Analisis Dampak Pengelolaan Anggaran Desa Tanah Merah Kecamatan Kupang Tengah terhadap Kesejahteraan Masyarakat

MESSAKH, Mayesti Belandina (2025) Analisis Dampak Pengelolaan Anggaran Desa Tanah Merah Kecamatan Kupang Tengah terhadap Kesejahteraan Masyarakat. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This study is motivated by the importance of effective, transparent, and accountable village budget management to support development and improve community welfare. The research problems are: (1) the overview of the Village Budget (AD) in Tanah Merah Village, Kupang Tengah District, Kupang Regency; (2) the process of village budget management; and (3) the impact of village budget management on community welfare. The objectives are to understand the condition of the Village Budget, analyze its management process, and identify its effects on the welfare of the local community. This research employed a descriptive qualitative method, using primary data from observations and interviews with the village head, village officials, and residents, as well as secondary data from official village documents. The analysis followed the management stages outlined in Minister of Home Affairs Regulation No. 20 of 2018. The results indicate that the Village Budget in Tanah Merah Village for the period 2021–2023 experienced fluctuations, with the highest revenue in 2021 and the lowest in 2023. The budget management process included planning, implementation, administration, reporting, and accountability stages. Overall, implementation was in line with regulations, but challenges remained, such as delays in fund disbursement and low community participation. Budget utilization in physical sectors (road pavement, culverts, drainage) and non-physical sectors (training, BUMDes development, posyandu management) had a positive impact on infrastructure quality, public services, and economic empowerment. This study concludes that the success of village budget management depends not only on the amount of funds available but also on transparency, accountability, and active community involvement in all stages. Recommendations include increasing public participation, improving fund disbursement systems, and strengthening supervision to achieve more equitable and sustainable development.

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