Paradigma Pembangunan Desa dalam Pengelolaan Keuangan Desa Berdasarkan Undang-Undang Nomor 6 Tahun 2014 Tentang Desa

2020 ◽  
Vol 3 (2) ◽  
pp. 117-132
Author(s):  
Betha Rahmasari
Keyword(s):  
Regional Development ◽  
Financial Management ◽  
Sustainable Use ◽  
Economic Potential ◽  
Village Community ◽  
Development Organizations ◽  
The People ◽  
The Government ◽  
The Right ◽  
The Village

This article aims to find out the developmentidea or paradigm through village financial management based on Law Number 6 of 2014 concerning Villages. In this study, the researcher used a normative research methodby examining the village regulations in depth. Primary legal materials are authoritatuve legal materials in the form of laws and regulations. Village dependence is the most obvious violence against village income or financial sources. Various financial assistance from the government has made the village dependent on financial sources from the government. The use of regional development funds is intended to support activities in the management of Regional Development organizations. Therefore, development funds should be managed properly and smoothly, as well as can be used effectively to increase the people economy in the regions. This research shows that the law was made to regulate and support the development of local economic potential as well as the sustainable use of natural resources and the environment, and that the village community has the right to obtain information and monitor the planning and implementation of village development.

scholarly journals PENGUATAN PERAN APARATUR PEMERINTAHAN DESA DALAM MELAKSANAKAN TUGAS PEMERINTAHAN DESA DI KABUPATEN INDRAMAYU JAWA BARAT

2021 ◽  
Vol 3 (2) ◽  
Author(s):  
Rasji Rasji
Keyword(s):  
Central Government ◽  
Government Officials ◽  
Village Community ◽  
The People ◽  
The Republic ◽  
The Government ◽  
Village Government ◽  
The Village ◽  
Technical Guidance

Village government is the lowest level of government in the Government of the Republic of Indonesia. Its existence is very strategic for the implementation of programs of the central government, local government, and the wishes of the village community, so that the village government can help create a balance between the goals desired by the state and those desired by the people, namely the welfare of the people. For this reason, the role of village government officials is important to achieve the success of implementing village government tasks. In fact, there are still many village government officials who have not been able to carry out their duties and authorities properly and correctly. How are efforts to strengthen the role of village government officials so that they are able to carry out their duties and authority properly and correctly? One effort that can be done is to provide technical guidance to village government officials regarding village governance, the duties and authorities of village government officials, as well as the preparation of village regulations. Through this activity, it is hoped that the role of the village government apparatus in carrying out their duties and authorities will be strong, so that their duties and authorities can be carried out properly and correctlyABSTRAK;Pemerintahan desa adalah tingkat pemerintahan terendah di dalam Pemerintahan Negara Republik Indonesia. Keberadaannya sangat strategis bagi penerapan program pemerintah pusat, pemerintah daerah, dan keinginan masyarakat desa, sehingga pemerintah desa dapat membantu terciptanya keseimbangan tujuan yang diinginkan oleh negara dan yang diinginkan oleh rakyat yaitu kesejahteraan rakyat. Untuk itu peran aparatur pemerintahan desa menjadi penting untuk mencapai keberhasilan pelaksanaan tugas pemerintahan desa. Pada kenyataannya masih banyak aparatur pemerintahan desa yang belum dapat melaksanakan tugas dan wewenangnya dengan baik dan benar. Bagaimana upaya menguatkan peran aparatur pemerintahan desa, agar mampu menjalankan tugas dan wewenangnya secara baik dan benar? Salah satu upaya yang dapat dilakukan adalah memberikan bimbingan teknis kepada aparatur pemerintahan desa mengenai pemerintahan desa, tugas dan wewenang aparatur pemerintah desa, maupun penyusunan peraturan desa. Melalui kegiatan ini diharapkan peran aparatur pemerintahan desa dalam melaksanakan tugas dan wewenangnya menjadi kuat, sehingga tugas dan wewenangnya dapat dilaksanakan dengan baik dan benar.

scholarly journals Disclosing The Village-Owned Enterprises (BUMDes) Financial Management Accountability

