Village Financial System Management in Kebumen Regency


The purpose of this study was to examine whether the village financial system in Bocor Village in Bulupspesantren Subdistrict, Kebumen Regency, is suitable for financial management. This was a qualitative descriptive study. The research investigated the village’s financial management, including its planning, implementation, management, reporting, and accountability. Interviews, observations, and document analysis were used to gather information. This study described the village’s financial planning, implementation, management and responsibility, according to Minister of Home Affairs Regulation No. 20 of 2018. According to the results, there were issues with the Village Budget Implementation Report, which was not delivered on time in the first half of 2020. Therefore, the Bocor Village government needs to improve its financial planning discipline to provide more reliable reporting. From the input process to reporting and accountability, Leaky Village has used the village financial system to manage village funds. The timely submission of financial reports should help improve the quality of management in village finances, resulting in more structured and effective village governance. A well-organized village government will benefit the community.

Keywords: village finance, village financial system, village financial management

[1] Financial and Development Supervisory Agency.Operating instructions financial governance system desa. Jakarta.2018.Available from :

[2] Gunawan I. Qualitative research methods: Theory and practice. Jakarta: Earth Literacy; 2013.

[3] Hardiana DGU. Implementation of permendagri 113 of 2014 concerning the management of village fund allocations (Case study on villages, Jinegdalem, Buleleng District). Maulana Malik Ibrahim State Islamic University.Malang.2017.

[4] Linda N. Village financial accountability. Journal of Accounting and Financial Research. 2018;6:1.

[5] Minister of Home Affairs regulation number 20 of 2018 concerning village fund allocation management.

[6] Rohman A. Fundamentals of public management. Malang: Four Two; 2018.

[7] Rohman A, Sasti I, Erma D. Management of village government financial administration. Yogyakarta: 2018.

[8] Sanusi A. Business research methodology. Jakarta: Salemba Four; 2013.

[9] Siswanto M, Jamal M, Hasanah N. A study on the role of the village consultative body in supervising development in Sambora Baru Village, Marang Kayu District, Kutai Kartanegara Regency. E-Journal of Government Science. 2018;6:3.

[10] Sugi Y. Quantitative, qualitative, and R&B research methods. Bandung: Alphabeta; 2012.

[11] Sugi Y. Research methods quantitative, qualitative, and R&D approaches. Bandung: Alphabeta; 2017.

[12] Sugi Y. Village financial management planning in Pituruh District, Puworejoo Regency. Sebelas Maret University; Surakarta : 2017.

[13] Law of the Republic of Indonesia no. 6. (2014). Village. In the State Gazette of the Republic of Indonesia number 5495.

[14] Zulai F. Ambar I, Marwa T. Village financial management planning. Journal of Accounting and Taxes. 2020;21:1.