This study aims to determine the process of
implementing financial management in villages
throughout the Kabila Bone District, Bone Bolango
Regency and assessing the implementation according to
the criteria in the applicable regulations and comparing
these assessments in all studied villages. Assessment of the
process of village financial management stages from the
level of implementation Very Good, Good, Fairly Good,
Less Good, and Not Good. This research is a quantitative
research using descriptive statistical methods using a
questionnaire that was previously tested for validity and
reliability, which is then analyzed using the continuum
line technique and draws conclusions. The results of the
study obtained that financial management was in the
fairly good category, where planning, implementation,
reporting, and accountability obtained a fairly good score,
while for administration a good score was obtained. The
main inhibiting factor in implementing village financial
management in Kabila Bone District, Bone Bolango
Regency, is that human resources still lack an
understanding of how to manage village finances and
what stages must be done. So to overcome this, it is
recommended to conduct technical guidance for village
officials by local governments related to village financial
management which is carried out regularly.
Keywords :
Analysis; Evaluation; Village Financial Management.