Evaluasi Pengelolaan Keuangan Desa Berdasarkan Permendagri No. 20 Tahun 2018 di Desa Wearlilir Kecamatan Kei Kecil Kabupaten Maluku Tenggara

Abstract

This study aims to analyze financial management in Wearlilir Village based on the provisions of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The study used descriptive qualitative methods to obtain an in-depth overview of village financial management practices. Data collection techniques included direct observation of village financial administration activities, in-depth interviews with key informants including the Village Head, Village Secretary, and Head of Finance, and a documentary study of village financial planning, implementation, and reporting documents. The results indicate that, in general, Wearlilir Village's financial management has followed the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. However, several weaknesses were identified, including the lack of a formal Activity Management Team (TPK) and delays in submitting financial accountability reports. Therefore, this study recommends increasing the capacity of village officials through training, strengthening transparency and accountability, and enhancing the oversight role of local government and community participation to achieve more effective and orderly village financial management.