Abstract:

The test of this study was to analyze the application of the Village Financial System in Sukmajaya village, Ragajaya village, and Bojonggede village, Bogor Regency. The village financial system is an application developed by the Finance and Development Supervisory Agency and the Directorate General of Village Governance of the Ministry of Home Affairs to help village governments be more independent in managing village finance effectively and efficiently, and to increase transparency in village financial accountability. This study uses qualitative-descriptive methods through in-depth interviews. The results of this study indicate that the application of the Village Financial System in managing village finance has not gone well, even though the Village Financial System is a village aid in creating good financial management. In addition, there are several factors that influence the implementation of the Village Financial System such as leadership, resources, commitment and communication.