Social Inclusion in Village Financial Management in Deli Serdang

District

Deliana Deliana

and Dina Arfianti Siregar

Accounting Major, Politeknik Negeri Medan, Medan - Indonesia

Keywords: Social Inclusion, Village Financial Management, Planning, Budgeting, Implementation, Reporting,

Accountability

Abstract: This study aims to determine the role of village and youth organizations in village financial management in

villages in Deli Serdang District. the villages that were observed were Palumanan village, Kota Datar

village, Lama village in Hamparan Perak sub-district and Sidodadi village, Kuala Namu village, Beringin

village in Beringin sub-district. Data collection techniques used in this study were interviews,

documentation, and questionnaires. The informants in this study were 36 people consisting of the village

head, the chairman of the Village Consultative Body (BPD), the village secretary, the finance chief /

treasurer, the planning director, and the LKMD. This study used a qualitative method with an interactive

data analysis model. The results of this study indicate that village financial management in HamparanPerak

sub-district and Beringin sub-district have fulfilled the principle of village financial management. The

involvement of village communities in managing village finance is very high, where the community

involved from planning, implementation until accountability.

1 INTRODUCTION

Good village financial management is needed by the

resource that understands and is able to do

technically and financial management rules. In fact

there are still many village apparatus that do not

have sufficient competence in village financial

management so that activities often occur that are

not in accordance with the stipulated budget.

According to Indonesia Corruption Watch, a form of

corruption by the village government, namely

embezzlement, misuse of the budget, abuse of

authority, illegal levies, budget mark-ups, fictitious

reports, budget cuts, and bribery. From a number of

forms of corruption, there are 5 points prone to

corruption in the process of managing village funds,

namely from the planning process, the accountability

process, monitoring and evaluation, implementation,

and procurement of goods and services in terms of

distribution and management of village funds. The

mode of corruption monitored by ICW, among

others, drafted a budget above the market price, was

responsible for financing physical buildings with

village funds even though the project was sourced

from other sources. Other methods temporarily

borrowed village funds for personal use but were not

returned, then collecting or deducting funds village

by individual sub-district or district officials. There

were 110 cases of misappropriation of village funds

and village fund allocations throughout 2016-10

August 2017, of the 110 cases, the perpetrators were

mostly carried out by the village head, and of 139

actors, 107 of them were village heads, besides,

other corruptors were 30 village officials and the

wife of the village head were 2 people, of the 110

cases, the total loss of the country reached Rp 30

billion.(ICW, 2017)

The large number of Village Heads who became

suspects indicated that many village heads did not

carry out the duties of village heads as stipulated in

the Village Law. Article 26 paragraph (4) of the Law

states that the Village Head is obliged to implement

978

Deliana, . and Siregar, D.

Social Inclusion in Village Financial Management in Deli Serdang District.

DOI: 10.5220/0009499309780985

In Proceedings of the 1st Unimed International Conference on Economics Education and Social Science (UNICEES 2018), pages 978-985

ISBN: 978-989-758-432-9

the principles of village governance that are

accountable, transparent, professional, effective and

efficient, clean, free from collusion, corruption and

nepotism and must comply with the principles of

village financial management namely transparency,

accountable, participatory, orderly and budgetary

discipline. (Mendagri, 2014)

Many factors cause corruption in village funds,

including the lack of involvement of the community

in planning and supervision of village funds.

Community access to information on village fund

management and active involvement in planning and

management is practically limited. This community

involvement is the most basic factor because

villagers who know the needs of the village and

directly witness how development is in the village,

another factor is the limited competence of village

heads and village officials. This limitation is

particularly concerning the technical management of

village funds, the procurement of goods and

services, and the preparation of village financial

accountability. Non optimal village institutions that

directly or indirectly play an important role in

community empowerment and village-level

democracy, such as the Village Consultative Body

(BPD) and others are also factors that cause

misappropriation of village funds. Besides, it is

equally important to note that political costs are high

due to the competitive area of village head elections.

Increased village budgets are accompanied by

increasing interest in many parties to advance in

village head elections without the agenda and

commitment to build villages. Community

participation to participate starts from budget

planning, by providing inputs and guarding village

funds by providing oversight of the implementation

of development activities in the village very needed.

Based on this description the researcher feels the

need to know how social inclusion is in the

management of village assets in Deli Serdang

District, North Sumatra Province.

