INTRODUCTION

In the 2014 Presidential Election one of the candidates made the Nawacita Program a term of vision and mission of the presidential candidate/vice-presidential candidate Joko Widodo/Jusuf Kalla (Fariz, 2019). In the vision/mission, nine main agenda of his government were presented (Catallo et al., 2014). After becoming the elected President, Jokowidodo-Jusuf Kalla immediately implemented the Nawa Cita program into his government programs, namely through a cabinet called the work cabinet (Yudono, 2018). The composition and structure of the Working Cabinet is designed to accommodate the agendas contained in Nawa Cita (Warburton, 2016). This Nawacita is nine programs that must be realized by Jokowidodo -Jusuf Kalla so that Indonesia is more independent, namely being independent in the fields of ideology, politics, economics, social and culture. Being a nation that cannot be dictated by other countries (Soleman & Noer, 2017).

Nawacita is a leading program, one of which is in Point 3 where one of them is to develop Indonesia from the periphery by strengthening regions and villages within the framework of a unitary State (Payapo & Loupatty, 2021). The path of change "builds Indonesia from the periphery by strengthening regions and villages within the framework of a unitary State" becomes very important to analyze given its relevance to the basic needs of rural communities as well as being a very sexy commodity campaign that is supported by each vice-presidential pair through promise of disbursing village funds of Rp. 1 billion per year even though in fact this was mandated by the Village Law Number 6 of 2014 which was later claimed by many politicians as a product that was fully supported by his party (Mudhofar, 2022).

The national development objective in general is to build a developed, independent and prosperous nation. This is in accordance with the objectives stated in the fourth paragraph of the Preamble of the 1945 Constitution (Rusilowati & Wahyudi, 2020). It is stated that the essence of national development is to educate the life of the nation, create public welfare, protect all of Indonesia's bloodshed, and help carry out world order and lasting peace (Annava et al., 2023). Talking about the third development goal, that a prosperous society in the early stages of development is a community whose basic needs are met (Purvis et al., 2019).

Rural development is an integral part of regional development and national development as an effort to improve the quality of life of the community (Ye et al., 2013). Ideally, rural development programs can be carried out sustainably based on potential and capabilities in the local area. The implementation of this rural development program is very important in the context of national development because rural areas occupy the largest portion in the entire country (Huda et al., 2020). Therefore, rural development needs to be improved, especially since the reform era which was marked by the implementation of decentralization and regional autonomy policies, through the implementation of community-based programs and activities so that the peripheral communities became increasingly independent in developing their respective regional environments (Wever et al., 2012).

Government in a narrow sense is all activities, tasks, functions, and obligations carried out by institutions authorized to manage and regulate the running of the state government system to achieve the goals of the state (Carlsson & Berkes, 2005). The government hierarchy in Indonesia starts from the central, provincial, district/city to village governments. In the course of the Indonesian state administration, the village government system began to try to be uniform through Law No. 5 of 1979 concerning Villages, and then regulated in Law No. 32 of 2004 concerning regional government (Rodiyah et al., 2020).

Villages with all the attributes of their government are arenas that deal directly with the people. Village government is the center of local political power that is personified through the Village Head and his device. The position of the village government is also very important, given that the majority of Indonesia's population lives in the countryside (Schroven, 2010).

Related to this, the researchers conducted research in 4 districts, namely: Cirebon Regency, Kuningan Regency, Majalengka Regency, and Indramayu Regency. Each of them has a number of (Wahyuningsih & Djuwita, 2021): 1) Village data in Cirebon Regency has a total of 420 villages. 2) Data on villages in Kuningan Regency have a total of 320 villages. 3) Data on villages in Majalengka Regency have a total of 330 villages. 4) Data on villages in Indramayu Regency have a total of 330 villages

In practice the village governance system in Indonesia is not uniform. The existence of gampongs in Aceh, nagari in West Sumatra, clans in Palembang, and banjar in Bali show another color of village government. The uniformity effort finally made the village not independent. Now, through the Village Law, the government and the DPR are trying to restore village independence and recognition of the Village based on origin. In the Village Law (Law No. 6 of 2014), material on village governance is mainly regulated in articles 23-66 (Amin & Febrina, 2017).

The village, an area that is often perceived by urban people as a comfortable and beautiful place. Although sometimes it keeps a blurred portrait of poverty. That bad image is what the government wants to erase. So starting in 2015 the government gradually carried out the mandate stated in the law on villages. In it there is an obligation for the government to provide Village Funds. "Village funds that will be disbursed are IDR 20 trillion". Rural Development As mandated by Law No. 6 of 2014, it is intended to improve the welfare and quality of life of rural communities. The trick is to encourage the development of independent and sustainable villages that have social, economic and environmental resilience. Efforts to reduce the gap between villages and cities are carried out by accelerating the development of independent villages and building local economic linkages between villages and cities through rural area development.

