Abstract
The purpose of this article is to analyze and describe the implementation of village financial management policies (ADD, DD and DBH), as well as the supporting and inhibiting factors in the implementation of village community financial management policies (ADD, DD and DBH) intended to improve welfare and good governance. The implimentation of the management of village finances (ADD DD and DBH) creates negative phenomena or phenomena that is not on target. The research method is a qualitative descriptive approach. The results of the analysis, based on the van Meter and van Horn policy implementation model, indicates that five of the six variables affect the successful implementation of village financial management policies while one variable, namely the external environment, does not affect the successful implementation of village financial policies. The supporting factors are the existence of regulations, community participation, internal and external cooperation, while the obstacles are the regulations that often change and the delay in distribution to the RKD. Keywords: implementation, policy, village financial, prosperity, good governance
Highlights
The purpose of this article is to analyze and describe the implementation of village financial management policies (ADD, Dana Desa (DD) and DBH), as well as the supporting and inhibiting factors in the implementation of village community financial management policies (ADD, DD and DBH) intended to improve welfare and good governance
of the six variables affect the successful implementation of village financial management policies while one variable
The supporting factors are the existence of regulations
Summary
Proses penyelenggaraan pemerintahan yang baik, transparan dan akuntabel yaitu bagaimana menciptakan sistem birokrasi yang dapat menjalankan amanat dalam perwujudan rakyat yang adil, makmur dan sejahtera merupakan kebutuhan mendasar yang harus dipenuhi oleh penyelenggara pemerintahanan di semua tingkatan mulai dari tingkat pusat, daerah, maupun desa. Menurut Solekhan (2014) bahwa upaya pemerintah pusat melalui kebijakan otonomi daerah sebagaimana diatur dalam. Undang-Undang Nomor 23 Tahun 2014 Tentang Pemerintahan Daerah yaitu memberikan otonomi kepada daerah agar dapat meningkatkan kualitas demokrasi, efisiensi pelayanan publik, percepatan pembangunan daerah untuk mewujudkan kesejahteraan rakyat dan menciptakan pemerintahan yang baik (good governance). Sebagai tindak lanjut dari kebijakan ini dan sebagai wujud nyata perhatian dan kepedulian pemerintah pusat kepada desa maka terbitlah Undang-Undang Nomor 6 Tahun 2014 Tentang Desa yang merupakan
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