Financial Management Planning Of Margomulyo Village Funds From The Perspective Of Samin Teachings To Realize Sustainable Accountability

This study aims to obtain the results of an exploration of Samin culture related to the planning of village fund financial management in Margomulyo village from the perspective of Samin teachings to Realize Sustainable Accountability. The research method employed in this study is a qualitative approach, utilizing a case study design. Data collection techniques include observation, interviews, and document review. At the same time, the data analysis technique employs an interactive analysis model that encompasses data reduction, data presentation, and conclusion. Then, data triangulation is carried out to verify the validity of the data. The results of the study indicate that the planning of village fund financial management, which includes deliberations to determine the priority scale, which involves community participation, the preparation of village financial management plans (RPJMDes, RKPDes, and APBDes), planning mechanisms in village financial management, and transparency, have been implemented in accordance with the Samin teachings. The implications of this study contribute to the body of knowledge in public sector accounting. Practically, this research can serve as a reference for policy-making related to village fund management planning, based on local culture, specifically the teachings of the Samin. Implications Technologically, the research results can be utilized in designing a village information system based on local culture, for example, the APBDes dashboard, which includes the values of honesty (transparency), patience (deliberation process), and narimo (reward fairness), so that it is in line with the social character of the village.