Analisis Sistem Pengelolaan Dana Desa Berdasarkan Peraturan Pengelolaan Keuangan Desa

Abstract

Abstract. The village is the smallest entity in the Indonesian government that is recognized and respected under the constitution. Villages have gone through a long history of regulation until finally regulations regarding Villages are specifically regulated in Law Number 6 of 2014 concerning Villages. This arrangement brings the Village to a new chapter and brings hope to the life of the community and village government which has a close impact on Village Finance, especially related to the Village Fund management system. Using a normative juridical approach, this study concludes that Indonesia has significant regulations regarding the management of Village Funds, starting from the Village Fund management stage to the Village Fund management supervision system. The stages of managing and supervising the management of the Village Fund as stated in the Legislation will have positive potential in the implementation of organizational accountability or public accountability of the Village government.