OPTIMALISASI PERAN KECAMATAN DALAM PENGELOLAAN KEUANGAN DESA

Abstract

This research is about Optimalization of District Role in Village Financial Management. The
purpose of this study is to optimize the role of sub-districts in village financial management.
This study uses normative legal research methods (legal research), ie. studies that refer to the
principles, norms contained in laws and regulations, ranging from Laws, Government
Regulations, Ministerial Regulations, Regional Regulations/Qanun, Governor Regulations and
Regents Regulations relating to the duties of sub-districts in the guidance and supervision
village finance. The approach used in this study is the state approach, and the concept
approach, by examining the research material consisting of primary, secondary and tertiary
legal materials. The research material is analyzed by qualitative approach, with the aim to
understand the meaning of the legal material that has been collected, which then interpreted
normatively, logically and systematically by using inductive method. The results of this study
indicate that the function of guidance and supervision that has been carried by the sub-district
does not clearly reveal the intent and how the business process runs. The definition of village
financial management is evident in 5 aspects: planning, implementation, administration,
reporting, and accountability need to be clarified by stating the extent of the role of the
kecamatan in each stage. In the planning aspect, the sub-districts need to be involved
intensively when the village government processes the village development planning. This is
aimed at ensuring that the development planning prepared by the village government is in line
with regional development planning. District / city governments need to facilitate kecamatan to
increase their role in supervising village financial management. One thing that can be done is
to facilitate kecamatan devices to obtain education, training, in the framework of competence
development. Provincial governments can play a role in financing aspects to strengthen the
capacity of kecamatan equipment through education and training.