ABSTRAK Penelitian ini bertujuan untuk mengetahui partisipasi Badan Permusyawaratan Desa (BPD) dalam pembangunan desa dan penyusunan serta pengawasan Anggaran Pendapatan Belanja Desa (APBDes) di Desa Grinting Kecamatan Tulangan Kabupaten Sidoarjo. Metode dari penelitian ini adalah metode kualitatif. Data yang digunakan berupa data primer hasil dokumentasi dan wawancara secara mendalam terhadap BPD, Perangkat Desa, masyarakat di Desa Grinting. Metode analisis data dalam dalam penelitian ini menggunakan teknik reduksi dan triangulasi sumber digunakan untuk menguji keabsahan sumber data. Hasil penelitian menunjukkan bahwa partisipasi BPD yaitu pembangunan desa meliputi pembahasan dan penyepakatan peraturan desa, penyaluran aspirasi masyarakat, pengawasan peraturan desa, penampung aspirasi masyarakat melalui blusukan ke warung kopi, evaluasi pelaksanaan peraturan desa yang ada di APBDes dan evaluasi kinerja kepala desa. Sedangkan partisipasi BPD dalam penyusunan dan pegawasan APBDes meliputi menginisiasi untuk menampung aspirasi masyarakat, penampung aspirasi masyarakat melalui nongkrong bareng di warung kopi, merevisi RKPDes dan APBDes, mengawasi terlaksananya program APBDes serta pengawasan dan evaluasi APBDes. Kata Kunci: Badan Permusyawaratan Desa (BPD), Partisipasi, Anggaran Pendapatan Belanja Desa ( APBDes )

ABSTRAC This research aims to determine the participation of the Village consultative Agency (BPD) in the development of village and the preparation and supervision of the Village Expenditure Income (APBDes) in the village Grinting in the district of Tulangan Sidoarjo Regency. The method of this research is a qualitative method. Data used in the form of primary data of documentation and interviews in-depth to the BPD, village device, community in the village Grinting.The methods of data analysis in this study using reduction techniques and triangulation sources were used to test the validity of data sources. The results showed that BPD's participation in village development includes the discussion and regulation of village regulations, distribution of community aspirations, supervision of village regulations, the community aspirations through the development of coffee stalls, Implementation of village regulations in APBDes and evaluation of village head performance.While the participation of BPD in the preparation and administration of APBDes includes initiating to accommodate the aspirations of society, the community aspirations through hanging together in coffee shop, revising RKPDes and APBDes, supervising the implementation of the program Apbdes and oversight and evaluation of the APBDes. Keywords Village Concultative Agency, Participation, Village, Expenditure Budget (APBDes)

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