Consistency and Harmonization of Village Fund Management in Indonesia (Case Study in Tulus Rejo Village and Kecapi Village)

DOI

10.2991/assehr.k.220102.086How to use a DOI?

Keywords

village finance; smart village; SCG and LSG

Abstract

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.

Copyright

© 2022 The Authors. Published by Atlantis Press SARL.

Open Access

This is an open access article under the CC BY-NC license.

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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  -