The International Journal of Social Sciences and Humanities Invention 7(10): 6194- 6203, 2020 DOI:10.18535/ijsshi/v7i10.02 ICV 2015: 45.28 ISSN: 2349-203 © 2020, THEIJSSHI 6194 International Journal of Social Sciences and Humanities Invention, vol. 7, Issue 10, October 2020 .Research Article Rural Budgeting Organization In Indonesia: Human Development Or Physical Infrastructure? Denok Kurniasih 1 Simin 1 Department of Public Administration, Universitas Jenderal Soedirman, Indonesia 1 Shadu Satwika Wijaya 2 Department of Public Administration, Universitas Nahdlatul Ulama Purwokerto, Indonesia 2 email : denok.kurniasih@unsoed.ac.id Abstract: The direction of research development in the realm of public sector budgets always pays attention to contemporary issues. Therefore, through research on public budgeting in the context of this village, it is hoped that it can support the realization of the direction of developing studies in the field of public policy and public administration. This study aims to produce a public budgeting model based on the basic service needs of rural communities in Banyumas Regency. This study aims to determine the direction of budget policies that support the increase in the level of public education. This article tries to explore the extent of the village government's commitment to human development issues through community empowerment and community development organized by the village government through the village budget. The research method uses a case study technique, in which the location of the research sample is selected by using area sampling technique. This article is expected to provide input to local and village governments regarding improving the quality of village budgeting. The results of this study provide an overview of the direction of policies undertaken by the village government and its relation to mapping the priority needs of the village community. Keywords: Public Sector Budgeting, Human Development, Community Empowerment, Community Development, Infrastructure. Introduction: There are always problems in the budgeting process.At least it can be viewed from two things, namely (1) administrative problems and (2) substance (Wagner, 2018; Yuhertiana, 2020).From the administrative side, there are problems with the level of village compliance with various applicable regulations. This becomes a problem in itself when the village has to deal with the many budget management procedures that must be carried out. In addition, from the substance point of view, there is a problem that the budget is a planning tool that should provide guidance in achieving organizational goals, so in substance it should contain an activity plan in accordance with the needs of each organization.Budgeting can determine the direction and policies of an organization. Budgeting is also a guideline in implementing various government and development activities.Budgeting is also a decision-making tool related to community needs and problems.In addition, budgeting is also a political tool that functions to determine political priorities which are manifested in the form of a budget (Bryer, 2018; Flink & Molina, 2017; Malgwi & Unegbu, 2012; Schick, 1969).In preparing village budgets, the Village Government in Indonesia refers to the Regulation of the Minister of Villages number 17 of 2017 concerning priority for the use of village