GOVERNANCE BUDGET OF THE APBN SOURCE VILLAGE IN ORDER TO MAKE A RURAL DEVELOPMENT IN NAWA CITA PERSPECTIVE

: Rural development is an integral part of regional development and national development as an effort to improve the quality of life of the community. The purpose of this study was to find out the village budget management sourced from the State Budget in order to realize rural community development based on rural development in the perspective of Nawa Cita and the role of the village government in running the Nawa Cita program on rural community development on village government budget management based on people's interests in order to realize equitable development. The results of this study are that Desa 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.


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

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".

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 selfmanaged 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.

Table 1
Total Population of Cirebon Regency in 2015

Table 3
Total Population of Majalengka Regency in 2014 Total