CRITICAL REVIEW OF IMPLEMENTATION OF VILLAGE FINANCIAL MANAGEMENT PRINCIPLES BASED ON LAWS AND REGULATIONS IN REALIZING SUSTAINABLE NATIONAL DEVELOPMENT

The village is the beginning of the implementation of government policies into the community as a representation of the presence of the state. The village is the vanguard that is directly related to the community. To support this great responsibility, the village government is given the authority to manage village finances as a means to implement the realization of a prosperous society as the embodiment of sustainable national development. Therefore, this scientific paper examined and critically analyzed the financial management of villages that should be carried out under the principles of village management based on the mandate of applicable laws and regulations. To analyze the subject matter in this scientific paper, the research method used was the normative legal research method. Because what was studied and analyzed were the laws and regulations related to village financial management, which were elaborated with an analysis of social problems about village financial management. Eventually, this scientific paper can reveal the dynamics of the principles of village financial management that occur in the process of realizing sustainable national development.