Kewenangan Kepala Desa Sebagai Pemegang Kekuasaan Pengelolaan Keuangan Desa Sesuai Prinsip Good Governance

Abstract

Village government is the administration of government affairs and the interests of the local community in the government system of the Unitary Republic of Indonesia. The birth of Law No. 6 of 2014 concerning villages has provided independence to regulate and manage affairs in accordance with the interests of the local community. The purpose of this study is to analyze whether the authority of the village head as the holder of authority over village financial management is in accordance with the principles of good governance. This research is expected to be able to provide understanding to the community so that the authority of the village head given by the law is not misused. So that village governance still refers to the principle of good governance. The method used is juridical normative, descriptive anaistic research specifications, data collection methods with qualitative analysis. The results showed that the authority of financial management authority granted by the Law means the highest authority giving so that it blocks other participation in the village governance system. The highest authority is also not aligned with a good governance system which includes transparency, accountability, responsiveness, and participation.