Analysis of Village Financial Management
Analisis Pengelolaan Keuangan Desa
DOI:
https://doi.org/10.21070/ups.791Keywords:
Village Financial Management, Village Income and Expenditure Budget (APBDes), Village FundAbstract
This article aims to explain the analysis of village financial management in Wedi Village, Gedangan District, Sidoarjo Regency. Explanation of the analysis of village financial management using management functions, namely planning, organizing, implementing, and supervising and linking it to the stages of village financial management based on Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. This research method uses a qualitative approach. Data collection techniques using observation, interviews, and documentation. Meanwhile, the determination of informants was carried out using a side purposive method. The results of the study show that the financial management of Wedi Village has implemented management functions that refer to and are in accordance with applicable regulations. Inhibiting factors that arise in the village financial management process include not all community aspirations can be accommodated in the village budget, overlapping regulations from the central government, reduced village autonomy in managing village finances.
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