Today's community development is very important, especially in rural development. Villages are part of the economy that supplies the needs of the city, for example agricultural products such as rice or vegetables. However, the village can actually be the basis for developing entrepreneurship if managed properly (Kaygusuz, 2011). So, a village can not only be identical with agricultural products, but can develop the business well. Therefore, development needs to be balanced with the use of Human Resources (HR) and Natural Resources (hereafter written by SDA) of a village regardless of the education or economic status of the community, so that unemployment and poverty can be reduced (Budimansyah, 2022).

Based on the description above, the researcher is interested in conducting research with the title of research on Village Budget Management Sourced from the State Budget In Order to Realize Peripheral Community Development Based on Rural Development Equity in the Nawa Cita Perspective (Case Study in Ciayumajakuning Region).

RESEARCH METHODS

This study uses a qualitative approach, investigates and understands phenomena such as what happens why it occurs and how it occurs, while understanding a social situation, events, interaction roles. This is because in this study researchers used various data sources, theories, methods, and investigators so that the information presented was consistent. Data collection in qualitative research on research quality is highly dependent on the quality and completeness of the data produced. Questions that are always considered in data collection are what, who, where, when and how. in this study used data collection techniques namely interviews, observation and document analysis. In this study interviews hold a very important role because the interview method is used by researchers to collect data and obtain information. Data analysis, for analysis the researcher needs to capture, record interpret and present information. In this study the stages of data analysis were carried out by data trianguilation method.

Data collection was carried out by conducting direct questions and answers with respondents, namely Head of Cirebon Regency BPMPD Office, Head of Kuningan Regency BPMPD Office, Head of BPMPD Office in Majalengka Regency, Head of Indramayu District BPMPD Service, and all Village Heads in Cirebon, Indramayu, Majalengka and Kuningan. As well as data obtained from documents in the District, District, Village.

RESULTS AND DISCUSSION

According to Permendagri No. 56 of 2015 concerning the Code and Data of Government Administration Areas, Cirebon Regency is one of 27 districts / cities or 18 regencies and 9 cities in West Java Province ". This regulation was determined by the Minister of Home Affairs on 29 June 2015 in Jakarta to replace the previous regulation which was revoked and declared invalid, namely Permendagri No. 39 of 2015 concerning Government Administration Regional Codes and Data. From this latest regulation, it can be seen that in

Cirebon District there are as many as 412 villages and 12 urban villages spread over 40 sub-districts. In the description below, it is known that Plumbon Subdistrict with a total of 15 villages is "the District with the Most Villages in Cirebon Regency, West Java Province". Whereas Sumber Subdistrict with a number of villages as many as 2 villages and 12 kelurahan is "the District with the Smallest Number of Villages in Cirebon Regency, West Java Province".

Table 1

Total Population of Cirebon Regency in 2015

No	Sub-District	Population
No	Sub-District	Man	Women	Population
1	Waled	25,544	26,392	51,936
2	Pasaleman	14,055	16,591	30,646
3	Ciledug	22,484	21,822	44,306
4	Pabuaran	17,607	17,361	34,968
5	Losari	30,186	28,901	59,087
6	Pabedilan	30,033	29,561	59,594
7	Babakan	35,577	34,967	70,544
8	Gebang	32,074	31,347	63,421
9	Karangsembung	18,644	18,020	36,664
10	Karangwareng	15,380	14,656	30,036
11	Lemahabang	27,399	26,196	53,595
12	Susukan Lebak	20,887	19,734	40,621
13	Sedong	22,470	20,984	43,454
14	Astanajapura	40,162	30,099	70,261
15	Pangenan	22,975	21,866	44,841
16	Mundu	36,520	33,998	70,518
17	Beber	21,216	19,255	40,471
18	Greged	29,892	27,727	57,619
19	Talun	34,894	32,691	67,585
20	Sumber	43,991	41,939	85,930
21	Dukupuntang	31,090	29,435	60,525
22	Palimanan	31,749	28,902	60,651
23	Plumbon	34,150	33,519	67,669
24	Depok	31,591	30,535	62,126
25	Weru	28,378	26,313	54,691
26	Plered	25,740	24,407	50,147
27	Tengah tani	19,472	18,521	37,993
28	Kedawung	27,786	27,183	54,969
29	Gunung jati	37,189	36,858	74,047
30	Kapetakan	28,629	27,724	56,353
31	Suranenggala	21,789	21,311	43,100
32	Klangenan	24,589	22,095	46,684
33	Jamblang	19,149	18,864	38,013
34	Arjawinangun	30,814	26,387	57,201
35	Panguragan	23,636	22,161	45,797
36	Ciwaringin	17,000	16,647	33,647
37	Gempol	23,253	22,308	45,561
38	Susukan	33,819	33,502	67,321
39	Gegesik	37,198	35,117	72,315
40	Kaliwedi	20,681	20,590	41,271
	Total	1089692	1036486	2,126,178

