Article
KAJIAN EVALUASI SISTEM PERENCANAAN, PENGANGGARAN, PENATAUSAHAAN DAN PELAPORAN KEUANGAN DESA DI KABUPATEN KONAWE KEPULAUAN
Journal Publicuho, Vol. 8 No. 4 (2025), hlm. 2741–2749
Abstrak
This study aims to evaluate the village financial management system in Konawe Islands Regency, covering planning, budgeting, administration, and reporting, based on Minister of Home Affairs Regulation No. 20 of 2018 and Regent Regulation No. 34 of 2023. A descriptive quantitative method with a Guttman scale was applied to 20 sample villages, involving village officials and community members. The results show that planning (46.88%), budgeting (48.21%), and administration (19.17%) have not been systematically implemented, while reporting (56.67%) is already in accordance with the regulations. Overall, the system has not fully complied with the regulatory standards due to limited human resources, insufficient guidance, inadequate technological infrastructure, bureaucratic constraints, and low transparency. These factors hinder effective implementation. The study recommends strengthening village apparatus capacity through training and certification, optimizing community participation in planning, using accurate data, improving coordination, digitalizing administrative processes, conducting regular internal audits, publishing financial reports, establishing an independent supervisory team, simplifying reporting mechanisms, accelerating APBDes approval, and enhancing external oversight and the role of the Village Consultative Body (BPD) to improve village financial governance.