Abstract:
This study aims to determine village financial management in Bungin Village in accordance
with the Minister of Home Affairs Regulation Number 113 of 2014 concerning Village
Financial Management and the obstacles that occur in the implementation of village financial
management in Bungin Village. This study used normative and empirical research methods
and the data used were primary data and secondary data by interviewing 4 village officials
and 5 communities in Bungin Village. The results of this study found that the implementation
of village financial management in Bungin Village starting from the planning, implementation,
administration and reporting stages was in accordance with Permendagri No. 113 of 2014
concerning Village Financial Management. However, at the accountability stage, Bungin
Village did not publish accountability reports to the community. This shows that the financial
accountability of villages in Bungin Village is not in accordance with Article 40 Paragraph (1)
Permendagri Number 113 of 2014 concerning Village Financial Management. The obstacles
in the implementation of village financial management in Bungin Village are inadequate
human resources, lack of input from the community, inadequate facilities and infrastructure
and late information from the district government regarding village financial disbursements.
