The Village Financial Management Policy To Achieve Good Governance

Abstract

The Village Government has a strategic role and position in public services and community empowerment. Therefore, to be able to empower the community and perform service functions, villages must be empowered in various sectors, one of which is village financial management. This study will answer the formulation of the problem regarding whether the autonomy policy for village financial management in the Village has realized good governance. The study is an empirical juridical research, which examines the applicable legal provisions and what has occurred in people's lives. The results of the study conclude that the affirmative policy of Law No 6 of 2014 on Villages has a positive effect on the effectiveness of village government. This is shown in Magelang Regency, there is a regional work unit (SKPD) and an Inspectorate that is authorized to conduct guidance and supervision of village fund management in Magelang Regency. In addition, the implementation of village finances in Badung Regency, with the enactment of Law No 6 of 2014 has a broad impact on the implementation of village government in Bali and Badung especially those who recognize the existence of the Dinas Village and Pakraman Village. Village financial management policies, both in the planning, implementation, and accountability processes, are strived to be guided by the principles of financial management that apply the principles of good governance, such as professionalism, accountability, transparency, excellent service, democracy, efficiency, effectiveness through the making of regulations and/or policies based on local wisdom. The rule of law and can be accepted by the whole community, in order to achieve the village's vision and mission of "Achieve the Harmony in Building Village" independently, self-supporting, self- sufficient, and self-managing.