Social Science and Human Research Bulletin

Village financial management is a crucial aspect in realizing transparent, accountable, and participatory village governance. Along with the increasing allocation of village funds through fiscal decentralization policies, various irregularities and inefficiencies have emerged, particularly in rural areas such as North Sumatra. This study aims to explore the experiences and perceptions of village officials in managing village finances using a descriptive phenomenological approach. Data were collected through in-depth interviews with village apparatus, treasurers, and oversight officials in several districts across North Sumatra. The findings reveal that although village officials have utilized the Siskeudes application as a financial management tool, their understanding of regulations and good governance principles remains limited. Moreover, the reliance on third parties (such as village facilitators) and the lack of community participation have resulted in a management process that is predominantly administrative and formalistic, lacking in true accountability. The study concludes that strengthening human resource capacity, enhancing internal oversight, and fostering active community involvement are key to improving the village financial management system in North Sumatra. This research provides a concrete depiction of the dynamics and challenges faced by village governments in implementing effective and integrity-based financial governance.

Accountability, Village Financial Management, Phenomenological, Siskeudes and North Sumatra.

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