Financial Governance of Village Fund Based on Non-Cash Payments in Lalang Village, Kotawaringin Barat Regency

Abstract

This study aims to analyze the implementation of village fund financial governance based on non-cash payments in Lalang Village, West Kotawaringin Regency. The non-cash payment system is expected to increase transparency, accountability, and efficiency in managing village funds, thereby reducing the risk of misappropriation of funds. In this study, the author found problems in the management of village funds including corrupt behavior and the competence of village apparatus resources who do not understand financial management procedures. The method used in this study is normative law on legal principles, legal systematics and legal identification. The method of collecting legal materials is carried out through document studies and literature studies. As well as data collection techniques by means of literature studies, interviews and other related matters. The results of the study show that the implementation of the non-cash payment system has a positive impact on village financial management, especially in terms of more timely and accurate reporting. However, several obstacles such as uneven technological infrastructure and limited understanding of village officials regarding non-cash technology are challenges that need to be overcome. Therefore, further support is needed in the form of training and infrastructure improvements to ensure the full success of the non-cash payment system at the village level.