2 THEORICAL FRAMEWORK

Social inclusion can be defined, then because not

only equal access to the overall social system, but

also the process of full participation in various social

domains, such as economics and culture. This

process involves securing income, assets, and

opportunities; use various social infrastructure;

enjoy a sense of solidarity and self esteem 'and

secure comprehensive and evenly distributed

resources (McVilly, 2013, Shetty, 2011). According

to Gannon and Nolan (2010), social inclusion is

about 1) equal opportunity, 2) empowerment and

active civil rights and requires these policies to

support their capacity building, so that people with

disabilities can fully participate and play a role in

activities politics, economy, culture and society.Kim

et al. (2017) identified four categories of social

inclusion: 1) excluded / separated, 2) present, 3)

participating, 4) actively participating.

According to Mendagri (2014), village financial

management is the whole of activities which include

planning, implementation, administration, reporting,

and accountability of village finance. The village

government prepares village development planning

in accordance with its authority by referring to

district and city development planning. The village

secretary and team drafted a Village Regulation on

APBDes based on RKPDes which came from the

inputs and aspirations of the community that had

been agreed. The Village Regulation draft was

submitted by the Village Head to the Badan

Permusyawaratan Desa for further discussion. The

agreed Village Budget was village head after being

evaluated by the Regent or Camat.

The implementation of village financial

management is carried out with a number of rules

that must be adhered to, including the village

government is prohibited from leviing as village

revenue other than those stipulated in village

regulations. Treasurers can save money in the

village cash in a certain amount according to the

operational needs of the village government with a

predetermined amount at a certain amount. Village

expenditures that result in a burden on the Village

Budget cannot be carried out before the Village

Regulation Draft on the Village Budget is

determined to be a Village Regulation. Procurement

of activities that propose funding to carry out

activities must be accompanied by documents

including the Budget Plan, where the Budget Plan is

verified by the Village Secretary and endorsed by

The Village Head. The executor of the activity is

responsible for expenditure actions that cause the

burden of the activity budget by using the cash

ledger activities as accountability for the

implementation of village activities. The executor

submits Surat Permintaan Pembayaran (SPP) to the

Head of the Village. before goods and or services

are received. Submission of SPP consists of Surat

Permintaan Pembayaran (SPP), Statement of

expenditure responsibility; and attachment of

evidence. Based on the SPP verified by the Village

Secretary, the Village Head agrees to the payment

request and the treasurer makes a payment. The

village treasurer as a mandatory levy on income tax

(PPh) and other taxes, must deposit all receipts and

taxes collected at the State treasury account in

accordance with legislation.

Social Inclusion in Village Financial Management in Deli Serdang District

979

Administration is a recording activity that is

specifically carried out by the village treasurer.

Accountability reports are submitted every month to

the Village Chief and no later than the 10th of the

following month. According to Mendagri (2014) the

accountability report that must be made by the

village treasurer is a general cash book and bank

book.

According to Mendagri (2014) in carrying out

duties, authority, rights and obligations, the village

head is obliged to submit the realization report of the

APBDesa to the Regent / Mayor in the form of the

first semester report, the APBDes to the Regent /

Mayor in the form of the first semester report, the

APBDes realization report. submit a year-end

semester report no later than the end of January of

the following year. Submit a Laporan

Penyelenggaraan Pemerintahan Desa (LPPD) at the

end of each fiscal year to the Regent / Mayor.

Submit a Laporan Penyelenggaraan Pemerintahan

Desa at the end of the term to the Regent / Mayor

and submit a statement of government

administration village in writing to the BPD at the

end of the fiscal year.

According to Permendagri No. 113 of 2014 the

responsibility that must be taken by the village head

consists of the village head submitting the

accountability report for the realization of the

APBDes to the Regent / Mayor through the

subdistrict head at the end of the fiscal year. the

responsibility for implementing the APBDes as

referred to above is conveyed no later than 1 (one)

month after the end of the fiscal year. The village

head submits the accountability report for the

realization of the APBDes to the Regent / Mayor

through the camat at the end of the fiscal year.

shopping, and financing.

The principles of Laporan Penyelenggaraan

Pemerintahan Desa as stated in Permendagri

Number 113 of 2014 are transparent, accountable,

participatory and carried out in an orderly and

budgetary discipline. Transparent is a principle of

openness that allows the public to know and get

access to information as widely as possible about

village finance. A community that is open to the

right of the community to obtain correct, honest and

non-discriminatory information about the

administration of village governance while taking

into account legislative provisions .Accountable,

namely the realization of the obligation to account

for the management and control of resources and the

implementation of the entrusted policies in the

context of achieving the stated objectives.

