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.


I. INTRODUCTION
Governance has been variously defined as the exercise of authority or control to manage a country's affairs and resources‖. Good governance requires that the government is governed in accordance with the governance principles, namely, transparency, accountability, [1] The village's financial management is one of the responsibilities of the local government mandated by Law. Financial management in the village must be carried out in line with the mandate of existing laws and regulations. It will undoubtedly need close monitoring and oversight. Village financial management requires a high level of accuracy due to the social, cultural, and geographical characteristics of various village regions in Indonesia. The principles of village financial management have evolved into a direction to serve as a standard guideline for village governments across Indonesia as they carry out their obligations in village financial management.
In general, village governance is regulated by Law No. 6 of 2014 concerning Villages. In its arrangement, the law explains that the village is a unitary legal society that has territorial boundaries that are authorized to regulate and manage government affairs, the interests of local communities based on community initiatives, origin rights, and traditional rights that are recognized and respected in the system of government of Indonesia. [2] Furthermore, following the study of this scientific paper, the Village Law explains that Village Finance is all village rights and obligations that can be assessed with money and everything in the form of money and goods related to the implementation of village rights and obligations. Then, specifically, village financial management is defined as a whole activity that includes planning, implementation, management, reporting, and accountability according to the Minister of Home Affairs Regulation No. 20 of 2018 concerning Village Financial Management.
The main objective of village financial management based on productive financial governance will undoubtedly support the community's welfare in the process of sustainable national development. Development is defined as a process of activities carried out to develop or make changes toward a better state. While national is something that relates to the characteristics of a particular nation, in this case, it is the Indonesian nation. Then, it can be concluded that national development is a development from, by, and for the people. [3] In Law 25 of 2004 concerning the National Development Planning System, it is explained that national development is an effort carried out by all components of the nation to achieve state goals. [4] Meanwhile, concerning sustainable development, Law No. 32 of 2009 concerning Environmental Protection and Management defines sustainable development as a conscious and planned effort that combines environmental, social, and economic aspects into development strategies to ensure the integrity of the environment and the safety, ability, welfare, and quality of life of present and future generations. [5] Thus, it is clear that good village financial management as one aspect of sustainable development, namely economic aspects to support the safety, ability, welfare, and quality of life of present and future generations, can contribute to national development.
Then, based on the sustainable national development process that until now continues to develop rapidly, there is a need for critical analysis to evaluate the problems faced in Indonesia's sustainable national development process. One aspect that needs to be critically examined is the management of village finances as one form of the community development process in Indonesia. Thus, this scientific paper will be studied and analyzed related to the implementation of village financial management principles to realize sustainable national development in Indonesia. For many years, government's programs have been directed for development and considerably are concentrated to reduce poverty in which the development aims to improve the social welfare. [6] This is important to be explored more deeply, because good village financial management in accordance with the regulated principles will have a significant impact on the sustainable development process in the community. Both human resource development and economic development. Because the reality on the ground shows that village financial management is very difficult to be accessed by the community for the realization that is actualized in village government programs. So it is difficult for the community to ensure that the village government has contributed to village development according to the needs of the community in its jurisdiction.

II. METHODS
Legislation is a formulation of norms that each state must implement by the mandate of the laws and regulations themselves. It is to realize the creation of legal compliance in the system adopted by Indonesia as a country of Law. Thus, social problems analyzed in-depth in this scientific paper were related to implementing village financial management laws and regulations that mandate the actualization of village financial management principles. Therefore, the method used in this scientific paper was a normative legal research method by examining the dynamics of the implementation of village financial management principles following the mandate of applicable laws and regulations. Normative legal research will be in line with the study of the subject matter of this scientific work. This is because the dynamics of the principles of village financial management in laws and regulations have not been properly actualized by the village government in accordance with the mandated activities.

III. RESULTS AND DISCUSSION
The village marks the beginning of the community's implementation of government policy.
The village is the front directly tied to the community as a manifestation of the state's presence.
The village and its apparatus have their challenges due to this situation. Management grew increasingly varied as the era progressed, including the handling of village finances. The achievement of policy goals will be significantly influenced by the performance of village officials at the forefront. As part of the entire policy implementation process, the village apparatus, at the forefront, occupies the last position that interacts directly with the community-included in the village's financial management. Therefore, it is essential for village officials in Indonesia who are truly qualified, professional, trustworthy, and loyal to truth and goodness to carry out the power given. [7] As one of the government organizations with the largest number and having the widest network spread throughout Indonesia, the village government requires an arrangement of good structure and work procedures so that the internal village government can divide the roles and carry out its main duties and functions optimally. A good governance structure and work ethic will support us in providing services to the village community to realize the welfare of village communities in all corners of Indonesia. [8] including in terms of village financial management. If the village government has good governance of the village finances, it will positively impact people's social lives. Therefore, juridical reviews and implementation of village financial management principles need to be studied further.

