ANALYSIS OF IMPLEMENTATION OF VILLAGE FINANCIAL MANAGEMENT IN VILLAGE GOVERNMENT IN GARUT DISTRICT USING PERMENDAGRI APPROACH IN NUMBER 113 YEAR 2014

Abstract

This study aims to analyze the Implementation of Village Financial Management in Village
Government in Garut Regency with the Approach of Permendagri Number 113 of 2014. It was
found from the phenomenon that there were villages that had not implemented village financial
management properly. This research is a descriptive study; the research was conducted in the
village government in the Garut district. Data collection was carried out by distributing
questionnaires to village officials totaling 81 respondents. The results showed that the
phenomena and research findings were in line, although on average the results of village
financial management were running well, but there were still some things that were not running
optimally, so improvements were still needed. For example, the role of the sub-district in
carrying out evaluations of RAPBdes is due to conflicts with DPMD's duties. Understanding
and knowledge of financial terms still need to be improved regarding village financial
management.