Abstract
This study aims to analyze village financial management in the special autonomy region, analyze the constraints that hinder village financial management, and analyze efforts to resolve obstacles in village financial management. This study is conducted on the apparatus of Kampung Srer. This study uses a qualitative method with a case study approach and obtains the data through in-depth interviews, documentation, and observation. The results show that the village financial management in the Kampung Srer is partly in accordance with Minister of Home Affairs Regulation (or Permendagri) Number 20 of 2018 concerning the village financial management. The obstacles that hinder the management of village finances in Kampung Srer are political constraints, human resource constraints, and communication problems. Efforts made to resolve existing constraints in the management of village finances in Kampung Srer are that the village officials who are selected have the ability that is in accordance with the field of work. There is socialization from the district and district levels related to village financial management activities in the form of increasing the capacity of village officials. There needs to be good coordination for every element in the village community, among village officials, and assistants.
Highlights
The law of the Republic of Indonesia Number 6 of 2014 concerning villages has mandated the village governments to be more independent in governing the administration, implementing village development, fostering, and empowering village communities based on community initiatives, rights of origin, and village customs
Based on Government Regulation Number 43 of 2014 concerning Implementing Regulations of Law Number 6 of 2014 concerning villages where it states that village expenditures which are stipulated in the village income and expenditure budget are used with provisions; at least 70% of the total village expenditure budget is used to fund the implementation of village government, implementation of village development, village community development and empowerment of village communities
Result On first problem, the process of village financial management for Kampung Srer in Seremuk District of South Sorong Regency as a special autonomous region are outlined from the concept of village financial management based on the Minister of Home Affairs Regulation Number 20 of 2018, which was previously the Minister of Home Affairs Regulation 113 of 2014 concerning village financial management which will be the basis for answering existing problems
Summary
The law of the Republic of Indonesia Number 6 of 2014 concerning villages has mandated the village governments to be more independent in governing the administration, implementing village development, fostering, and empowering village communities based on community initiatives, rights of origin, and village customs. The provision of village funds aims to improve community welfare and village development through improving public services in the village, advancing the economy of village equity, addressing intervillage development requests, and assessing village communities as the subject of development (Abidin, 2015; Tangkumahat et al, 2017; Letik, 2019). This is in line with the third of “Nawacita” that is to develop the Indonesia from the periphery with regions and villages within the framework of a unitary state. 30% of the total village expenditure budget is used for regular income and allowances for village heads and village officials, village government operations, allowances and operations of village consultative bodies, as well as incentives for neighborhood and community units
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