Analysis of Village Fund Governance Based on Minister of Home Affairs Regulation Number 130 of 2018 (Case Study at Bugul Kidul Village, Pasuruan City)

Abstract

This study aims to analyze the compliance of village fund governance in Bugul Kidul Village
with Minister of Home Affairs Regulation Number 130 of 2018. The research method used is
descriptive qualitative with a case study approach through interviews and documentation. The
results show that the governance of village funds in Bugul Kidul Village has been implemented
in accordance with Minister of Home Affairs Regulation Number 130 of 2018. Bugul Kidul
Village does not use the Direct Payment Request Letter (SPP-LS) and Additional Fund Payment
Request Letter (SPP-TU) mechanisms because most expenditures are allocated for community
empowerment activities. Therefore, the village chooses to use the Reimbursement Request
(GU) mechanism when the Cash Advance (UP) is running low. This study is expected to
provide recommendations to improve the governance of village funds in accordance with
Minister of Home Affairs Regulation Number 130 of 2018.