INTRODUCTION

Indonesia is a country rich in natural resources and human resources (Fauzi, 2017)s. According to data released by the Central Statistics Agency (BPS) in 2019, indonesia's area is 1,916,906.77 square kilometers. Meanwhile, the number of islands in Indonesia reaches 16,056. This figure is reduced from the data provided by Law Number 6 of 1996, which is 17,508 islands. With the large number of natural resources and human resources that exist, the management system in the country must be systemized (Negara et al., 2021), this aims to achieve simultaneous equality throughout the regions in Indonesia.

Indonesia's population consists of various tribes, customs, cultures, religions and beliefs. The tropical climate is characterized by year-round solar radiation, an important factor in plant photosynthesis and metabolic processes in animals and humans (Advinda, 2018). This is one of the factors that determine the development of biodiversity in Indonesia (Harmantyo, 2010).

To achieve equitable distribution in every region in Indonesia, the Indonesian government carries out optimal management in regional autonomy. The Ministry of Regional Autonomy and Home Affairs examines eligibility based on various indicators. Requirements for the expansion of the territory. These requirements are among others related to natural resources, economic, socio-cultural, population and territory (Sabardi, 2014).

Regional Native Income (PAD) is the funds obtained from the proceeds of regional excise (Utami, 2018), benefits of intervention, the result of the separation of serantau wealth, etc. pad exchange Year after year is a non-static state, changes show development as changes increase. The Presence of State Condemnation Plus The efforts of the local kingdom to improve results.

Regional autonomy is achieved through the process of handing over part of the power/authority from the central government to local governments, and the implementation of decentralization policies requires many supporting factors (Primanto, 2020). One of the important supporting factors in determining the success of the implementation of local government itself, in addition to other factors such as the capacity of regional apparatus and local government agencies, is the ability of regions to provide funds for the implementation of their mandates (Thaha, 2009).

There are two important things in discussing regional autonomy in Indonesia. First, decentralization and centralization of the basic principle model of regional autonomy. Second, territorial autonomy is actually oligarchy, primitivism as well as the politics of dependence have been established. Implementing regional autonomy has become a new picture in Indonesia, he has a unified nationality system.

Decentralization is a form of representation of power to less powerful units or administrators in the organizational structure (Aminah, 2016). The goal is to form a delegation that can make decisions freely. Decentralization can be used for large organizations as well as kingdoms of a country. The result of decentralization is local wisdom (Pamungkas & Pamungkas, 2016).

Decentralization is a concept that hints at the delegation of authority from the central government to the government at the lower level to take care of its own territory (Maulana, 2019). Decentralization aims to further improve the efficiency and effectiveness of its service functions to all levels of society. It can be interpreted that decentralization denotes a vertical building of the form of state power. In Indonesia, decentralization is then realized in the form of Regional Autonomy policies (Nadir, 2013).

According to (Sidik, 2002) decentralization is a tool to achieve one of the nation's goals, namely mainly to provide better public services and create a more democratic public decision-making process. Decentralization is manifested in the decentralization of government purchasing power, tax collection power, the establishment of people's election committees, the election of district governors in the Democratic People's Democratic Republic, and the handover of aid to the central government.

One of the studies that has been carried out based on one research in the regions in Indonesia is suboptimal financing management. This has caused many conflicts between village government officials and villagers. One of the problems arising from the non-equitable distribution of regional autonomy is the non-achievement of several promised village programs, one of which is the infrastructure program.

Infrastructure development is one of the important aspects in accelerating national and regional development. Infrastructure also plays an important role in one of the drivers of economic growth (Sumadiasa et al., 2016).

The cause of the suboptimal management of village funds which causes a lot of road infrastructure is not good. This caused many losses felt by the villagers, starting from the number of numbered vehicles that had accidents and many other things.

The provision of infrastructure is an obligation of the government as a form of good service. Being dedicated to the community and participating in development activities for the community means increasing opportunities to participate and be empowered, and for the government, community participation means budget savings (Kogoya et al., 2015).

The purpose of this study was to find out how much regional autonomy was applied to the regional budget in Peusing village, Jalaksana regency, Kuningan Regency, West Java, Indonesia.

RESEARCH METHODS

In this research conducted using the Kualitataif research method with Grounded theory which is carried out by observing every village fund management that occurs in each village. Based on the research that has been carried out through this theory, various stages have been carried out, such as the stage of in-depth observation of a certain process, action, or interaction derived from the views of participants. In addition, this design also uses various stages of data collection and filtering as well as inter-relationships of categories of information obtained (Creswell & Poth, 2016).

RESULTS AND DISCUSSION

The authority to establish regional bylaws is a form of regional independence in regulating regional household affairs or local government affairs (Suharjono, 2014). Original Results Serantau (PAD) is an important source of income for daily financing and development of the Autonomous Region. The amount of local excise and regional excise proceeds are strongly influenced by the amount of regional excise and the type of regional excise (Riduansyah, 2010).

Regional income sources can be obtained from a portion of human resources or natural resources in the regions, provided that they can be managed properly. One of the applications of regional autonomy regarding regional budgets and revenues is peusing villages. Peusing village is a village located in the brass area of jalaksana kuningan district. This area is right at the foot of ciremai mountain. Peusing village with not too much community structure but with a lot of abundant natural resources. The management of the regional revenue budget is also very well managed.

Regional autonomy regulations are also incorporated into the laws of the Republic of Indonesia, including Law No. 32 and Law No. 32 of 2004 Law Number 23 of 2014 of the Republic of Indonesia. This shows how important the role of local government is. Because the central government has Delegated everything about the regions to their respective local governments (Ristanti & Handoyo, 2017).

According to Smith who was quoted by Dharma Setyawan Salam, the factors that can influence are the duty and responsibility of the government to predict the success of regional autonomy, Strengthening regional taxation capacity, administrative tasks, the official amount of Power, budget size, regions, financial dependence, and people. Philosophically, the practice of regional autonomy is a form of recognition of the central government's Struggle for the independence of the community and municipality districts. Therefore, the target of the end point for the implementation of regional autonomy is the empowerment of the community and the government to the community (Frediyanto & Purwanti, 2010).

The central government grants regional autonomy and gives autonomous regions the rights, powers and obligations to advance the regions. Regulations regarding autonomy areas are contained in Law No. 20. 32 of 2004 and Law No. 32. No. 23 of 2014.

CONCLUSION

From the research that has been carried out in peusing village, jalaksana district, kuningan regency. It can be concluded that peusing villages have carried out a fairly good regional autonomy policy system. With this system, village budget management can be done properly and systematically.

The suggestion that can be done based on this research is to use a government system that is in accordance with the policies implemented by the state government, so that with the new policy, all activities or village life remain updated.

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