Optimization of the Role of Village Facilitators in Improving the Professionality of Village Apparatus in Managing Village Funds in Indonesia

Abstract: The administration of village government entered a new era after the enactment of Law No. 6 of 2014 was legally enforced. Previously, under the regional government, the village was only an object of development, but now it becomes the subject that have its authority to manage the village independently. As a consequence, the village government must have its ability to prepare its own planning and budget documents based on the aspirations of the village community through the Village Community Development Forum. The performance of the financial management of the village will determine the success or failure of the village government in running the administration and development. The financial problems often occur because of the inability of the village apparatus in the management or utilization of the village funds even though they have an important role in it. The presence and assistance of such facilitators are seriously needed to improve the village fund management so that it can be professionally, legally and publicly accountable. Improving the professionality of the village apparatus in the financilal management of the village fund is mainly related to increasing the knowledge and skills in the field of law and financial administration.