No	Sub-district	2015
		Population according to gender
		Man	Women	Man & women
1	Haurgeulis	46521	44451	90972
2	Gantar	31349	30557	61906
3	Kroya	32407	30959	63366
4	Gabuswetan	28009	27176	55185
5	Cikedung	19814	19502	39316
6	Terisi	27958	26191	54149
7	Lelea	24411	23806	48217
8	Bangodua	14107	13523	27630
9	Tukdana	26335	24816	51151
10	Widasari	17812	16373	34185
11	Kertasemaya	31222	29912	61134
12	Sukagumiwang	18833	18776	37609
13	Krangkeng	33028	30916	63944
14	Karangampel	32913	30221	63134
15	Kedokanbunder	23184	21604	44788
16	Juntinyuat	41597	37047	78644
17	Sliyeg	30837	28359	59196
18	Jatibarang	36454	34097	70551
19	Balongan	20044	18631	38675
20	Indramayu	57442	53567	111009
21	Sindang	25927	24636	50563
22	Cantigi	16691	15188	31879
23	Pasekan	12604	11531	24135
24	Lohbener	28149	26562	54711
25	Arahan	16723	15796	32519
26	Losarang	27891	26142	54033
27	Kandanghaur	44553	42050	86603
28	Bongas	23878	22993	46871
29	Anjatan	42601	40191	82792
30	Sukra	23096	20788	43884
31	Patrol	28824	26920	55744
Total		885214	833281	1718495

Source: indramayukab.bps.go.id

Table 3

Total Population of Majalengka Regency in 2014

Total Population by Gender & Gender Ratio
In Majalengka Regency, 2014
Population and Sex Ratio by Sub-District in Majalengka Regency, 2014
Kecamatan	Jenis Kelamin
Kecamatan	*Sex*
*Sub-District*	Laki-Laki	Perempuan	Jumlah
*Sub-District*	*Man*	*Women*	*Total*
(1)	(2)	(3)	(4)
010 Lemahsugih	28 749	28 742	57 491
020 Bantarujeg	21 486	21 620	43 106
021 Malausma	20 622	21 366	41 988
030 Cikijing	30 047	28 386	58 433
031 Cingambul	18 005	17 805	35 810
040 Talaga	21 704	21 112	42 816
041 Banjaran	12 046	12 107	24 153
050 Argapura	16 859	17 195	34 054
060 Maja	24 394	24 266	48 660
070 Majalengka	34 704	35 662	70 366
080 Cigasong	17 114	16 584	33 698
090 Sukahaji	19 948	19 891	39 839
091 Sindang	7 260	7 275	14 535
100 Rajagaluh	20 851	20 908	41 759
110 Sindangwangi	15 264	15 363	30 627
120 Leuwimunding	28 068	29 760	57 828
130 Palasah	23 000	24 011	47 011
140 Jatiwangi	41 591	41 460	83 051
150 Dawuan	22 421	22 994	45 415
151 Kasokandel	23 113	23 401	46 514
160 Panyingkiran	14 903	15 109	30 012
170 Kadipaten	21 849	21 570	43 419
180 Kertajati	21 303	20 654	41 957
190 Jatitujuh	25 634	25 283	50 917
200 Ligung	28 386	28 132	56 518
210 Sumberjaya	28 560	27 776	56 336
Majalengka regency	587 881	588 432	1 176 313