Accountable determines that each activity and final

outcome of the activities of the village

administration must be accountable to the village

community in accordance with statutory provisions

Participatory, namely the administration of village

government that includes village institutions and

elements of the village community. Security and

budgetary discipline, namely village financial

management must refer to the underlying rules or

guidelines.

Researches related to the management of village

finance have been carried out by Lestari et al. (2014)

with the title Dissecting Accountability in the

Practice of Financial Management in Pakraman

Kubutambahan Village, Kubutambahan District,

Buleleng Regency, Bali Province. The results of this

study indicate that the process of managing and

financial accountability in Desa Pakraman

Kubutambahan does not involve the entire Desa

Krama Pakraman but only through representatives,

financial management accountability takes place

consistently every month using a simple accounting

system. Furthermore, MADEA et al. (2017)

conducted a study entitled The Role of Village

Heads in the Management of Village Funds in

Essang Selatan Subdistrict, Talaud Islands Regency.

The results showed that planning in village finance

had not implemented the concept of village

development involving participation,

responsiveness, transparency

Research was also conducted by Adi (2013) with

the title Implementasi Pengelolaan Dan

Penatausahaan Keuangan Desa Berdasarkan Perda

No 16 Tahun 2007 Tentang Keuangan Desa Di desa

Mulawarman Kecamatan Tenggarong Seberang

Kabupaten Kutai Kartanegara. The results showed

that the management and administration of village

finance in Desa Mulawarman was in accordance

with regulations applicable. Similar research was

also conducted by Indrianasari (2017) with the title

Role of Village Devices in Village Financial

Management Accountability (Study in Karangsari

Village, Sukodono District). The results of the study

show that village officials have a significant role in

managing village finance in accordance with

Permendagri No. 113 of 2014. The problem of this

research is how is social inclusion in village

financial management in Deli Serdang Regency.

3 RESEARCH METHOD

This research is a qualitative descriptive study

through a phenomenological approach.

Phenomenology studies are studies that specialize in

phenomena and realities that appear to examine the

explanations therein. Research is carried out in

villages in Deli Serdang Regency, North Sumatra

Province. There are 6 villages chosen as data

collection, namely Desa Palumanan, Desa Lama,

UNICEES 2018 - Unimed International Conference on Economics Education and Social Science

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Desa Kota Datar located in Hamparan Perak Sub-

district, and Desa Beringin, Desa Kualanamau, Desa

Sidodadi located in Beringin Sub-district

Data was collected by conducting in-depth

interviews and observations. Informants in this study

were the village head, village secretary, head of

financial affairs / treasurer, head of planning affairs,

LKMD, and Badan Permusyawaratan Desa (BPD).

The variables used in this study were village

financial management and social inclusion.

Variables of village financial management were

measured using the principle of village management

based on Permendagri No. 113 which consists of

transparency, accountability, participation, order and

budget discipline. Social inclusion variables are

measured by 1) equal opportunity, 2) empowerment

and active civil rights. (Gannon and Nolan, 2010)

4 ANALYSIS

This research is about social inclusion in village

financial management. Village financial

management starts from planning, budgeting,

administration, reporting and accountability.

Discussion is based on the principle of village

financial management which consists of

participation, transparency, accountability and

budget discipline. The results of interviews

conducted with village heads and village officials as

well as Badan Permusyawaratan Desa are as

follows:

Planning

Since the inauguration of the village head is required

to make RPJMDes that is in line with the vision of

the village head and does not conflict with the

Regional RPJM. The village head who became the

informant in this study in Hamparan Perak Sub-

district was the head of Desa Palumanan, Desa Lama

and Desa Kota Datar, while the Beringin Sub-district

is the head of Desa Beringin, Sidodadi and Kuala

Namu. The village head of Palumanan served as

village head for the third period, Desa lama head

held office for the second periode, with the vision of

establishing a religious village togetherness, the

head of the Desa Palumanan and Desa Lama head

long inaugurated in May 2016. Desa Kota Datar

heads served a term in the first period, was installed

in August 2017, while the head of the Desa Beringin

was appointed in May 2016 for the 1st period with a

vision to advance the development of rural

communities to fulfill the economy of the village

community.

