IMPLEMENTATION OF VILLAGE FINANCIAL MANAGEMENT POLICIES IN PADANG BANGKAL VILLAGE, SUNGAI PANDAN DISTRICT, HULU SUNGAI UTARA REGENCY

Abstract

The distribution of village funds requires the village government to carry out financial management in accordance with the established rules with the complexity of development problems faced by the village. The benchmark of the successful implementation of village environmental management in addition to depending on the preparation of a good village budget through musrenbangdes mechanism involving community participation is also influenced by the capacity and competence of village government officials in implementing it, this cannot be denied because the success and achievement of development supported by village finances can be seen from the level of welfare of the community. This research aims to obtain an overview of the implementation of village financial management policies starting from the planning, implementation, administration, reporting, and accountability stages in Padang Bangkal Village, Sungai Pandan District, Hulu Sungai Utara Regency and to determine the factors that influence the implementation of the village's financial management policy. To achieve this goal, qualitative research approaches are used with descriptive research types. The data source is obtained from primary and secondary data. Data collection techniques through interviews and documentation. Data analysis techniques through data reduction, data presentation and conclusion drawing. The results showed that the policy implementation of village financial management in Padang Bangkal Village, Sungai Pandan District, Hulu Sungai Utara Regency was still ineffective. This can be seen from the lack of community participation in planning, the lack of absorption of all available budget ceilings and delays in determining the RKPDesa and APBDesa documents, delays in the distribution of funds and delays in submitting reports. Meanwhile, the influencing factors are human resources, information and potential sharing. In order to increase the effectiveness of the implementation of village financial management policies in Padang Bangkal Village, Sungai Pandan District, Hulu Sungai Utara District, it is suggested that in the future, Padang Bangkal Village should disseminate information to the community regarding financial management, increase the knowledge and ability of village officials in management and village heads to conduct division of duties and responsibilities of village officials according to their respective main tasks.