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This thesis discusses the authority of Non-Governmental Organizations (NGOs) as external supervisors in the management of the Village Revenue and Expenditure Budget (APBDes) in Mlirip Village, Jetis District, Mojokerto Regency. The purpose of this study is to analyze the extent of the role of NGOs in supervising the management of village budgets, as well as to evaluate the effectiveness and obstacles faced by NGOs in carrying out their supervisory functions. This study uses a qualitative approach with a case study method, involving interviews, observations, and document analysis related to village budget management in Mlirip Village. The results of the study indicate that NGOs have the authority to supervise the planning, implementation, and accountability of the APBDes through various supervisory mechanisms, such as social audits, counseling, and advocacy. However, in practice, NGOs face various obstacles, including lack of community participation, limited resources, and bureaucratic obstacles. Nevertheless, the role of NGOs as external supervisors remains important to encourage transparency and accountability in village budget management, as well as to ensure that the village budget is used in accordance with the needs and objectives that have been set. This study is expected to contribute to the development of more effective village budget supervision mechanisms in the future.   Keywords: , , ,,.

This research aims to determine accountability in managing the 2022 Village Revenue and Expenditure Budget (APBdes) in Pulau Birandang Village. This research was conducted to see the accountability of the APBdes which is accountable, transparent and participatory by the government of Pulau Birandang Village, Kampa District, Kampar Regency, Riau. This research method uses a qualitative method with a descriptive approach. This research uses secondary and primary data, primary data is carried out by interviews, observation and documentation. Meanwhile, secondary data comes from literature studies, scientific journals and other sources. The results of this research show that accountability in the management of the Birandang Island Village Revenue and Expenditure Budget from the planning, implementation and accountability stages is in accordance with the principles of accountability, namely, accountability, transparency and community participation. Reporting and accountability for the village income and expenditure budget in Pulau Birandang village is one of the important stages where the performance report of the Pulau Birandang village government in accounting for village finances is proven by the semester report and final report on implementation realization. The contents of the report on the realization of the implementation of the regional budget program in Birandang Island village are in accordance with the previously planned implementation. In order to account for the use of APBdes funds, the village government makes announcements on billboards or banners containing the APBdes implementation program and its nominal amount.