From Regulation to Digital Practice: Strengthening Accountability in Village Financial Governance in Indonesia

ABSTRACT : This study aims to analyze the implementation of accountability principles in village financial management based on Minister of Home Affairs Regulation Number 20 of 2018 in Sogo Village, Balerejo District, Madiun Regency. It also identifies sociological factors influencing the effectiveness of law enforcement, and formulates appropriate mitigation strategies. The study employed empirical legal methods with a juridical-sociological approach. Data were obtained through literature review, observation, in-depth interviews with village officials, the sub-district government, and the Village Consultative Body (BPD), as well as Village Revenue and Expenditure Budget (APBDes) documentation. These data were then analyzed qualitatively and interactively. The results indicate that the Sogo Village Government has implemented accountability principles formally and substantively, reflected in its E-Musrenbangdesa-based planning, financial management through the integration of Bank Jatim's Cash Management System with the Siskeudes application, and information transparency through OpenSID and public information media. However, the effectiveness of the law still faces challenges such as limited competency among the Activity Management Team and BPD members, unstable internet networks, and disruptions to the national tax system, which hamper village financial administration. Mitigation efforts include strengthening multi-layered oversight, utilizing offline input mechanisms when the system experiences disruptions, coordinating with stakeholders, and providing regular technical guidance for village officials and BPD members to improve their capacity for accountable and effective village financial management.