Transparency and Accountablity in Management of Village Funds in Indonesia

Since the enactment of Law No. 6 of 2014 concerning villages it is stated that villages are given the authority by the central government to regulate and develop their own areas by utilizing the available natural and human resources. The village government must be strongly encouraged to make a transparent and accountable planning, management and evaluation due to the greater amount of the Village Fund. The high allocation of the funds from the central government has some juridical implications. They must be managed effectively, efficiently, transparently and accountably in the planning, management, evaluation and reporting stages. Transparency is an important instrument in the management of the funds so that they can really be used for the village development and progress.