Source: majalengkakab.bps.go.id

Table 4

Total Population of Kuningan Regency in 2014

Total Population by District and Religion Adhered to
In Kuningan Regency, 2014
Sub – district		Islam	Katholik	Protestan	Hindu	Budha	Other
1	Darma	55 262	75	-	-	-	-
2	Kadugede	26 322	4	11	-	-	1
3	Nusaherang	23 043	-	15	-	-	-
4	Ciniru	19 126	210	-	-	-	-
5	Hantara	14 683	5	-	-	-	-
6	Selajambe	15 229	18	-	-	-	-
7	Subang	16 820	59	36	-	-	-
8	Cilebak	12 545	-	-	-	-	-
9	Ciwaru	30 820	5	-	-	-	-
10	Karangkancana	20 546	-	-	-	-	-
11	Cibingbin	41 353	-	-	-	-	-
12	Cibeureum	20 262	-	-	-	-	-
13	Luragung	46 547	6	60	-	-	-
14	Cimahi	31 797	-	-	-	-	-
15	Cidahu	44 221	-	5	-	-	-
16	Kalimanggis	25 922	-	-	-	-	-
17	Ciawigebang	92 082	7	-	-	-	-
18	Cipicung	28 773	11	-	-	-	-
19	Lebakwangi	43 505	50	8	-	-	-
20	Maleber	45 712	-	4	-	6	-
21	Garawangi	42 136	406	300	-	-	-
22	Sindangagung	35 559	14	-	-	-	-
23	Kuningan	90 845	1 081	1 446	30	148	65
24	Cigugur	38 659	4 904	255	3	8	-
25	Kramatmulya	43 116	5	11	-	-	-
26	Jalaksana	42 123	-	-	-	-	-
27	Japara	21 695	-	-	-	-	-
28	Cilimus	49 741	15	10	-	-	-
29	Cigandamekar	30 693	1	-	-	-	-
30	Mandirancan	25 114	-	5	-	5	-
31	Pancalang	24 400	-	-	-	-	-
32	Pasawahan	24 524	-	-	-	-	-
TOTAL		1 123 175	6 876	2 166	33	167	66
Source: Ministry of Religion Kab. Kuningan

The amount of the Expenditure and Receipt of Astana Village, Gunungjati District, Cirebon Regency in 2017 amounted to Rp. 282,511,000.00. Assistance from the Provincial Government is Rp. 115,000,000.00, Village Original Income of Rp. 16,000,000.00, Village Fund Allocation of Rp. 151,511,000.00. While the amount of Public Expenditures/development expenditure issued by the village is Rp. 22,500,000.00 and the amount of Apparatus Expenditures/employees is Rp. 119,100,000.00.

The amount of Aggaran Expenditure and Receipt of Ciawigajah Village, Beber District, Cirebon Regency in 2017 was Rp. 602,805,000.00. The source of the budget consists of the district budget of Rp. 177,255,000.00, District Government Assistance of Rp. 162,255,000.00, Provincial Government Assistance of Rp. 15,000,000.00, Village Original Income of Rp. 425,550,000.00. Allocation of village funds is Rp. 162,255,000.00 and sources of income from companies in the village/kelurahan Rp. 21,500,000.00.

1. Planning that is formulated in the form of a Village Government Work Plan (RKPDes) through the musdes by involving various community components to capture community needs and be harmonized with the Village Medium Term Development Plan (RPJMDes);

2. The preparation of the Regional Budget was discussed and agreed upon jointly by the Village Government with the Village Consultative Body (BPD) with a sharpening of the priority scale in the RKPDes;

3. The implementation of activities in the APBD is carried out by the Implementation Team consisting of elements from the village apparatus and community institutions and supervised by the BPD

4. In the context of budget transparency, the village government publishes the current APBDes and the previous year's APBDes report in the form of baligho and leaflets posted strategically and easily accessible to the public;

5. At the end of each fiscal year, the Village Head has the obligation to submit a Village Government Management Report (LPPD) to the Bupati through the sub-district head and submit Information to the LPPD to the BPD;

6. In order to support the accountability of village, village financial management using the Village Financial Management System application (SISKEUDES)

In general, budget governance sourced from APBD in the form of Village Funds is:

1. In principle, Village fund management in development and empowerment activities is carried out in a self-managed manner by involving human resources and local resources so that the Village Fund turnover takes longer in the village and is felt by many components of the community;

2. Government policy in the framework of Solid Work Cash provides more opportunities for the community to participate in development activities and on the other hand provide income to the unemployed or half unemployed;

3. Development activities up to the present are more focused on efforts to fulfill basic social infrastructure in the form of rural infrastructure including village roads, farming roads, rural irrigation, embung, agricultural sarpras, clean water, sarpras and health operations outside of district affairs, sarpras and education operations outside of district affairs.

CONCLUSION

The village as the frontline of development has a strategic role in the success of the nawacita program. Village budget management is based on the principles of transparency, accountability, participatory, efficient, effective, orderly and budgetary discipline by paying attention to the principles of justice, propriety and benefits for the village community. The implementation of activities in the APBD is carried out by the Implementing Team consisting of elements from the village apparatus and community institutions and supervised by the BPD. At the end of each fiscal year the Village Head has the obligation to submit a Village Government Management Report (LPPD) to the Bupati through the sub-district head and submit information to the LPPD to the BPD.

In principle Village fund management in development activities and empowerment is carried out in a self-managed manner by involving human resources and local resources so that the Village Fund turnover takes longer in the village and is felt by many components of the community.

Development activities to date have been emphasized more on efforts to fulfill basic social infrastructure in the form of rural infrastructure including village roads, farming roads, perdesaa irrigation, barns, agricultural sarpras, clean water, sarpras and health operations outside of district affairs, sarpras and field operations education outside the district's affairs.

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