Village development planning during the tenure

of the village head, which is for 6 (six) years, is

outlined in Rencana Pembangunan Jangka

Menengah Desa (RPJMDes). RPJMDes is prepared

by first exploring the village's potential. Village

potential is carried out by data collection in each

hamlet, the hamlet head conducts community

meetings on what is the priority scale of the hamlet

which is a necessity of the village community, who

will later be taken to village meetings in determining

RPJMDes.

In Desa Palumanan, one of the potential villages

that they explore is the number of teenagers who

love playing soccer. The number of teenagers in the

village must be given positive activities so that

teenagers do not do things that can damage the

younger generation. Responding to this the

community feels the need to create a soccer field.

Besides making the Desa Palumanan soccer field

also see the need to build a bridge from Desa

Palumanan to Desa Kota Rantang, where the

distance of the two villages is 10 Km, if a bridge is

built it can be traveled only 3 Km. building

infrastructure by building hamlet roads, besides

building hamlet roads, Desa Palumanan also builds

roads that connect between Desa Palumanan, Desa

Kota Rantang, Desa Telaga 7 and Desa Kota

Rantang, where to connect these villages to transport

crops using canoes as a tool transportation, with the

construction of connecting roads between villages

can be traveled more quickly and easily. Another

priority for Desa Palumanan is economic

development by empowering women by stimulating

small businesses. Desa Palumanan also plans to

build BUMDes.

In Desa Kota Datar the potential village that has

been agreed upon is to build infrastructure by

repairing damaged roads and building hamlet roads.

Building irrigation to advance agriculture. After

exploring the village's potential, the Desa Lama

made an agreement to build infrastructure with the

construction of hamlet roads, empowering the

community to develop the village economy, by

making BUMDes by trying to process garbage into

charcoal, storing agricultural products and providing

clean water. In Desa Beringin, the potential of the

village is UKM, more than 200 SMEs have been

established in Desa Beringin, besides the agricultural

sector is also a potential village, so it is necessary to

build irrigation.

After determining the village potential that will

become a priority, the next step is to develop the

RPJMDes. The preparation of RPJMDes was first

formed by a team consisting of village secretaries as

Social Inclusion in Village Financial Management in Deli Serdang District

981

heads, village officials, LKMD, BPD. The team will

later compile the RPJMDes from community input

through the hamlet head. After the RPJMDes was

completed, it was then discussed again by inviting

community leaders, BPD, PKK, youth organizations,

religious leaders, traditional leaders. Based on this

discussion, the RPJMDes agreed that it would be

implemented for 6 years and this RPJMDes was

stipulated by the Village Head's regulation. The

RPJMDes prepared is infrastructure development

such as the construction of hamlet roads, irrigation,

bridges, soccer fields, the establishment of

BUMDes, community empowerment etc.

Based on the RPJMDes set by the village head, a

Village Development work plan (RKPDes) is made

for each year based on the priority scale. The way to

implement the RKP is not much different from the

preparation of the RPJMDes. The village head

establishes communication with the hamlet head

who is dealing directly with the community to find

out what the community needs in the hamlet. The

priority scale is obtained from hamlet meetings

which are then taken to the village level. From the

results of the deliberations it was determined which

were the most priority because the funds were

limited. The preparation of the RKPDes was first

formed by 7 drafting teams. The RKPDes is chaired

by the village secretary and its members are

financial officers, planning staff, LKMD and the

community. After the RKPDes has been compiled, a

village meeting is held attended by community

leaders, based on RKPDes deliberation.

Budgeting

After RKPDes is established, the village income and

expenditure budget is prepared (APBDes). RKPDes

must already contain Rencana Anggaran Belanja

(RAB), where the RAB is prepared by the expert

Team considering that the competence of human

resources in the village apparatus is still low. Desa

Palumanan ,Desa Kota Datar, Desa Lama, Desa

Sidodadi, Desa Kualanamu and village have the

intention of compiling the APBDes in accordance

with the established RKPDes. RKPDes and the

APBDes have been informed to the village

community through the hamlet head, through

courtesy, and a written announcement is also made

using billboards installed at the village head's office.

All villages in Hamparan Perak Sub-district and

Beringin Sub-district have village cash stored at the

Sumut Bank. Every village expenditure is carried

out through the village treasurer approved by the

village head. Cash allowed in the village office cash

is not more than Rp. 5,000,000,

Administration

The recording of village financial receipts and

expenditures is carried out by financial means and

the treasurer coordinates with the village secretary.

