FINANCIAL SUPERVISION OF VILLAGE FUNDS TO REALIZE VILLAGE FINANCIAL TRANSPARENCY

Darfiah Darfiah

Abstract


Law no. 6 of 2014 concerning Villages, gave birth to village autonomy, which means that the village government has the right to regulate and manage the implementation of its own village's living arrangements, including the management of village funds in the context of village development. An effective and efficient village fund monitoring system is needed in order to realize village fund transparency. The aim of this research is to formulate the concept of supervision in managing village funds. The research method used is a qualitative method with data collection techniques in the form of literature studies and documentation studies. The approach used is a statutory approach and a conceptual approach. The results obtained in this research are that village fund arrangements and their sources have been regulated in Law Number 6 of 2014 concerning Villages, which originate from APBN funds. The village fund monitoring system is carried out by making accountability reports by the village head to the BPD, sub-district head and district head/mayor. The conclusion of this research is that village funds are an inseparable part of the financing and funding of village funds with transparent, accountable, participatory principles and carried out in an orderly and budgetary manner. The supervision carried out must be carried out strictly, professionally, cleanly, effectively and efficiently.

 


Keywords


village funds, village goverment, supervision.

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References


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