Zulkaeda Isnaeni, J. Jamaluddin, Setia Budhi


The study is intended to examine the factors that determine the implementation of the policy APBDes in the District of Baru Teweh, North Barito regency. The study used Qualitative approach. The study’s population was composed by the village head, village secretary, chairman of BPD, village residents and village hajak Malawaken. Data were collected by interview. Then, the results were analyzed by using Miles and Huberman qualitative analysis. The APBDes policy implementation in the District of Baru Teweh conforms to the decree Barito Utara No. 20 of 2017 on Guidelines for Preparation of Budget Village (APBDes) on North Barito regency. The authors of the analysis found out that the practice does not combine top-down and bottom-up, because of the existence of inequality and there is more dominant tendency of top-down. The authorities of the village should be more active in the management of village finances.


Article visualizations:

Hit counter



implementation, village governments, APBDes

Full Text:



Atmosudirdjo, P. (1986). Dasar-Dasar Ilmu Administrasi. Jakarta: Ghalia Indonesia.

Burhan, B. (2001). Metodologi Penelitian Kualitatif Aktualisasi Metodologis ke Arah: Ragam Varian Kontemporer. Jakarta: Rajawali Pers.

Dwipayana, A. A. (2003). Membangun Good Governance di Desa. Yogyakarta: IRE Press.

Habirono, H. (2004). APBDes yang penting adalah Anggaran Pendapatan dan Belanja Desa. Jakarta: FPPM.

Halim, A. (2004). Bunga Rampai Manajemen Keuangan Daerah (Edisi revisi). Yogyakarta: Upp AMP YKPN.

Margaretha. (2003). Kualitas Pelayanan: Teori dan Aplikasi. Jakarta: Penerbit Mandar Maju.

Moleong, L. J. (2004). Metodologi Penelitian Kualitatif. Bandung: Remaja. Rosdakarya.

Nawawi, H. (1985). Metode Penelitian Bidang Sosial. Yogyakarta: Gajah Mada Press.

Santoso, P. (2003). Pembaharuan Desa Secara Partisipatif. Yogyakarta: Pustaka Pelajar.

Sugiyono. (2015). Metode Penelitian Tindakan Komprehensif: Untuk Perbaikan Kinerja dan Pengembangan Ilmu Tindakan. Bandung: Alfabeta.

Sugiyono. (2016). Metode Penelitian Manajemen. Bandung: Alfabeta.

Utami, E. T. (2007). Peranan Badan Permusyawaratan Desa dalam Perencanaan. Medan: Universitas Sumatera Utara.



  • There are currently no refbacks.

Copyright (c) 2019 Zulkaeda Isnaeni, J. Jamaluddin, Setia Budhi

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

The research works published in this journal are free to be accessed. They can be shared (copied and redistributed in any medium or format) and\or adapted (remixed, transformed, and built upon the material for any purpose, commercially and\or not commercially) under the following terms: attribution (appropriate credit must be given indicating original authors, research work name and publication name mentioning if changes were made) and without adding additional restrictions (without restricting others from doing anything the actual license permits). Authors retain the full copyright of their published research works and cannot revoke these freedoms as long as the license terms are followed.

Copyright © 2017-2023. European Journal of Management and Marketing Studies (ISSN 2501 - 9988) is a registered trademark of Open Access Publishing GroupAll rights reserved.

This journal is a serial publication uniquely identified by an International Standard Serial Number (ISSN) serial number certificate issued by Romanian National Library. All the research works are uniquely identified by a CrossRef DOI digital object identifier supplied by indexing and repository platforms. All the research works published on this journal are meeting the Open Access Publishing requirements and standards formulated by Budapest Open Access Initiative (2002), the Bethesda Statement on Open Access Publishing (2003) and  Berlin Declaration on Open Access to Knowledge in the Sciences and Humanities (2003) and can be freely accessed, shared, modified, distributed and used in educational, commercial and non-commercial purposes under a Creative Commons Attribution 4.0 International License. Copyrights of the published research works are retained by authors.