Villages in Hamparan Perak Sub-district and

Beringin Sub-district have used the Sistem

Keuangan Desa (SIKEUDES), besides, they also

still use manual recording. From interviews with

financial statements and village secretaries, they are

still more comfortable using manual recording, this

is due to the use of SISKEUDES is the first in this

peride. Constraints faced are information generated

from the system is not synchronized with manual

recording, the application used is also always an

error, thus slowing down report generation. Another

obstacle faced is that human resources in the village

are still not very good at using a computerized

financial system. Human Resources related to the

recording of village finances expect training to use

the SISKEUDES application on a regular basis, so

that they can still follow every change.

Reporting

The village head is obliged to report on his activities

by providing a report on the realization of the budget

and the village financial position report at each

stage, before disbursement and the next stage. The

obstacle that is often faced by villages is the

provision that funds can be disbursed for the next

stage if other villages have submitted their financial

statements. This will hamper the disbursement of

funds for villages that have submitted their financial

reports in a timely manner, as a result sometimes the

next stage of funds is disbursed late and ultimately

do not have enough time to work on planned

programs, especially for infrastructure development

work and consequently not absorbing all budget for

the year. Villages in Hamparan Perak Sub-district

and Beringin Sub-district always report financial

reports in a timely manner. The financial report must

be submitted no later than January 16 of the

following year.

Village financial management starting from

planning, budgeting, administration, reporting and

accountability is inseparable from the role of Badan

Permusyawaratan Desa (BPD). BPD has the role of

overseeing the initial planning, execution in the field

until the work is completed. The escorts carried out

by the BPD include looking at the level of

conformity between the funds allocated to what was

built in the activity.

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5 RESULTS

This study discusses social inclusion in village

financial management. The discussion of social

inclusion is based on Gannon and Nolan (2010) and

the village financial management variable is based

on the principle of village finance according to

Permendagri No. 113 of 2104.

Village Financial Management Principles must

comply with Permendagri No. 113 of 2014.

Furthermore, discussions on village financial

management in Desa Palumanan, Desa Kota Datar,

Desa Lama in Hamparan Perak Sub-district and

Desa Sidodadi, Desa Kuala Namu, Desa Beringin in

Beringin Sub-district in this study refer to the

principle of village financial management.

1. Participatory

Organizing village government that includes village

institutions and elements of the village community.

In Desa Palumanan, Desa Kota Baru, Desa Lama

in Hamparan Perak Sub-district and Desa Sidodadi,

Desa Kuala Namu, Desa Beringin in the Beringin

Sub-district participates in village institutions and

community elements in managing village finances.

Community participation in village financial

management began with planning, where the

preparation of the RPJMDes was based on the

proposals of community money brought by hamlet

heads to the village level. At the hamlet level, the

hamlet head held a hamlet discussion to

accommodate the aspirations and ideas of the

community to propose a work program that would

be included in the RPJMDes. Determination of the

program that will be proposed to the village level is

first carried out an assessment of the potential in the

village. After the work program was agreed to be

proposed, it was taken to village level deliberations,

which were attended by village heads, village

officials, hamlet heads, BPD, LKMD, youth

organizations, PKK, community leaders, traditional

leaders. Based on village level deliberations, work

programs are determined to be included in the

RPJMDes for 6 years.

Likewise for the preparation of Rencana Kerja

Pembangunan Desa (RKPDes) for a period of 1

year. What hamlet level meetings are held to be the

priority scale needed by the community included in

the annual work program. Once agreed upon it will

be brought to the village level deliberations to

determine the priority scale that will be included in

the village work program in a year, this is done

based on an agreement taking into account the needs

and availability of the budget.

If seen from the mechanism carried out starting

from the preparation of RPJMDes and RKPDes, it

seems that the community is involved in determining

the work program of the village head. The ideas of

the community are accommodated, if they cannot

enter the work program this year, it will become a

priority next year. Sometimes the program proposals

that come from the community have not been

contained in the RPJMDes, to address this if the

proposed work program is urgent, then based on the

village head discussion, the RPJMDes changes and

prepares the official reports.

2. Transparent

Transparent is the principle of openness that allows

the public to know and get access to information as

widely as possible about village finance. A

community that opens itself to the right of the

community to obtain correct, honest and non-

discriminatory information about the administration

of village governance while taking into account

legislative provisions .

