Dimension of Village Expenditure in Development Sector

Abstract

A study of village revenue and village expenditure in the development sector is needed to analyze the effect on villages in Lahat District.Secondary data are in the form of APBDes Realization Reports from the Community and Village Empowerment Service.Village revenue affects village expenditure in development.Village fund (DD) and village fund allocation (ADD) have a significant effect on the positive direction of village expenditure in the development sector.In Lahat Regency, the majority of villages use transfer funds to be allocated to village expenditure in the development sector.Because the small amount of village original revenue (PADes) is not possible to be allocated to village expenditure in the development sector, tax and retribution results section (BHPR) is due to overlapping of central and regional regulations.

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