A. Juridical Review Of Village Financial Management
Village Fund Management is an inseparable part of Village financial management as stated in the Village Budget so that activities sourced from the Village Fund are accounted for administratively, technically, and legally. [9] To find out the extent to which village financial accountability is regulated, it is necessary to first know the legal basics that form the foundation for village financial management. Various problems still occur in the implementation of village financial management.
Transparency is a form of information disclosure that the village government must perform to allow stakeholders to know and access the widest possible village financial management information. Access to information that has not been widely opened results in many people not knowing how the village government carries out the village financial management. Even in some villages, village finance tends to be closed tightly, and only the village government knows the circulation and financial allocation. The existence of a village financial management planning process that is not based on detailed research means that the use of villages is more often less targeted. In implementing development and community empowerment programs, the village government also often prioritizes nepotism if the program is considered profitable. Typically, program information is not distributed evenly but rather to residents who have a personal relationship with the village government.
One of the efforts that can be made to reveal village financial transparency is the use of information and communication media. The use of information and communication technology in the implementation of governance in Indonesia is not new. The era of globalization demands that the public sector and the private sector integrate technology into its existence. In the current era of globalization, Indonesian society demands increased accountability, transparency, and community participation. [14] This scheme is deemed to be effective in upholding the principle of transparency in village financial management.
Accountability is the principle of government administration that must be accounted for by the public. In terms of accountability for village financial management, there is no financial ceiling in every sector that the village government clearly defines. Thus, spending from village finances is not arranged systematically, and development goals do not have a definite direction. Therefore, the period of targets in national development has the potential to regress. The ceiling in question is the systematic division of each sector. These sectors include education, village infrastructure development, capital assistance, and the development of natural resources and human resources. In addition, the use of village finances in village government spending is still not on target. There are still many uses of village finances that are spent only to realize the village head program (the program during the campaign in contesting the election of the village head) solely without any development renewal that prioritizes the needs of the community following the developments that occur.
The result of village government implementation activities must be accountable to the village community in accordance with the provisions of the legislation. If the accountability principle is not met, it will have implications in the village scope. [15] Participatory is the principle of organizing the village government by involving the Because the principles of transparency, accountability, and participation have been fulfilled, then the orderly and disciplined budget has also been implemented properly as the ultimate principle in the implementation of village financial management.
Based on the description that has been presented, it can be understood that the laws and regulations regulating village financial management have been mandated to be implemented following the principles of transparency, accountability, and participatory, orderly, and disciplined budget. It is intended to ensure that the public can account for the village government's performance in managing village finances. Hence, reality shows that there are still many dynamics in village financial management, including dynamics in the actualization of village financial management principles. It should be a common concern to control the village management process by following applicable laws and regulations. It is intended to provide support in realizing sustainable national development. By actualizing the principles of village financial management that are implemented properly as a form of government support, community productivity will increase, and so the standard of living and welfare of the community too. The government's role as a guarantor of the survival of a prosperous society has a significant impact. It is because the government's behavior will be directed against the people who are in its jurisdiction. Thus, great hopes for improving village financial management following the principles mandated by laws and regulations can be actualized responsibly.

CONCLUSION
The laws and regulations have been strictly stated concerning the principles that must be of participatory has not fully involved the community as the main aspiration distributor. The orderly and disciplined budget principle has not fully implemented the applicable village management guidelines, including village financial management principles. Implementing these principles should be a subject of a joint evaluation because there will never be sustainable national development if the government's performance as a community welfare enhancer is not implemented productively.
As a recommendation for the analysis and review outlined, the village government's supervision of village financial management must be improved again. It will be more productive if a law is formulated that regulates community participation in supervising the village government that covers it in its jurisdiction. In addition, sanctions for not implementing the principle of good village financial management also need to be strictly regulated so that the village government can account for the performance of village financial management to the public by submitting and complying with applicable laws.
Based on the description above and the recommendations that have been proposed, further scientific works can complement the study of this scientific paper in greater depth to discuss the village financial management scheme by involving elements of the community so that there is a balanced evaluation between the government itself and the government itself. has the right and has the authority to supervise village financial management, as well as community elements who are government partners. This aims to make village financial management more targeted and in accordance with community needs.

ACKNOWLEDGMENTS
With sincerity, the author expressed gratitude to the Islamic University of Indonesia for providing full support in preparing this scientific paper. The author hopes that this scientific paper can improve the scientific atmosphere at the Islamic University of Indonesia, which is more productive.