Financial Management in Guyangan Village within the Indonesian National Financial System

Authors

  • A. Septianto Student of Accounting Study Program, Faculty of Economics and Business Universitas Terbuka, Indonesia

DOI:

https://doi.org/10.33830/fiba.v1i2.6947.2024

Keywords:

Village Financial Management, Indonesian Financial System, Accounting

Abstract

Law No. 22 of 1999 and Law No. 25 of 1999, which were later replaced by Law No. 32 of 2004 and Law No. 33 of 2004, changed the relationship between the central government and regional authorities. These laws became the legal basis for the decentralization process in Indonesia by granting significant authority to regional governments (regencies or cities). Since the enactment of these laws, the Indonesian government has undergone significant changes, transitioning from a centralized government to a decentralized one. The implementation of autonomy spans from provinces, regencies/cities to villages. The purpose of this study is to understand how financial management at the village level operates within Indonesia's national financial system.

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Published

2024-06-28

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Section

Articles