An Analysis of Village Financial Management Principles in the Maintenance of Village Infrastructure under Minister of Home Affairs Regulation No. 20 of 2018

Abstract

This study aims to analyze the implementation of transparency, accountability, participation, orderliness, and budget discipline in village infrastructure maintenance based on the Regulation of the Minister of Home Affairs Number 20 of 2018 Article 2. This study applies a qualitative approach with a case study design. Data collection techniques include observation, interviews, and documentation. The results indicate that the principle of transparency has not been consistently implemented because the 2023 Original Village Budget (APBDes Induk) information board (IDR 1,200,119,000) was taken down     mid-year, and the resived budget (IDR 1,211,335,700) was not republished, restricting public oversight. Regarding accountability, administrative compliance through Village Regulation Number 10 of 2022 lacket concrete actions to address road damage and drainage overflows in the neighborhoods (lindongan). Furthermore, participation was limited to mobilizing physical labor and materials for self-management (swakelola) without equitable community involvement from the planning  stage, triggering dissatisfaction over regional development discipline. However, orderliness and budget discipline aligned with applicable regulations. This study sugessts the necessity of mandatory periodic updates on digital or physical information boards whenever changes occur in the APBDes. It is essential to balance administrative reporting with field execution by providing immediate responses to infrastructure damage. Furthermore, conducting inclusive Musrenbangdes by involving neighborhood representatives from the initial planning stage is vital to minimize developmental disparities.