2021 ◽  
Vol 921 (1) ◽  
pp. 012001
Author(s):  
Andriana ◽  
Sudarno ◽  
A N Utami ◽  
A B Susanto ◽  
Kurniaty
Keyword(s):  
Qualitative Research ◽  
Data Collection ◽  
Financial Management ◽  
Good Governance ◽  
Descriptive Analysis ◽  
Public Funds ◽  
The People ◽  
The Government ◽  
The Village ◽  
Collection Methods

Abstract accountability are characteristics of Good Governance. Accountability are very important in managing an entity, especially for entities that carry out the mandate of the people and manage public funds such as BUMDes. BUMDes that have the mandate of capital, have large roles and duties, BUMDes must be able to account for and report the results of their financial management as a form of accountability to the government and society. This study aims to determine how the financial management of BUMDes To analyze the level of accountability of BUMDes Mekar Lestari’s financial management in 2019. This type of research is a qualitative research using descriptive analysis. The data collection methods used were interview and documentation techniques. The results showed that: The financial management of BUMDes Mekar Lestari consists of planning, implementation, administration, reporting and accountability and supervision stages. Some indicators for the financial management accountability of BUMDes Mekar Lestari in 2019 have also not been fulfilled as regulated in the Banyuwangi Regency Regional Regulation No. 13 of 2015 and Banyuwangi Governor Regulation No. 17 of 2019

scholarly journals BUMDESMA EMPOWERMENT IN WARUNGKIARA VILLAGE, SUKABUMI TO BECOME AN INDEPENDENT VILLAGE

EkoPreneur ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 185
Author(s):  
Dewi Gunherani
Keyword(s):  
Rural Communities ◽  
Driving Force ◽  
Research Method ◽  
Social Economy ◽  
Accurate Information ◽  
Village Community ◽  
The People ◽  
The Government ◽  
Definition Of ◽  
The Village

Bundesma empowerment is the  process of developing a village's economy. This program took the initiative to start a process of Social Economy activities that could improve the economic situation and conditions of the village community in Sukabumi, especially in the Warungkiara. In the  Empowerment activities, the participation of the Bundesma and the village community as a driving force for economic development is overseen by the Government.  The main objective of empowering Bundes and Bundesma is an independent village. This activity intends that rural communities in the Warungkiara area can turn their village into an independent village. The definition of an Independent Village is a village that is able to manage the economy of each citizen without the assistance of other parties. The creation of this condition reflects the strong willingness of the people of the village to move forward, the village that produces their products / works that are proud of and the ability of the village to meet their needs. In empowering Bundes and Bundesma  there are several problems that hamper them including; Difficulties in product marketing, financial limitations and limited human resources (HR).  In this study, the researchers used qualitative naturalistic methods. Qualitative naturalistic is a method that is carried out in the actual conditions that occur at the research location. This research method offers convenience and freedom for researchers to obtain accurate information from informants in the warungkiara sub-district. The results showed that in Warungkiara sub-district there were 12 Bundes in 12 villages and 2 Bundesma.  Keywords : Empowerment, Bundes, qualitative, marketing, financial, HRD  

EFEKTIVITAS PEMBERLAKUAN PEMBATASAN KEGIATAN MASYARAKAT DI KECAMATAN BANJARWANGI KABUPATEN GARUT

2021 ◽  
pp. 45-50
Author(s):  
Indah Aqilah Febriani ◽  
Muhammad Khainur Fahlawi ◽  
Menara Yosua Parluhutan
Keyword(s):  
Research Method ◽  
Government Policies ◽  
Scientific Journals ◽  
Community Activities ◽  
Village Community ◽  
The People ◽  
Global Issue ◽  
Library Studies ◽  
The Government ◽  
The Village

