Abstract
Currently, the Indonesian government continues to strive to improve the implementation of national development so that the pace of regional development, which also includes village development, is more balanced. In this case, the regional government has full authority in determining policy, planning, implementation, and financing. Village financial management must be carried out with excellent and accountable management because the funds coming into the village are too large to be managed by a Village Government. With the existence of the Village Fund policy, the management dimension in implementing the Village Fund policy needs to be implemented well. However, the implementation of village funding policies still needs to be improved. This research aims to describe and analyze the village government's ability to manage village funds and the use of village funds in implementing village development in Plandi Village, Wonosari District, Malang Regency. This research uses qualitative methods in Plandi Village, Wonosari District, Malang Regency, East Java, Indonesia. The data collection techniques used were interviews, documentation, and observation. The data will be analyzed using qualitative methods adapted from Miles and Huberman in Saldana (2014): data collection, condensation, data presentation, and conclusion. The results of this research are the implementation of Plandi village regulation policy no. 7 concerning the Village Revenue and Expenditure Budget for Fiscal Year 2023 has been done well. The system of information transparency to village communities has also been delivered well. However, the use of the Village Fund budget can be resolved well. However, there needs to be increased strict supervision regarding the implementation of activity planning and management by the village government for the community.
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More From: International Journal of Research in Social Science and Humanities
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