ANALISIS DANA DESA, ALOKASI DANA DESA, DAN BAGI HASIL PAJAK DAN RETRIBUSI DALAM MENINGKATKAN BELANJA MODAL (STUDI KASUS DI DESA TAMANHARJO MALANG)

Authors

  • Maulidia Candra Devi Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
  • Indah Dewi Nurhayati Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
  • Khojanah Hasan Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang

Keywords:

Village Fund Allocation, Village Fund, Tax and retribution sharing, Village Expenditure

Abstract

This study aims to describe the conditions of the allocation of village funds, village funds and BHPR in increasing capital expenditures. This research approach is qualitative. The population in this study is the 2017-2020 APBDes in TamanHarjo Village. The results of the research using data collection were carried out in three ways, namely interviews with all Tamanharjo village officials (12 people) 10 local residents, the second was unstructured observations that played a role in daily activities that involved researchers in collecting data sources. The third was carried out documentation, namely in the form of 2017-2020 budget realization report. By using data analysis techniques used by researchers, namely data collection, data reduction, data presentation and drawing conclusions.

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Published

2021-03-23

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Section

Articles