Pembatasan pemberlakuan kegiatan masyarakat is one of the government's programs in tackling and breaking the chain of covid-19 spread that continues to grow in Indonesia. Covid-19 is rapidly developing and becoming a global issue that impacts all lives in different countries. This makes the government both central and village level must think about various strategies in an effort to prevent its spread. In addition to strategic from the government, participation from the community is also indispensable in efforts to prevent its spread. In addition, we also found participation from the people of Kecamatan Banjarwangi, Kabupaten Garut who participated in the prevention of Covid-19 by implementing policies that have been set by the government. The purpose of this research is to know in detail the form of community participation in the handling of Covid-19 in Kecamatan Banjarwangi, Kabupaten Garut. The research method is descriptive and uses qualitative methods. Meanwhile, for data collection is used library studies derived from data sources derived from scientific journals, book literature, and official websites that are then described through analysis that describes the application of government policies, namely with Pembatasan pemberlakuan kegiatan masyarakat (PPKM) in the response to the Covid-19 pandemic outbreak in Kecamatan Banjarwangi, Kabupaten Garut. The results of this study explain that the application of government policies through PPKM in the district of Banjarwangi, Garut includes participation in planning, participation in the implementation, with the use of masks when traveling, restrictions on community activities without clear purpose, and restrictions on the operating hours of vehicle activities and business activities (shops). The implementation of PPKM activities in countering the Covid-19 pandemic in Kecamatan Banjarwangi, Kabupaten Garut seems to have been running effectively. With the involvement of the village community is very petrified this government program in tackling Covid-19, because the villagers are very understanding of the situation and conditions of the community in the environment. After the involvement of other agencies such as the TNI / POLRI is also very helpful smoothly this program with the creation of security and order during the activities. The purpose of restrictions on the implementation of community activities is to suppress and stop the positive number of Covid-19 in Kecamatan Banjarwangi, Kabupaten Garut. Keywords: Effectiveness: Restrictions on Community Activities; Kabupaten Garut

scholarly journals TINJAUAN YURIDIS TENTANG PENYALAHGUNAAN TANAH MILIK DAERAH OLEH MASYARAKAT DESA DAHA KABUPATEN DOMPU

2019 ◽  
Vol 6 (2) ◽  
pp. 108
Author(s):  
Mu`adz Mu`adz ◽  
Komang Sundara
Keyword(s):  
Problem Solving ◽  
Local Government ◽  
Data Sources ◽  
Primary Data ◽  
Mediation Process ◽  
Village Community ◽  
The People ◽  
The Government ◽  
The Village ◽  
Selection Of

Tujuan dari penelitian ini untuk mengetahui bentuk-bentuk penyalahgunaan tanah milik daerah oleh masyarakat Desa Daha Kabupaten Dompu dan langkah-langkah yang ditempuh oleh pemerintah dan masyarakat dalam menyelesaikan penyalahgunaan tanah milik daerah oleh masyarakat Desa Daha Kabupaten Dompu. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis penelitian yuridis empiris dengan pendekatan sosiologis hukum. Metode pengumpulan data menggunakan wawancara dan dokumentasi. Sedangkan jenis data yang digunakan adalah data primer yang digunakan dalam penelitian ini adalah data yang diperoleh dari hasil pencatatan dan dokumentasi hasil penelitian. Sumber data diperoleh dari hasil wawancara dan dokumentasi. Hasil penelitian ini yaitu 1) bentuk-bentuk penyalahgunaan tanah milik daerah oleh masyarakat antara lain (a) tanah milik pemda dijadikan jaminanhutang (b) menjual lepas tanah milik pemda (c) menggadaikan kepada pihak lain yang dilakukan oleh 70 orang warga. 2) langkah-langkah yang ditempuh oleh pemerintah dan masyarakat dalam menyelesaikan penyalahgunaan tanah milik daerah oleh masyarakat desa dilakukan dengan cara mediasi. Langkah yang ditempuh oleh Badan Pertanahan Nasional (BPN) antara lain (a) sepakat untuk menempuh proses mediasi (b) memahami masalah-masalah (c) membangkitkan pemilihan pemecahan masalah (d) mencapai kesepakatan (e) melaksanakan kesepakatan, bentuk mediasi yang dilakukan oleh Badan Pertanahan Nasional (BPN) adalah mediasi diluar pengadilan (Non Litigasi). The purpose of this study was to find out the forms of misuse of land owned by the people of Daha Daha Village and the steps taken by the government and the community in resolving the misuse of land owned by the people of Dompu District Daha Village. The type of research used in this study is a type of empirical juridical research with a sociological legal approach. Methods of data collection using interviews and documentation. While the type of data used is the primary data used in this study are data obtained from the results of recording and documentation of research results. Data sources were obtained from interviews and documentation. The results of this study are 1) the forms of misuse of land owned by the community, including (a) the land owned by the local government as collateral for debts (b) selling off land owned by the local government (c) pawning to other parties by 70 residents. 2) steps taken by the government and the community in resolving misuse of land owned by the village community by mediation. Steps taken by the National Land Agency (BPN) include (a) agreeing to take a mediation process (b) understanding the problems (c) generating selection of problem solving (d) reaching an agreement (e) implementing the agreement, the form of mediation carried out by National Land Agency (NLA) is mediation outside the court (Non Litigation)

