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This study aims to determine the process of implementing financial management in villages throughout the Kabila Bone District, Bone Bolango Regency and assessing the implementation according to the criteria in the applicable regulations and comparing these assessments in all studied villages. Assessment of the process of village financial management stages from the level of implementation Very Good, Good, Fairly Good, Less Good, and Not Good. This research is a quantitative research using descriptive statistical methods using a questionnaire that was previously tested for validity and reliability, which is then analyzed using the continuum line technique and draws conclusions. The results of the study obtained that financial management was in the fairly good category, where planning, implementation, reporting, and accountability obtained a fairly good score, while for administration a good score was obtained. The main inhibiting factor in implementing village financial management in Kabila Bone District, Bone Bolango Regency, is that human resources still lack an understanding of how to manage village finances and what stages must be done. So to overcome this, it is recommended to conduct technical guidance for village officials by local governments related to village financial management which is carried out regularly. |
