Village Govrenment Capacity on Financial Management

• Main Author: Latifah Nurrahmah, JUHARA
• Format: Final Project
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/22728
• Institution: Institut Teknologi Bandung

In the decentralization era, villages have the authority to take care of its household affairs. In the implementation of village autonomy and fiscal decentralization, the village government is given the authority to manage and utilize its revenue base on the aspirations of the society in the village. Funds that received by villages are public funds so they need to used appropriately. Village finance as an instrument in village development planning needs to be well managed so village development can be done well. Village financial management is influenced by how the village government manages village finances. Therefore, the village government as an actor that directly involved in village financial management needs to have adequate capacity. Information about village government capacity in managing village finances can be use as a basic data for village government capacity building in financial management. So that the capacity building of the village government can be done properly. <br /> <br /> <br /> <br /> This study was done by using qualitative descriptive approach. Content analysis was done by analyzing the associated secondary data and primary data obtained from the results of village government and Bandung regency government interviews. The results of the interviews are then processed further to identify capacity of village government in financial management. There are three villages in Bandung Regency, Ciburial village, Sindanglaya village, and Cikadut village were involved in this study. Identification of village government capacity in village financial management is done by looking at the fulfillment of the variables and indicators. These are determined based on regulation and literature related to village financial management. <br /> <br /> <br /> <br /> Based on the analysis result, there are four variables that used to identify the capacity of village government in village financial management. These variables are regulatory capacity, organizational commitment capacity, organizational carrying capacity, and apparatus resource capacity. All of villages involved in this study have different capacities, both in regulatory capacity, organizational commitment capacity, organizational capacity, and resource capacity of the apparatus. <br />