scholarly journals ANALISIS TERHADAP TATA KELOLA KEUANGAN DESA CITALEM KECAMATAN CIPONGKOR KABUPATEN BANDUNG BARAT

2019 ◽  
Vol 1 (2) ◽  
pp. 126
Author(s):  
Bambang Agus Diana
Keyword(s):  
Financial Management ◽  
Current Knowledge ◽  
Community Empowerment ◽  
Factual Knowledge ◽  
Regional Government ◽  
Village Community ◽  
The Government ◽  
Village Government ◽  
Financial Arrangements ◽  
The Village

Abstrak  Salah satu yang menjadi kebutuhan dalam meningkatkan pengetahuan pemerintahan desa saat ini adalah mengenai pengelolaan keuangan desa, karena tidak sedikit pemerintahan desa masih kurang paham dalam pengelolan tata keuangan yang baik dan benar, apalagi sekarang ini banyak bantuan pemerintah yang diberikan kepada desa, salah satunyanya dana desa, yang semakin besarnya pemberian dana desa yang diberikan pemerintah, sehingga perlu adanya pengelolaan keuangan yang baik dan benar.Dengan disahkannya UU No. 6 Tahun 2014 tentang Desa pada tanggal 15 Januari  2014, pengaturan tentang desa mengalami perubahan secara signifikan. Dari sisi regulasi, desa (atau dengan nama lain telah diatur khusus/tersendiri) tidak lagi menjadi bagian dari UU No. 32 Tahun 2004 tentang Pemerintahan Daerah. Pada hakikatnya UU Desa memiliki visi dan rekayasa yang  memberikan kewenangan luas kepada desa di bidang penyelenggaraan pemerintahan desa, pelaksanaan pembangunan desa, pembinaan kemasyarakatan desa, dan  pemberdayaan masyarakat desa berdasarkan prakarsa masyarakat, hak asal usul, dan adat istiadat desa.  Tujuan dari penelitian ini adalah untuk memperoleh pengetahuan faktual berkenaan dengan perencanaan anggaran, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban pengelolaan keuangan desa di Desa Citalem Kecamatan Cipongkor Kabupaten Bandung Barat.  Keuangan  Desa adalah semua hak dan kewajiban Desa dalam rangka  penyelenggaraan pemerintahan desa yang dapat dinilai dengan uang termasuk didalamnya segala bentuk kekayaan yang berhubungan dengan hak dan kewajiban desa tersebut. Pendapatan Desa diterima dan disalurkan melalui rekening kas Desa dan penggunaannya ditetapkan dalam APB Desa. Abstract  One of the requirements in increasing the current knowledge of village government is regarding village financial management, because not a few village governments still lack understanding in the management of good and right financial arrangements, especially now that much of the government assistance is given to villages, one of which is village funds. , the increasing amount of village funding provided by the government, so that there is a need for good and correct financial management. With the enactment of Law No. 6 of 2014 concerning Villages on January 15, 2014, arrangements regarding villages experienced significant changes. In terms of regulation, villages (or with other names arranged specifically / separately) are no longer part of Law No. 32 of 2004 concerning Regional Government. In essence, the Village Law has a vision and engineering that gives broad authority to the village in the field of village administration, the implementation of village development, village community development, and village community empowerment based on community initiative, origin rights, and village customs. The purpose of this study is to obtain factual knowledge regarding budget planning, implementation, administration, reporting, and accountability of village financial management in Citalem Village, Cipongkor District, West Bandung Regency. Village Finance is all Village rights and obligations in the context of the administration of village governance that can be assessed with money including all forms of wealth related to the rights and obligations of the village. Village income is received and channeled through the village cash account and its use is determined in the Village APB.

scholarly journals TINJAUAN YURIDIS TENTANG PEMBENTUKAN ORGANISASI PEMERINTAHAN DESA BERDASARKAN PP NOMOR 72 TAHUN 2005 TENTANG DESA (Studi di DesaTawali Kecamatan Wera Kabupaten Bima)

