Counseling on the Role of Village Heads in Increasing Accountability of Binuang Village Financial Management

Abstrak

Village financial management is one of the most crucial aspects of village governance, directly impacting the success of development and the level of public trust in the village government. Since the implementation of the village fund policy, village governments have gained broader authority to manage relatively large budgets. This situation demands a village financial management system that is accountable, transparent, and can be accounted for administratively, legally, and socially. The Village Head, as the holder of village financial management authority, plays a strategic role in ensuring that all stages of village financial management are carried out in accordance with the principles of good governance. However, in practice, various problems are still found, such as a weak understanding of village officials regarding village financial regulations, low quality financial planning and reporting, and the Village Head's suboptimal role in carrying out internal oversight and control functions. This Community Service activity aims to provide counseling and capacity building regarding the Village Head's role in improving the accountability of village financial management. The implementation method includes stages of socialization, counseling, training, implementation of outputs, and evaluation and monitoring. The results of the activities showed an increase in understanding among village officials regarding the role and responsibilities of the Village Head in managing village finances, increased awareness of the importance of transparency and accountability, and a growing commitment from village governments to improve village financial governance in a sustainable manner.