Electronic Theses and Dissertation

ABSTRACT



The laws of Republic Indonesia No. 6 year 2014 concerning the Villages is
a product of the reformation era that became initial form of village autonomy in
governing nor managing the Village’s finance. Considering the funds received by
the village is sufficiently a large number and keeps increasing every year, then in
governing and managing village’s finance, it required for reliable village
apparatuses capacity and other appropriate fasilities in order to make the
implementation more purposeful and more accountable. This study was conducted
to provide empirically overview about the readiness of village apparatuses in
implementating village finance in accountability in accordance to Law No. 6 of
2014 concerning the village.
This research was conducted in eight villages in District of Gayo Lues,
consists of, Jawa, Durin, Bacang, Bukit, Porang, Raklunung, Badak and
Panglime Linting. This research is descriptive study which used qualitative data
by conducted interview and documentation. The result shows that in eight villages
sampled, only one village were not ready in the planning process and
accountability of village finance. The problem faced by village apparatuses in
managing village’s finance is the lack of qualified human resources and have
understanding about management of village’s finance, it results the village
apparatuses prefer to use third parties services in preparing and formulating the
reports required.


Key words: The Laws of Village, Village Apparatuses Capacity, Village’s Finance
Management, Accountability.

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