2016 ◽  
Vol 4 (1) ◽  
pp. 35
Author(s):  
Zaini Bidaya ◽  
Ramzin Ardiansyah
Keyword(s):  
Government Regulation ◽  
Conceptual Approach ◽  
Construction Company ◽  
Government Organizations ◽  
The People ◽  
The Government ◽  
Village Government ◽  
The Right ◽  
Consultative Body ◽  
The Village

Abstrak: Pemerintah Desa yang ada sekarang ini adalah Pemerintahan Desa yang sesuai dengan jiwa UUD Negara RJ 1945 yang selanjutnya disingkat (UUDNRI Tahun 1945) yaitu memperhatikan dan menghormati hak asal usul yang bersifat istimewa. Oleh karenanya mempunyai keharusan bahwa dalam melaksanakan pembangunan disegala bidang guna memcapai hasil yang optimal, mau tidak mau harus mengikutsertakan masyarakatyang ada di desa, pemerintah desa sebagai penyelenggara pemerintahan terendah yang langsung berhadapan dengan masyarakat sebagai pelaksana pembangunan agar semakin mampu menggerakkan masyarakat untuk berpartisipasi dalam pembangunan.Metode yang digunakan dalam penelitian ini adalah penelitian empiris dengan metode pendekatan perundang-undangan (StatuteApproach), pendekatan konseptual (ConceptualApproach) dan pendekatan lapangan. Metode pengelohan dan análisis data yang dipergunakan adalah análisis data dan bahan hukum.Dari hasilpenelitianiniadalahadabeberapajenis pembentukan organisasi pemerintahan desa yaitu pembentukan organisasi Kepala Desa, Badan Permusyawaratan Desa (BPD), Sekertaris Desa dan Kepala-kepala Urusan Desa. Dalam melakukan proses pembentukan organisasi pemerintahan desa dilakukan pembentukan kepengurusan pemerintahan desa. Dalam membuat dan menetapkan, aparatur pemerintahan desa tidak lepas dari peraturan-peraturan yang ada dan berlaku sekarang, Hal ini dapat dilihat di Peraturan Pemerintah Nomor 72 Tahun 2005 dan Daerah KabupatenBima Nomor 02 Tahun 2007 Tentang PedomanPenyusunandan Tata KerjaPemerintahanDesa, Bima 2007 danperaturandaerahNomor 07 Tahun 2006 tentangBadanPermusyawaratanDesa (BPD), Bima 2006. Abstract:  The village government there right now is the Village Administration in the spirit of the State Constitution 1945, hereinafter abbreviated RJ (UUDNRI 1945) is to pay attention and respect the right of the origin of which is special. Therefore has the necessity that in carrying out development in all fields in order to striking an optimal result, inevitably have to involve the society in the village, the village government as the organizer of the lowest government that directly deal with the public as the construction company to be more able to mobilize the people to participate in development.Metodeyang used in this research is empirical approach legislation (StatuteApproach), the conceptual approach (ConceptualApproach) and the field approach. Pengelohan methods and analysis of data used is the analysis of data and legal material.Hasilpenelitianiniadalahadabeberapajenis establishment of the village government organizations namely the establishment of the organization Village Chief, Village Consultative Body (BPD), Village Secretary and Heads of Village Affairs. In the process of the establishment of the village government organization conducted the formation of village government stewardship. In making and sets, apparatus village administration can not be separated from the regulations that exist and apply now, It can be seen in the Government Regulation No. 72 of 2005 and Regional Bima Regency Number 02 Year 2007 on PedomanPenyusunandan Tata KerjaPemerintahanDesa, Bima 2007 danperaturandaerahNomor 07, 2006 tentangBadanPermusyawaratanDesa (BPD), Bima, 2006.

scholarly journals TRANSPARANSI PENGELOLAAN DANA DESA DI DESA MELILIAN KECAMATAN GELUMBANG KABUPATEN MUARA ENIM

2021 ◽  
Vol 3 (2) ◽  
pp. 79-90
Author(s):  
Umi Purwanti
Keyword(s):  
Qualitative Method ◽  
Fund Management ◽  
Management Mechanism ◽  
The Public ◽  
Village Community ◽  
The People ◽  
Access Information ◽  
The Government ◽  
Village Government ◽  
The Village

