipegang pendamping desa. Pada tahun anggaran 2017 pendapatan Desa Kotah lebih besar diantara desa se-Kecamatan Jrengik, namun meski pendapatan Desa Kotah sangar besar pengelolaan Anggaran Pendapatan dan Belanja Desa masih ditangani pendamping desa sehingga tidak ada kemandirian dari pemerintah Desa Kotah. (3) sedangkan pada tahap pelaporan Anggaran Pendapatan dan Belanja Desa meskipun pendamping desa yang menangani pengelolaan Anggaran Pendapatan dan Belanja Desa dari perencanaan sampai pelaporan namun dalam tahap penyampaian laporan realisasi pelaksanaan Anggaran Pendapatan dan Belanja Desa masih tidak tepat waktu. Kata Kunci: Anggaran Pendapatan dan Belanja Desa

The aims of this research is to know the implementation of Budget Revenue and Village Expenditure management in the Kotah Village, Jrengik District, Sampang Regency. This study focuses more on the management of Budget Revenue and Village Expenditure from planning to accountability. This research uses qualitative method with descriptive approach. The object of this research is in Kotah Village, Jrengik District, Sampang Regency. The data collection procedure that used is observation, interview and documentation. The conclusions of this research are (1) in the planning stage of Budget Revenue and Village Expenditure is not running properly, in the implementation of Musrenbangdes seen only the formalities of all work programs that established by Kotah Village government which have been prepared before the implementation of Musrenbangdes. The arrangement of Budget Revenue and Village Expenditure document was left entirely to the village counselor and there was no discussion of the Raperdes on Budget Revenue and Village Expenditure between the Head of Village and BPD. (2) at the implementation stage of Budget Revenue and Village Expenditure there is dependence of village government on village counselor so that the procurement of village goods is still held by the village counselor. In the fiscal year 2017, the income of Kotah Village is bigger than among the others village in Jrengik sub-district, but although the income of Desa Kotah is bigger, the management of Budget Revenue and Village Expenditure is still handled by the village counselor so that there is no independence from the government of Kotah village. (3) while at the reporting stage of Budget Revenue and Village Expenditure, although the village counselor who handles the management of the Village Revenue and Expenditure Budget from planning to reporting, but in the submission of reports on the realization of the implementation of the Village Revenue and Expenditure Budget is still not timely. Keywords: Village Revenue and Expenditure Budget

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