Village Financial Management Through Good Governance: Challenges Faced by Village Governments in Managing Village Funds

The purpose of this study is to analyze the village financial management model through the principles of good governance. The research method used a qualitative method with a case study design, data collection through observation techniques, in-depth interviews, and document analysis. Data validity was through triangulation of data sources and collection methods. The research informants numbered 17 people. Data analysis included data collection, data presentation, data condensation, and drawing conclusions. The results of the study indicate that accountability exists, but is not accompanied by commitment. Community participation focuses more on development results than on monitoring budget use. The use of village websites for financial transparency is still minimal. Law enforcement still shows non compliance with regulations in village financial management, so the concept of preventive supervision is needed. Conclusion The study shows that the Kapas Village Government has not fully implemented the principles of good governance in financial management. The limitations of this study relate to the lack of coverage of aspects of equality, vision, strategy, responsiveness, and consensus-oriented principles in village financial management. These limitations can be recommendations for further research. The implications of this study are the development of financial management concepts in village governance in Indonesia.