Consistency and Harmonization of Village Fund Management in Indonesia (Case Study in Tulus Rejo Village and Kecapi Village)
- 10.2991/assehr.k.220102.086How to use a DOI?
- village finance; smart village; SCG and LSG
Dealing with the implementation of village finances, many arrangements in legislation ranging from laws to village head regulations have been found. In every hierarchy of laws and regulations, there should be harmonization between laws and regulations following the legal principle of lex superior derogat legi inferiori. This article revealed that the village financial system in Indonesia was fully harmonized and complements each other, especially it will have an impact on and focus on the implementation of the Tulus Rejo village and the Kecapi Village. Village finances differ from one another with a percentage weight that determines the number of village finances. Besides, the village concept can affect the village finances. Village finances have almost the same scope of management as compared to the financial management of the central government to provincial, district, and city governments.
- © 2022 The Authors. Published by Atlantis Press SARL.
- Open Access
- This is an open access article under the CC BY-NC license.
Cite this article
TY - CONF AU - Siti Khoiriah AU - Luzman Qashmal AU - Ryzal Perdana PY - 2022 DA - 2022/01/06 TI - Consistency and Harmonization of Village Fund Management in Indonesia (Case Study in Tulus Rejo Village and Kecapi Village) BT - Proceedings of the Universitas Lampung International Conference on Social Sciences (ULICoSS 2021) PB - Atlantis Press SP - 624 EP - 629 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.220102.086 DO - 10.2991/assehr.k.220102.086 ID - Khoiriah2022 ER -