I Wayan Sugiartana

Study Program of Business Administration, Sekolah Tinggi Ilmu Sosial dan Politik (STISPOL) Wira Bhakti Denpasar, Indonesia

The purpose of this study is to determine the implementation of Law of the Republic of Indonesia number 14 of 2008 in the preparation of village budgets to achieve good governance in the Village Government X in terms of the dimensions of village budget design, village budget study, ratification and enactment of village budgets, stipulation of budget implementation regulations village. This research is a descriptive study, with a population of 5,575 people, and a sample of 373 people was determined using the stratified random sampling method. The questionnaire was used for data collection and then analysed using descriptive analysis techniques. The research shows that the Village Government X in terms of the village budget drafting is in the agreed category. Judging from the discussion of the village budget, it is in the agreed category. Judging from the approval and promulgation of the village budget, it is in the agreed category. Judging from the implementation regulations of the village budget, it is in the very agree category. So it can be concluded that the Government of Village X Regency Y is able to implement Law Number 14 Year 2008 in preparing the village budget properly.

good governance; village budgets; village regulation.

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VOLUME 04 ISSUE 03 MARCH 2021