ANALISIS PENGELOLAAN KEUANGAN DESA (Studi Kasus pada Desa Sugihwaras Kecamatan Saradan Kabupaten Madiun)

This research was conducted with the aim of providing an overview of the village government regarding the extent to which the implementation of APBDes utilization in carrying out the realization of physical development is in accordance with applicable regulations. And if the APBDes is managed well and honestly, then the results of village development can also be seen clearly and can also be felt by the surrounding community and vice versa. This research uses descriptive case study research. The data used are primary and secondary data. The data collection procedure is documentation and direct interviews with the research object. The results of this research are that the financial management procedures of Sugihwaras Village, Saradan District, Madiun Regency are in accordance with Minister of Home Affairs Regulation No. 20 of 2018 concerning Village Financial Management, however at the stage of accountability to the community it is not appropriate because there is still a lack of transparency, especially in the part of presenting information to the Village community.