CD Tesis
Pengaruh Anggaran Pendapatan Belanja Desa (APB Desa) Terhadap Peningkatan Status Indeks Desa Membangun (IDM) Desa Koto Mesjid, Kecamatan XIII Koto Kampar, Kabupaten Kampar
The Law on Villages states that villages have the authority to regulate and manage government affairs, the interests of the local community based on community initiatives, origin rights, and/or traditional rights that are recognized and respected in the system of government of the Unitary State of the Republic of Indonesia, where each village has the right to determine village policies and develop the potentials that exist in the village independently. Commonly, the village government sets its village policy by considering its Village Revenue and Budget Eependiture (APB Desa).
This research aims to analyse the Management of the Village Revenue and Budget Expenditure (APB Desa), Increase of the Village Development Index (IDM) status, as well as the Influence of the Village Revenue and Budget Expenditure (APB Village) on Increasing the Status of the Village Development Index (IDM) of Koto Mesjid Village, XIII Koto Kampar District, Kampar Regency. This research uses a descriptive quantitative approach and multiple linear regression methods, with data collection techniques through questionnaires and literature studies.
The research results show that the APB Desa Management of Koto Mesjid Village meets the standard, where the village budget has been allocated to improve the quality of village government administration, related to budget planning for implementation of village development and community empowerment programs.
The increase in IDM status is supported by the increases in the Economic Resilience Index (IKE), where the village government carries out infrastructure development and improves the quality of human resources in the fields of fisheries and tourism, and in tthe Environmental Resilience Index (IKL) through the application of appropriate technology for processing fish waste into palm fertilizer and chicken feed and the implementation of disaster mitigation efforts.
The Village Revenue and Budget Expenditure (APB Desa) is proven of having an effect on improving the Koto Mesjid Village IDM status. Referring to the statistical tests, there is a significant and positive influence of the increases in IKS, IKE and IKL toward the improvement of the Koto Mesjid Village IDM. The positive regression coefficient value indicates that the increases in IKS, IKE and IKL, will result in the increase of Koto Mesjid Village IDM status.
Keywords: Village Revenue and Budget Expenditure (APB Desa), Village Development Index (IDM), Village Development, Koto Mesjid
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