Transparency is one of the principles that can guarantee access or freedom for all people to obtain information about the administration and management carried out by the government. With the principle of transparency, it is hoped that the Melilian Village government, Gelumbang District, will manage the Village Fund transparently and involve the Village community. This study aims to describe the management of Village Funds and the mechanisms for managing Village Funds carried out by the Melilian Village Government, Gelumbang District, Muara Enim Regency. The method used in this research is descriptive qualitative method. Data collection techniques in this study include, observation, interviews and documentation. The results showed that the management of the Village Fund carried out by the Melilian Village government, Gelumbang District, was in accordance with the applicable laws and regulations and involved the community from the planning, implementation, administration, reporting and accountability stages to the delivery of development results. Based on the transparency indicator, it shows that there is availability of document accessibility as well as completeness, clarity and convenience for the public to access information as a whole with the installation of billboards and information boards at several points. This study concludes that Melilian Village, Gelumbang Subdistrict, has carried out the process of the Village Fund management mechanism in stages by involving several related elements including the people of Melilian Village, Gelumbang District.

scholarly journals The Role of the Government in Increasing Community Welfare in Pohuwato Regency

2019 ◽  
Vol 6 (1) ◽  
pp. 9
Author(s):  
Edy Sijaya
Keyword(s):  
Research Approach ◽  
Improvement Program ◽  
Village Community ◽  
The People ◽  
Livestock Farmers ◽  
District Government ◽  
The Government ◽  
Village Government ◽  
The Village

This research aims to determine the role of the village government in improving the welfare of the people of Bulili Village in Duhiadaa District, Pohuwato Regency. The research approach uses descriptive research which provides an overview of how the government plays a role in improving the welfare of the community in the village of Bulili, Duhiadaa District, Pohuwato Regency. Informants were the village head, village head, BPD chairman, LPM Chair, village treasurer and Bulili village community leaders. The results showed that the Bulili Village Government in improving community welfare carried out three programs such as: 1) agricultural production improvement program. For the economic sector the Bulili village government planned assistance that would improve the economy of Bulili villagers such as providing rice seeds, corn seeds, tractor assistance, Hansplayer (tengki) assistance, fertilizer assistance, and PNPM assistance, 2) program to increase livestock production, namely the collaboration of district government, sub-district government and Bulili village government in the form of providing assistance for productive superior cows and productive goat seeds to village community livestock farmers bulili which was formed by the village village government. 3) development of village livestock agribusiness, which is to form a group of livestock farmers who are given the assistance of productive cow and goat seeds to each group to be managed as part of a government program in order to improve the welfare of the village community. In addition, the formation of livestock farmer groups is one of the right solutions in increasing livestock business in the village, various livestock businesses such as the procurement of productive seeds, prevention of livestock diseases and access to marketing can be done in groups and work together which in turn increases profits and business income in order to improve the welfare of the people in Bulili village.

scholarly journals Good Village Governance in Financial Management to Create Independent Village: Study of Pecatu Village Government

2020 ◽  
Vol 10 (3) ◽  
pp. 334-344
Author(s):  
Bayu Adhinata ◽  
◽  
I Ketut Darma ◽  
Ni Wayan Sirimiati ◽  
◽  
...  
Keyword(s):  
Financial Management ◽  
Qualitative Approach ◽  
Central Issue ◽  
The People ◽  
Village Governance ◽  
The Government ◽  
Village Government ◽  
Head Of Government ◽  
The Village

Village independence is a central issue that is of concern to the government at this time. Village funds provided by the central and regional governments are a way to realize development starting at the village level. The assumption is that when the village is economically, socially, and politically independent, it will support the strength of the state. However, village funds must also be appropriately managed so that village development can be maximized. Good management is an absolute focus to make it happen. Pecatu Village as one of the villages that receive village funds must also make good arrangements to create an independent Pecatu Village, one of which is through village financial management towards an independent village. This study aims to see how the implementation of good village governance through good village financial management is to create an independent village. This study uses a qualitative approach to seeing and analyzing the phenomena and events that occur in the village of Pecatu. The informants in this study were the Head of Pecatu Village, the Head of Government Affairs, the Head of Financial Affairs, and the people of Pecatu Village. The results of this study indicate that Pecatu Village has implemented the principles of good village governance in village financial management to create village independence. One of the efforts to create an independent village is through optimizing the role of village-owned enterprises that help improve the community's economy and village income.

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