Pelaksanaan Peraturan Desa Nomor 03 Tahun 2023 TentangPerubahan Anggaran Pendapatan Dan Belanja Desa Pamijen TahunAnggaran 2023 Kecamatan Sokaraja Kabupaten Banyumas

Abstract

The village as the smallest governmental entity, plays a crucial role in regional autonomy, with the readiness of the
village in establishing its governance system impacting the development anda welfare of its community. The
management of village finances, especially the Village Revenue and Expenditure Budget (APBDes), is crucial in
supporting village development. This research aims to understand how the implementation of Pamijen Village
Regulation Number 03 of 2023 concerning the Amendment of the Pamijen Village Revenue and Expenditure Budget
for the Fiscal Year 2023 in Sokaraja Subdistrict, Banyumas District, and to identify the challenges faced in the
implementation of Pamijen Village Regulation Number 03 of 2023 concerning the Amendment of the Pamijen
Village Revenue and Expenditure Budget for the Fiscal Year 2023 in sokaraja Subdistict, Banyumas District. The
methodological approach used is normative juridical with descriptive analysis. Date were obtained from field
studies at the Pamijen Village Office and trough interviews with villagr officials. The research findings indicate that
the implementation of APBDes in Pamijen Village complies with applicable regulations. However, there are
technical constraints and budget changes that affect activity realization. It is recommended that the village
government continue to evaluate and minimize constraints in the implementation of APBDes. This research is
expected to contribute to the development of knowledge, particularly in the context of village financial management
Keywords: Implementation, Village Regulation, APBDe