Abstract :
This research discusses the crucial role of the Village Secretary in implementing the village budget, which significantly impacts the achievement of effective and efficient development goals. In this context, the Phenomenology Theory developed by Edmund Husserl is employed to understand the subjective experiences of individuals, particularly how the Village Secretary involves the community in the village budget planning and management processes. Through a phenomenological approach, this study delves deeper into how the experiences and consciousness of village stakeholders influence decision-making in budget management. Proper budget management by the Village Secretary can improve the quality of life for the village community and ensure effective use of funds for public benefit. The study demonstrates that a deep understanding of experiences and consciousness can significantly contribute to sustainable and equitable village development.
Keywords: Village Secretary, Budget Management, Phenomenology Theory, Village Development, Community Participation.