Analysis of Village Financial Governance Based on Permendagri Number 20 of 2018 in Clumprit Village, Pagelaran District, Malang Regency.

Abstract

This study aims to determine whether the financial management of Clumprit Village, Pagelaran
District, Malang Regency is in accordance with Permendagri Number 20 of 2018. This research
uses a descriptive qualitative approach, in which researchers seek to understand and describe in
depth how the financial management process in Clumprit Village takes place. From the results
of the analysis conducted, it is known that financial management in Clumprit Village has
generally run in accordance with the provisions stipulated in Permendagri Number 20 of 2018.
However, there are several obstacles, including an understanding of the use of the Village
Financial System and an understanding of the computerized system, which causes several
obstacles in planning. In addition, there are problems with the use of the SISKEUDES Village
Financial System because some village governments lack understanding of SISKEUDES SO
that implementation is often constrained, and only relies on one capable village government.
One additional challenge lies in reporting and accountability. The community has not been
sufficiently critical of the management of village revenue and expenditure budgets. This
research is expected to help the Clumprit Village government evaluate village financial
governance so that it can be more accountable and transparent in accordance with Permendagri
Number 20 of 2018.