GOOD GOVERNANCE IN FINANCIAL MANAGEMENT OF VILLAGES PERSPECTIVES REGULATION OF THE MINISTER OF THE INTERIOR NUMBER 113 OF 2014

Yul’ Aeni Yusuf, Lalu Hamdani Husnan, Roro Pancawati Martiningsih

Abstract


This study is aims at examining and analyzing about the management processes of rural financial good governance regulation perspective No. 113 of 2014 that carried out by the villages in East Lombok. This study used qualitative method with case study approach, the method of facing the problems were describing the state of the villages in carrying out the process of financial management which is based on the facts that occurred by using interview and documentation study. The results of this study is explaining that there is no implemented financial management processes of the villages that accordance with the principles of good governance and notaccordance with Regulation No. 113 of 2014 which were the lack of transparency, accountability, and participation in the planning, implementation, administration, and financial accountability of the villages. Furthermore, the cause of the authority of the villages are exceed the limits as the authority as authorized financial manager. The lower officials resource capabilities of the villages and the head of that villages have seen from the competences of the quality and the quantity as financial management actors. The weakness of effective monitoring system and thorough out of its function as monitors in implementing the activities undertaken by financial management of the villages. Thus, the causing of behavior aberrant on the duties and the function. While the three problems occurred in the process of financial management of the villages in East Lombok districted tends as the lead to the ineffectiveness of the principles of good governances as set out in regulation No. 113 of 2014 to achieve transparency, accountability and participation.

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