In Hamparan Perak Sub-district and Beringin

Sub-District, village financial management has met

the principle of transparency. The village head

provides sufficient information to the community

about the development work plan that will be carried

out. After the RKPDes and APBDes are determined

the village head informs the community about this as

well as the realization of the budget or budget

absorbed each year, information directly from the

village head or through the hamlet head. This

information is usually conveyed to journalists in the

hamlet or even to large courtesies, this can be done

because the majority of the population in these

villages is Muslim. Besides through circumcision,

information about the RKPDes, APBDes was also

carried out by installing billboards at the village

head's office.

Based on the information obtained from

interviews and observations that the researchers did,

the researcher argues that village financial

management in Hamparan Perak Sub-district and

Beringin sub-district is in accordance with the

principle of transparency.

3. Accountable.

The realization of the obligation to account for the

management and control of resources and the

implementation of the entrusted policies in the

context of achieving the stated objectives.

Accountable which determines that every activity

and final outcome of the activities of the village

administration must be accountable to the village

Social Inclusion in Village Financial Management in Deli Serdang District

983

community in accordance with the provisions of

legislation.

Village heads in Hamparan Perak Sub-district

and Beringin Sub-district have been responsible for

managing village finances well. It can be seen how

the village head informs the public of the absorbed

budget each year transparently, this is a

manifestation of the village head's responsibility to

the community. The government is reflected in the

timely delivery of financial reports submitted to the

district government. The village financial reports

submitted are reports on the realization of the budget

and village wealth reports.

4. Budget Discipline

Village financial management must refer to the

underlying rules or guidelines. There are several

rules that must be followed in order to reduce the

budget, namely:

a. Income must be measured rationally,

b. Budgeted spending should not exceed the

highest expenditure,

c. Every expenditure must have certainty of the

availability of revenue. not justified in carrying out

activities that are not budgeted for in the Village

Budget.

d. All regional revenues and expenditures in the

relevant fiscal year must be included in the Village

Budget and carried out through the village cash

account.

In Desa Palumanan, Desa Kota Datar, Desa

Lama , Desa Sidodadi, Desa Kuala Namu and Desa

Beringin, they have implemented budgetary rules.

This can be seen when compiling the APBDes has

included all the elements of revenue obtained in that

year, both from village funds which are transfers

from the APBN, village fund allocation from the

district government, tax revenue and village

distribution and others all included into the Village

Budget. Determination of the amount of expenditure

has also been well observed so that it does not

exceed the highest expenditure limit, to prepare

Rencana Anggaran Belanja (RAB) made by the

technical team. The implementation of the activities

is also in accordance with the APBDes, meaning that

there are no budgeted activities. All villages in the

Hamparan Perak Sub-district and Beringin Sub-

district already have village cash accounts at Bank

Sumut, so that all receipts and expenditures are

through village cash accounts based on village head

authorization . Based on observations and interviews

that have been conducted, the researcher believes

that village financial management in Hamparan

Perak Sub-district and Beringin Sub-district has a

strong relationship with the principle of village

financial management.

Social Inclusion

Social inclusion in this study uses a measure used by

Gannon and Nolan (2010), namely 1) equal

opportunity, 2) empowerment and active civil rights.

Village financial management in the Hamparan

Perak Sub-district and Beringin Sub-district has

involved the community extensively starting from

planning, implementation to accountability. The

community is given the same opportunity to convey

aspirations in the form of ideas / proposals for work

programs starting from the hamlet level to

deliberations at the village level. The

implementation of the activity also continued to be

monitored whether the implementation was in

accordance with the plan, in this case the task of

escorting village financial management was the

Badan Permusyawaratan Desa (BPD), which was a

representative of the village community. All village

communities have the right to argue and also have

the right to obtain benefits of village financial

management

6 CONCLUSIONS

Based on the results of the research, the conclusion

of this study is that village financial management in

Hamparan Perak Sub-district and Beringin Sub-

District is in accordance with the principles of

village financial management, namely participatory,

transparent, accountable and budgetary discipline.

The involvement of village communities in

managing village finance is very high, where the

community involved from planning, implementation

to accountability, but Human Resources

competencies in the field of village financial

application by using SISKEUDES still need

guidance. For the next researchers it is

recommended to research in different locations and

more villages.

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