Analysis of financial management in the implementation of Minabua Village development, Mimika Regency

Abstract

Purpose: This study aims to 1. analyze financial management in the implementation of the development of Minabua Village, Mimika Regency. The main focus of this study is to assess the extent to which the planning, implementation, and reporting processes of the village budget have been carried out in accordance with the principles of 2. transparency, accountability, 3. participatory, and effective. The importance of 4. Monitoring and evaluation of village funds as an instrument to improve the welfare of village communities, so good financial management is the main requirement in realizing village development. Research methodology: This study uses a descriptive qualitative approach with data collection techniques in the form of surveys, observations, in-depth interviews, and documentation studies. Informants in this study consisted of village officials, community leaders. Data were analyzed through the process of data reduction, data presentation, and drawing conclusions. Results: The results of the study indicate that 1. the financial management of Minabua Village has developed, In terms of planning, although it has involved community participation through village deliberations, it has not fully reflected the priority needs of the community. In implementation, 3. Accountability and Financial Transparency are good but there are still obstacles that are still lacking 4. Community Participation in Village Development. Reporting and accountability have not fully run according to the rules due to the lack of technical understanding of village officials. Supervision and 5. Monitoring and evaluation by the regional government are still weak and tend to be purely administrative